Customs and Excise Amendment Act 2007

1: Title
This Act is the Customs and Excise Amendment Act 2007.
2: Commencement
This Act comes into force on the day after the date on which it receives the Royal assent.
3: Principal Act amended
This Act amends the Customs and Excise Act 1996
1: Main amendments to principal Act
4: Interpretation
1: Section 2(1) dangerous item
a: any firearm (as defined in section 11(2) of the Aviation Crimes Act 1972
b: any dangerous or offensive weapon or instrument of any kind whatsoever; or
c: any ammunition; or
d: any explosive substance or device, or any other injurious substance or device of any kind whatsoever that could be used to endanger a person's safety
2: The definition of exportation section 56(1)﻿(a) section 56
3: Paragraph (b) New Zealand 143(1AA), 140(1),
4: The definition of prohibited exports or electronic publications goods
5: Inward report
Section 26
3: The particulars and supporting documents referred to in subsection (2)﻿(a) section 21(1)﻿(a)
6: New heading and sections 32A to 32C inserted
The following heading and sections are inserted after section 32 Further requirements relating to persons arriving in or departing from New Zealand
32A: Use of electronic communication devices prohibited in certain places
1: This section applies to any Customs place or Customs controlled area that is used by persons arriving in or departing from New Zealand.
2: A Customs officer may erect a sign prohibiting in a place or area to which this section applies the use of any electronic communication device identified on the sign (by words, or images, or both).
3: If a sign has been erected in a place under subsection (2)
4: Every person must comply with a requirement by a Customs officer under subsection (3)
5: In this section, electronic communication device
a: transmitting sound:
b: computing information:
c: functioning as a telephone:
d: communicating in any other way using any technology (including telecommunication, radiocommunication, and broadcasting technology).
32B: Completion of processing under Immigration Act 1987 and Biosecurity Act 1993
1: This section applies to a person in a designated place who has arrived in New Zealand or who departs, or attempts to depart, from New Zealand.
2: The person must remain in the designated place until the processing, under the Immigration Act 1987 Biosecurity Act 1993
3: A Customs officer may direct the person to comply with the person's obligation under subsection (2)
4: For the purposes of subsection (2)
a: the person has complied with all obligations imposed on the person, in respect of the person's arrival in, or departure from, New Zealand, under the Immigration Act 1987 Biosecurity Act 1993
b: the powers and duties under those Acts that are, in relation to the person, required to be exercised or performed in the designated place have, so far as practicable, been exercised or performed in that place.
5: In this section,— authorised officer Immigration Act 1987 Biosecurity Act 1993 designated place means
a: a Customs controlled area; or
b: a Customs place; or
c: a place approved by the Chief Executive for the purposes of—
i: the arrival of a craft in New Zealand; or
ii: the departure of a craft from New Zealand; or
d: a police station to which a person reports under section 27(1) processing
a: consideration by any authorised officer as to the applicability of powers and duties under the Immigration Act 1987 Biosecurity Act 1993
b: reconsideration by any authorised officer, in the light of any new information, of a previous exercise or performance of a power or duty under the Immigration Act 1987 Biosecurity Act 1993
c: any reasonable time following a request by a Customs officer that an authorised officer who is not present at the designated place consider, exercise, or perform a particular power or duty under the Immigration Act 1987 Biosecurity Act 1993
i: may, in the opinion of the Customs officer, be applicable to the person; and
ii: may not be exercised or performed by any authorised officer present at the designated place at the time of the request; but
iii: may be exercised or performed by the authorised officer to whom that request is made.
32C: Cases requiring investigation for public health or law enforcement purposes
1: This section applies to a person in a designated place who has arrived in New Zealand or who departs, or attempts to depart, from New Zealand, if a Customs officer has reasonable cause to suspect that the person—
a: is, under an enactment, liable to be detained because of an infectious disease; or
b: is liable to be arrested under a warrant issued by a court or by any registrar; or
c: is, in attempting to depart from New Zealand or in attempting to remove another person from New Zealand, contravening, or about to contravene, an enactment or an order issued by a court; or
d: is liable to be prosecuted for an offence punishable by imprisonment; or
e: has contravened any of the following enactments:
i: the Biosecurity Act 1993
ii: the Human Assisted Reproductive Technology Act 2004
iii: the Misuse of Drugs Act 1975
iv: the Passports Act 1992
v: the Terrorism Suppression Act 2002
vi: the Trade in Endangered Species Act 1989
vii: regulations under the United Nations Act 1946
viii: any enactment specified for the purposes of this section by the Governor-General in Council, being an enactment that contains an offence involving the unlawful entry into New Zealand, or the unlawful removal from New Zealand, of a person, matter, or thing; or
f: is endangering, or threatening to endanger, the life, health, or safety of a person or group of persons.
