Customs and Excise Amendment Act (No 3) 2008

1: Title
This Act is the Customs and Excise Amendment Act (No 3) 2008.
2: Commencement
1: Sections 3 10 12
2: Sections 4 8 9 20 23
3: The rest of this Act comes into force on a day to be appointed by the Governor-General by Order in Council, and 1 or more orders may be made bringing different provisions into force on different dates. Section 2(3) 24 September 2009 Customs and Excise Amendment Act (No 3) 2008 Commencement Order 2009
1: Amendments to principal Act
3: Principal Act amended
This Act amends the Customs and Excise Act 1996 2008-09-17 Customs and Excise Act 1996 2008-10-01 Customs and Excise Act 1996 OIC SR 2009/252 2009-09-24 Customs and Excise Act 1996
4: Customs controlled areas
Section 10 section 12(4) sections 12(4) and 68A
5: Craft arriving at place other than nominated Customs place
Section 25
1: Nothing in section 24 applies to a craft—
a: that is required or compelled to berth, land, anchor, or otherwise arrive at a place other than a Customs place, nominated in accordance with section 21(1)﻿(a), if this arrival—
i: is required by any statutory or other requirement relating to navigation; or
ii: is compelled by accident, stress of weather, or other necessity; or
b: that is authorised to berth, land, anchor, or otherwise arrive at a place other than a Customs place by the Chief Executive.
1A: An authorisation given under subsection (1)﻿(b)
1B: The Chief Executive may not grant any authorisation under subsection (1)﻿(b)
a: the Ministry of Agriculture and Forestry; and
b: the Ministry of Health; and
c: the New Zealand Police; and
d: if the proposed authorisation relates to an aircraft, the Civil Aviation Authority; and
e: if the proposed authorisation relates to a ship, the authority known as Maritime New Zealand; and
f: every other department of State whose operations may, in the Chief Executive’s opinion, be affected by the granting of an authorisation under subsection (1)﻿(b)
1C: If any craft berths, lands, anchors, or otherwise arrives at a place other than a Customs place by reason of an authorisation under subsection (1)﻿(b)
a: the same powers may be exercised under this Act in relation to that craft as if it had arrived at a Customs place in accordance with Part 3, and the same obligations apply; and
b: the same powers may be exercised under this Act in relation to persons and goods on that craft as if those persons or goods were in a Customs controlled area, following arrival of the craft in accordance with Part 3, and the same obligations apply.
6: Persons departing from New Zealand to depart from Customs place
Section 30 section 37 Subject to
7: Departure to be from Customs place only
Section 37
2: Nothing in subsection (1) applies to a craft—
a: that is required to berth, land, anchor, or otherwise return to a place in New Zealand that is not a Customs place, if this return—
i: is required by any statutory or other requirement relating to navigation; or
ii: is compelled by accident, stress of weather, or other necessity; or
b: that is authorised to depart for a point outside New Zealand from a place in New Zealand other than a Customs place, by the Chief Executive.
3: The provisions of section 25(1A) to (1C)
a: any authorisation given by the Chief Executive under subsection (2)﻿(b)
b: any departure from a place in New Zealand (other than a Customs place) in reliance on such an authorisation.
8: New section 68A inserted
The following section is inserted after section 68
68A: Exemption for tobacco manufactured for personal use
1: Section 68 does not apply to the manufacture of tobacco in a private house or dwelling place, but only if and as long as the conditions specified in subsection (2) are met.
2: The conditions are as follows:
a: the tobacco must be manufactured by an individual (the individual
b: the individual must manufacture the tobacco in the individual’s private house or dwelling place, for the individual’s personal use and not for sale to any other person:
c: the leaves or plants used in the manufacture of the tobacco must have been grown—
i: on the land on which the individual's private house or dwelling place is located; and
ii: for the individual’s personal use and not for sale or other disposition to any other person:
d: the amount of manufactured tobacco that is manufactured in the individual’s private house or dwelling place, in any year ending with 30 June, must not exceed 15 kilograms.
9: Excise duty manufactured otherwise than in a manufacturing area
Section 74(2) ; or
c: that are manufactured in accordance with the conditions specified by section 68A
10: Detention of persons committing or about to commit certain offences
Section 148B(1) or 191(1)﻿(e) section 180
11: Offences in relation to manufacture, movement, and storage of goods
1: Section 200(2) (other than an offence under paragraphs (b) to (d) involving goods that are tobacco) is liable
2: Section 200
2A: Every person who commits an offence against subsection (1)﻿(b), (c), or (d) involving goods that are tobacco is liable on conviction,—
a: in the case of an individual, to imprisonment for a term not exceeding 6 months or to a fine not exceeding $20,000, or to both; or
b: in the case of a body corporate, to a fine not exceeding $100,000.