2: The Customs officer may direct the person to remain in the designated place for the purposes of obtaining the attendance of, or making inquiries of, another officer who is authorised, in respect of a matter specified in subsection (1)
a: question the person:
b: ascertain or determine the status of the person:
c: detain the person:
d: arrest the person.
3: The person must comply with any direction given under this section.
4: A direction under this section ceases to have effect 4 hours after it is given.
5: In this section,— another officer
a: a member of the police; or
b: a bailiff; or
c: an employee or agent of a department of State designated place
a: a Customs controlled area; or
b: a Customs place; or
c: a place approved by the Chief Executive for the purposes of—
i: the arrival of a craft in New Zealand; or
ii: the departure of a craft from New Zealand.
7: New section 34 substituted
Section 34
34: Certificate of clearance
Unless otherwise approved by the Chief Executive, before any certificate of clearance is granted to the person in charge of any craft to which section 33
a: deliver to the Customs, within any time or times prescribed, an outward report in the prescribed form and manner that contains the prescribed particulars verified by declaration, and which is accompanied by any supporting documents the Chief Executive may require (the outward report and any supporting documents may be delivered to the Customs within any time or times after departure that is or are prescribed either generally or for a particular case or class of case); and
b: answer any question asked by a Customs officer relating to the craft and its passengers, crew, cargo, stores, and intended voyage or journey; and
c: produce any other documents required by a Customs officer relating to the craft and its passengers, crew, cargo, stores, and intended voyage or journey; and
d: comply with all requirements in this or any other Act concerning the craft and its passengers, crew, cargo, stores, and intended voyage or journey.
8: Prohibited exports
1: Section 56(1) paragraph (b)
b: goods or electronic publications the exportation of which is prohibited by an order under subsection (2)﻿(a) or (b)
c: goods or electronic publications the exportation of which the Secretary has determined is prohibited under an order under subsection (2)﻿(c)
2: Section 56(1A) subsection (1)﻿(a) subsection (1)
3: Section 56(2)
2: If the Governor-General considers prohibition is necessary in the public interest, the Governor-General may by Order in Council prohibit the exportation from New Zealand of any or all of the following:
a: any specified—
i: electronic publications that have or may have a strategic use; or
ii: goods; or
b: a specified class or classes of—
i: electronic publications that have or may have a strategic use; or
ii: goods; or
c: goods or electronic publications described by any use to which—
i: they may be put; or
ii: any information recorded on them may be put; or
iii: any information capable of being derived from them may be put.
2A: For the purposes of this section,— military Secretary software strategic use
a: the development, production, or deployment of nuclear explosive devices (as defined in section 2 of the New Zealand Nuclear Free Zone, Disarmament, and Arms Control Act 1987
b: the development, production, or deployment of biological weapons (as defined in section 2 of the New Zealand Nuclear Free Zone, Disarmament, and Arms Control Act 1987
c: the development, production, or deployment of chemical weapons (as defined in the Schedule of the Chemical Weapons (Prohibition) Act 1996
d: military use or applications; or the development, production, or deployment of military goods or other goods that have a civilian use but that are intended for military use or that may have military applications.
2B: An order under subsection (2)﻿(c)
a: where contrary to New Zealand's interests, strategic uses:
b: terrorist acts (as defined in section 5 of the Terrorism Suppression Act 2002
2C: The Secretary may determine that any goods or electronic publications are goods or electronic publications described by an order under subsection (2)﻿(c)
2D: As soon as practicable after making a determination under subsection (2C)
2E: The relevant exporter is deemed to have received the Secretary's notice under subsection (2D) section 285
2F: If any person is aware or should reasonably be aware that any goods or electronic publications the person wishes to export are intended for or may have any of the uses described in an order made under subsection (2)﻿(c)
2G: The Secretary must maintain an up-to-date list of all goods, classes of goods, electronic publications, and classes of electronic publications that are prohibited under subsection (2)﻿(a) and (b)
2H: The Secretary must make the list maintained under subsection (2G)
a: notifying the Chief Executive of it; and
b: publishing it on the Internet (at all reasonable times) on a website maintained by, or on behalf of, the Secretary.