3: Section 200(3) (other than an offence relating to goods that are tobacco) is liable
4: Section 200
4: Every person who commits an offence against subsection (1)﻿(e) involving goods that are tobacco is liable on conviction,—
a: in the case of an individual, to a term of imprisonment not exceeding 6 months or to a fine not exceeding $20,000, or to both; or
b: in the case of a body corporate, to a fine not exceeding $100,000.
5: To avoid doubt, in this section, tobacco
12: Offences in relation to importation or exportation of prohibited goods
Section 209
1A: Every person commits an offence who—
a: is knowingly concerned in any importation, exportation, transportation, shipment, unshipment, or landing of an objectionable publication; or
b: is knowingly concerned in the removal from a Customs controlled area of an objectionable publication or conspires to remove an objectionable publication from a Customs controlled area.
13: Defrauding revenue of Customs
1: Section 211(2) (other than an offence involving goods that are tobacco) is liable
2: Section 211
3: Every person who commits an offence against this section involving goods that are tobacco is liable on conviction,—
a: in the case of an individual, to imprisonment for a term not exceeding 6 months or to a fine not exceeding $20,000, or to both; or
b: in the case of a body corporate, to a fine not exceeding $100,000.
4: To avoid doubt, in this section and sections 212 and 213 tobacco
14: Possession or custody of uncustomed goods or prohibited exports
1: Section 212(2) (other than an offence involving goods that are tobacco) is liable
2: Section 212
3: Every person who commits an offence against this section involving goods that are tobacco is liable on conviction,—
a: in the case of an individual, to imprisonment for a term not exceeding 6 months or to a fine not exceeding $20,000, or to both; or
b: in the case of a body corporate, to a fine not exceeding $100,000.
15: Purchase, sale, exchange, etc, of uncustomed goods or prohibited imports
1: Section 213(2) (other than an offence involving goods that are tobacco) is liable
2: Section 213
3: Every person who commits an offence against this section involving goods that are tobacco is liable on conviction,—
a: in the case of an individual, to imprisonment for a term not exceeding 6 months or to a fine not exceeding $20,000, or to both; or
b: in the case of a body corporate, to a fine not exceeding $100,000.
16: New heading and sections 231 to 235C substituted
The heading above section 231 and sections 231 to 235 Applications to review seizure of goods
231: Application for review of seizure
1: Any person who has an interest in goods that have been seized under section 226 may, within the time specified in subsection (2)
2: The time is—
a: 20 working days after the date on which the notice of seizure is given to the applicant; or
b: any further time allowed by the Chief Executive if satisfied that the applicant did not receive the notice of seizure or that a further period is otherwise required in the interests of justice.
3: An application under this section may be made on either or both of the following grounds:
a: that there was no legal basis for the seizure of the goods:
b: that the applicant should, in all the circumstances, be granted relief.
4: The application must—
a: state the ground or grounds on which it is made; and
b: give an address at which the applicant wishes to receive correspondence relating to the application; and
c: be sent to the Chief Executive.
232: Conduct of review
1: On receipt of an application under section 231
2: In undertaking the review, the Chief Executive—
a: must consider the application and any written submissions made by the applicant; and
b: may consider any statement, document, information, or matter that in the Chief Executive’s opinion may assist the Chief Executive to deal effectively with the subject of the review, whether or not it would be admissible in a court of law.
3: The Chief Executive may ask the applicant for supplementary information and have regard to that supplementary information.
4: The applicant must establish, on the balance of probabilities, that the applicant has an interest in the seized goods and acquired that interest in good faith.
233: Decision on review
1: The Chief Executive must dispose of the application for review by making 1 of the following decisions:
a: to dismiss the application for review:
b: if satisfied that there was no legal basis for the seizure of all or any of the goods, to disallow the seizure (in whole or in part) and to direct that the goods be given (in whole or in part) to—
i: the person from whom the goods were seized; or
ii: if the goods were not seized from a particular person, the person who, in the opinion of the Chief Executive, is entitled to possess the goods:
c: to grant relief by making any of the determinations described in section 235 section 234
2: The Chief Executive must make his or her decision on the application within 20 working days after the day on which the Chief Executive receives the application.
3: If, in the opinion of the Chief Executive, the circumstances of the case do not permit a decision to be made within the period specified in subsection (2)
4: As soon as practicable after making a decision on the application, the Chief Executive must give written notice of the decision to—
a: the applicant; and
b: any other person on whom the notice of seizure was served under section 227; and
c: any person, other than a person referred to in paragraph (b)
5: If the application for review is dismissed, the written notice must contain the reasons for the decision.
6: The written notice must state that a person who is dissatisfied with the decision of the Chief Executive has a right to appeal to a Customs Appeal Authority against the decision.