2I: Any failure to publish a list under subsection (2H)
4: Section 56(3)﻿(b) or electronic publications goods
5: Section 56(4) or electronic publications goods
9: New section 65 substituted
Section 65
65: Regulations for determining country of produce or manufacture
Without limiting the power to make regulations conferred by section 286
a: prescribing the goods or any type or class of goods that are deemed to be the produce or manufacture of any country or group of countries—
i: for the purposes of this Act; or
ii: for the purposes of the Tariff Act 1988
b: prescribing the conditions to be fulfilled before goods are deemed to be the produce or manufacture of any country; and
c: authorising the Chief Executive to determine (in relation to specific goods)—
i: that the percentage of the goods' factory or works costs is to be increased or decreased:
ii: the valuation or method of valuation (including a reduced or zero valuation) if any material, labour, or overhead used in the goods production has been supplied free of charge or at a reduced cost:
iii: the required percentage of qualifying area content in case of unforeseen circumstances that are unlikely to continue:
iv: variations or conditions relating to the goods entering the commerce of another country.
10: Indexation of rates of excise duty and excise-equivalent duty on alcoholic beverages and tobacco products
1: Section 79(2)﻿(b) June July
2: Section 79(2)﻿(c) December January
3: Section 79(3) 30th day of September in 30th day of September immediately before
11: New section 83 substituted
Section 83
83: Excise duty and excise-equivalent duty on spirits and other alcoholic beverages if approval not complied with
1: The Chief Executive may make an assessment of duty if the Chief Executive has reasonable cause to suspect that a person granted an approval to which this subsection applies has not complied with the conditions of the approval.
2: Subsection (1)
a: excise item number 99.35.30E in Part A of Schedule 3
b: excise item number 99.55.00D in Part A of Schedule 3
c: tariff item number 2207.10.29 in Part B of Schedule 3
3: Where an assessment is made under subsection (1)
4: The duty assessed in accordance with this section must be paid in accordance with subsection (5)
5: The due date for the payment of any duty assessed in accordance with this section is the date that is 20 working days after the date on which written notice of the assessment is given by the Chief Executive.
6: The Chief Executive must, if satisfied that the non-compliance with the conditions was neither intentional nor negligent, remit or refund the duty on the goods.
7: A person liable for the payment of the excise duty who is dissatisfied with a decision of the Chief Executive under this section may, within 20 working days after the date on which notice of the decision is given, appeal to a Customs Appeal Authority against that decision.
12: New section 148C inserted
The following section is inserted after section 148B
148C: Detention for public health or law enforcement purposes
1: A Customs officer may detain a person who is required to comply with a direction given under section 32C
2: If a Customs officer has reasonable cause to suspect that a person who is detained under section 148 or 148A or 148B section 32C(1)
a: detain the person under this section as well as the other section; or
b: if the detention under the other section has ended or is about to end, further detain the person under this section.
3: A Customs officer may detain or further detain a person under this section only for the purposes of obtaining the attendance of, or making inquiries of, another officer who is authorised, in respect of a matter specified in section 32C(1)
a: question the person:
b: ascertain or determine a matter relating to the status of the person:
c: detain the person:
d: arrest the person.
4: A person must not be detained or further detained under this section for a period exceeding the shorter of—
a: 4 hours; or
b: if the person's detention commenced under section 148 or 148A subsection (2) section 148 section 148A
5: Reasonable force may be used, if necessary, to detain or further detain a person under this section.
6: Nothing in this section prevents a person—
a: being detained or further detained under another provision of this Act or under any other enactment if there are lawful grounds for that detention; or
b: being arrested under section 174
7: In this section,— another officer
a: a member of the police; or
b: a bailiff; or
c: an employee or agent of a department of State detention
13: New section 155A inserted
The following section is inserted after section 155
155A: Cancellation and amendment of entries
1: The Chief Executive may cancel or amend any entry required under this Act for the purpose of preventing duplication of entries or for the purpose of correcting any entry or any part of an entry.
2: No cancellation or amendment of an entry by the Chief Executive in accordance with subsection (1)
3: The Chief Executive may make a refund of duty in accordance with any cancellation or amendment of an entry.
4: A person who is dissatisfied with a decision of the Chief Executive under subsection (3)
5: Subsection (3) section 111
14: Entry and search under warrant
Section 168 subsection (2)
2: Every search warrant authorises the officer executing the warrant to search for and seize any thing referred to in section 167(1)
a: any other thing that the officer finds and has reasonable cause to suspect may be evidence of the commission of an offence in respect of which that officer could have obtained a warrant under section 167(1)
b: any dangerous item in the circumstances described in section 168A(2)
15: New sections 168A and 168B inserted
The following sections are inserted after section 168
168A: Searching of persons for dangerous items when executing search warrant
1: This section applies to any person who is at the place referred to in the search warrant when the Customs officer arrives at that place, or who arrives at that place when the officer is executing the warrant.
2: A Customs officer may immediately detain and search a person to whom this section applies for dangerous items, and may seize such items under section 168(2)
a: the person has a dangerous item hidden or in clear view on or about his or her person; and
b: the item poses a threat to the safety of the officer or any other person; and
c: there is a need to act immediately in order to address that threat.
3: If necessary, reasonable force may be used for any or all of the following purposes:
a: to detain the person:
b: to search the person:
c: to seize any dangerous item found in carrying out a search under subsection (2)
4: To avoid doubt, a search may be conducted under this section whether or not the person has earlier been the subject of a search under section 168
5: A Customs officer who undertakes a search under this section must, within 3 working days of the search, give the Chief Executive a written report of the search, the circumstances in which it was conducted, and the matters that gave rise to the reasonable grounds to believe required by subsection (2)
168B: Detention of dangerous items
1: A Customs officer may detain goods that he or she seizes in the course of exercising a power of search under section 168 or 168A(2) section 2(1)
2: If a Customs officer detains goods under subsection (1)
a: as soon as practicable, deliver those goods into the custody of the police; or
b: comply with section 170
3: Once goods have been delivered under subsection (2)
4: Section 199 of the Summary Proceedings Act 1957 subsection (1)
16: Sections 175A to 175C substituted
Section 175A
175A: Seizure and detention of dangerous civil aviation goods
1: A Customs officer may seize and detain goods that are presented or located in the course of exercising any power of inspection, search, or examination under this Act, if he or she has cause to suspect on reasonable grounds that the goods—
a: are dangerous civil aviation goods that may not be lawfully carried on an aircraft; and
b: are proposed to be carried by an operator.
2: If a Customs officer detains goods under subsection (1)
3: Once goods have been delivered under subsection (2)
4: In this section,— Aviation Security Service section 2 of the Civil Aviation Act 1990 dangerous civil aviation goods section 2 of the Civil Aviation Act 1990 operator section 2 of the Civil Aviation Act 1990
175B: Unlawful travel document
1: In this section— false,
a: is false; or
b: relates in fact to some other person forged,
a: has not been issued by the government by which it purports to have been issued; or
b: has been altered without authority misused, travel document
a: a New Zealand travel document within the meaning of the Passports Act 1992
b: a passport (within the meaning of that Act) that has been issued by the government of a country other than New Zealand; or
c: a certificate of identity (within the meaning of that Act) that has been issued by the government of a country other than New Zealand; or
d: a refugee travel document that has been issued by the government of a country other than New Zealand unlawful travel document
a: a travel document that is false, forged, or misused; and
b: includes any item involved in the production of a document referred to in paragraph (a)
2: A Customs officer may retain or seize any document presented for inspection if the Customs officer has reasonable cause to suspect that the document is an unlawful travel document.
3: A Customs officer may seize any goods found in the course of a search or examination under this Act if the Customs officer has reasonable cause to suspect that the goods are unlawful travel documents.
4: Sections 22, 139, 140, 144, 145, 148, and 149B
5: Any documents or goods retained or seized under this section must be dealt with in accordance with section 175C
6: Section 175C(2) to (5)
175C: Seizure and detention of goods suspected to be certain risk goods or evidence of commission of certain offences
1: A Customs officer may seize and detain goods or documents that are presented or located in the course of exercising any power of inspection, search, or examination under this Act, if he or she has cause to suspect on reasonable grounds that the goods—
a: are risk goods (within the meaning of the Biosecurity Act 1993
b: are evidence of the commission of 1 or more offences under 1 or more of the following enactments:
i: section 130 of the Animal Products Act 1999
ii: section 98C of the Crimes Act 1961
iii: section 232 or 233 of the Fisheries Act 1996
iv: section 126(4) or 142(1)﻿(d) of the Immigration Act 1987
v: section 37 or 43 of the Medicines Act 1981
vi: section 29A, 30, or 31 of the Passports Act 1992
2: A Customs officer who detains goods under subsection (1) subsection (4)
3: Once goods have been delivered to a person under subsection (2)
4: The appropriate person referred to in subsection (2)
a: if the Customs officer believes that subsection (1)﻿(b)﻿(ii), (iv), or (vi)
b: if the Customs officer believes that another provision of subsection (1)
5: Section 199 of the Summary Proceedings Act 1957 subsection (1)
17: Offences in relation to arrival of craft
Section 191(1) is amended by repealing paragraph (a)
a: being the person in charge of any craft, fails to comply with any of the following requirements in section 21(1)
i: to give advance notice of any or all of the matters prescribed; or
ii: to give advance notice in the form and manner approved in writing by the Chief Executive; or
iii: to give advance notice within the time prescribed; or
iv: to proceed to a Customs place; or
v: to proceed as directed by a Customs officer:
18: Offences in relation to departure of craft
Section 193(1) is amended by repealing paragraph (b)
b: being the person in charge of any craft,—
i: fails to comply with section 34(a)
ii: refuses to answer any question put to that person by a Customs officer under section 34(b)
iii: fails to produce any documents required by a Customs officer under section 34(c)
19: New section 194A inserted
The following section is inserted after section 194
194A: Failure to comply with requirement to cease using electronic communication device
1: Every person commits an offence who fails to comply with any requirement imposed on that person by or under section 32A(3)
2: Every person who commits an offence against this section is liable on conviction to a fine not exceeding $1,000.
20: Offences in relation to importation or exportation of prohibited goods
1: Section 209(1) is amended by inserting the following paragraph after paragraph (c)
ca: fails, in breach of section 56(2F) section 56(2)﻿(c)
2: Section 209(3) (ca) (b)
3: Section 209 is amended by inserting the following subsection after subsection (4)
4A: However, it is a defence in a prosecution for an offence relating to an export of goods prohibited by or under section 56(1)﻿(c) section 56(2D)
21: Goods forfeited
1: Section 225(1)﻿(d) or section 149C(1A)﻿(b)
2: Section 225(1)﻿(da) or section 149C(1)﻿(b)
22: Supply of arrival and departure information for benefit purposes
Section 280(1)
c: an allowance established by regulations made under section 303 of the Education Act 1989
23: Additional provision relating to notices under this Act
1: Section 285(2)﻿(b) , except that a notice sent under section 56(2D)
2: Section 285(2)﻿(c) , except that a notice sent under section 56(2D)
3: Section 285(3) or was not received at all
24: Chief Executive may make rules for certain purposes
1: Section 288(1)﻿(b)
2: Section 288(5) or (h) (h), or (i)
2: Consequential amendments to principal Act
25: Section 42 repealed
Section 42
26: Evidence of identity and entitlement to travel
Section 147
5: This section is subject to section 175B
27: Evidence of answers to questions under section 145A
Section 147A
3: This section is subject to section 175B
28: Detention of persons questioned about goods or debt
Section 148 is amended by repealing subsection (2)
2: A Customs officer may detain a person under subsection (1)
a: to enable the officer to make any inquiries necessary to establish whether the answer to the question or the reason or explanation is correct:
b: to obtain the attendance of, or make inquiries of, another Customs officer or a person who is entitled to exercise any power to question, detain, or arrest a person under this Act.
29: Detention of persons committing or about to commit certain offences
1: Section 148B(1) ; or
f: if the person is required to comply with a direction given under section 32B(3)
2: Section 148B(3)
3: Section 148B is amended by repealing subsection (4)
4: A Customs officer or, if applicable, a member of the police must release a person detained under subsection (1) subsection (1)
30: Searching of persons for dangerous items
1: Section 149BA(2)
2: Section 149BA(5)﻿(a) Comptroller of Customs Chief Executive
31: Obligations of persons arriving in or departing from New Zealand
Section 180(1) sections 27 to 32 of this Act sections 27 to 32C section 32A
32: Heading above section 191 amended
The heading above section 191 and persons
33: Defences
Section 195 sections 191 to 194 of this Act sections 191 to 194A
34: Power of Chief Executive to deal with petty offences
Section 223(1)﻿(b) and 186 , 186, and 194A
35: Schedule 1 amended
Schedule 1 Food Regulations 1984 Food (Safety) Regulations 2002