234: Matters concerning grant of relief
The matters the Chief Executive may take into account when deciding whether or not to grant relief include, without limitation,—
a: the seriousness and nature of any act or omission giving rise to the seizure:
b: whether or not the person who is alleged to have done any act or omitted to do any act giving rise to the seizure has previously engaged in any similar conduct:
c: whether the seizure has arisen from, or is related to, a deliberate breach of the law:
d: the nature, quality, quantity, and estimated value of the seized goods:
e: the nature and extent of any loss or damage suffered by any person as a consequence of the seizure:
f: whether or not granting relief would undermine the purpose or objective of any import or export prohibition or restriction imposed by this Act:
g: the effect of any other action that has been taken or is proposed to be taken in respect of any offending related to the seizure.
235: Determinations where relief granted
1: If the Chief Executive decides, under section 233(1)﻿(c)
a: that the goods be given to the applicant or to another person who, but for the seizure, is entitled to their possession:
b: that the goods be sold and that 1 or more of the following persons be paid the part or parts of the proceeds that the Chief Executive specifies:
i: the applicant:
ii: any other person who has an interest in the goods:
iii: the Crown.
2: The Chief Executive may make a determination described in this section subject to any conditions that the Chief Executive thinks just.
3: Without limiting subsection (2)
a: that there be paid to the Customs in respect of the seized goods a sum equal to the whole or any part of 1 or more of the following:
i: any costs or expenses incurred by the Customs in transporting, storing, or disposing of the goods (including returning or giving the goods to any person), or any incidental costs or expenses relating to their detention:
ii: any duty not already paid:
iii: any duty already refunded:
iv: the value of the detained goods, as determined by the Chief Executive:
b: that the goods be modified, in a manner directed by the Chief Executive, so as to render them inoperable for unlawful purposes:
c: that the costs or expenses incurred by the Customs in modifying the goods in accordance with a direction under paragraph (b) be paid to the Customs.
4: The Chief Executive must not make a determination described in this section if he or she is of the opinion that all or any of the goods may be required to be produced in evidence in any criminal proceedings.
235A: Condemnation of seized goods
1: If the Chief Executive dismisses an application for review, the dismissal is deemed to be an order for condemnation of the goods to the Crown.
2: The order for condemnation of the goods takes effect on the close of the 20th working day after the Chief Executive gives his or her decision on the application unless an appeal against the decision on the application is lodged before then.
3: If no application for review is made within the time specified by section 231(2) Appeal from review
235B: Right of appeal to Customs Appeal Authority from decision on review
1: A person who is dissatisfied with a decision of the Chief Executive made under section 233 section 235
2: The appeal must be brought within 20 working days after the date on which notice of the decision under section 233
235C: Condemnation of goods subject to appeal
The goods that are the subject of an appeal under section 235B
a: the appeal is discontinued; or
b: the decision of the Customs Appeal Authority on the appeal neither—
i: disallows the seizure of the goods under section 233(1)﻿(b)
ii: grants relief under section 233(1)﻿(c)
17: Regulations
1: Section 286(1)
ga: prescribing the time within which outward reports required by section 34 must be delivered to the Customs:
2: Section 286
1A: Without limiting subsection (1)﻿(a), any regulations made under that provision prescribing areas used for the manufacture or processing of goods (other than tobacco) that are exempted from the requirement of section 10 to be licensed as a Customs controlled area may impose conditions—
a: as to the nature of the goods being manufactured or processed:
b: as to the source of the product being manufactured or processed:
c: limiting the use that may be made of the goods (for example, permitting personal use only):
d: limiting the age of any person involved in the manufacture or use of the goods:
e: limiting the quantity of goods that may be produced by any measure or other form of description.
18: Chief Executive may make rules for certain purposes
Section 288(1)﻿(a) or outward reports inward reports
2: Consequential amendments and transitional provisions
19: Protected Objects Act 1975 amended
Section 10(1), (1A), and (3) 235 231(3)﻿(b), 233(1)﻿(c), 234, 235, 235C(b)﻿(ii) OIC SR 2009/252 2009-09-24 Protected Objects Act 1975
20: Customs and Excise Regulations 1996 amended
Regulation 7(a) 2008-10-01 Customs and Excise Regulations 1996
21: Misuse of Drugs (Prohibition of Cannabis Utensils and Methamphetamine Utensils) Notice 2003 amended
The definition of prohibited goods power, function, or duty clause 3
a: the power under section 233(1)﻿(c) . OIC SR 2009/252 2009-09-24 Misuse of Drugs (Prohibition of Cannabis Utensils and Methamphetamine Utensils) Notice 2003
22: United Nations (Iraq) Reconstruction Regulations 2003 amended
Regulation 12(1) and (2) 235 231(3)﻿(b), 233(1)﻿(c), 234, 235, 235C(b)﻿(ii) OIC SR 2009/252 2009-09-24 United Nations (Iraq) Reconstruction Regulations 2003 These regulations are currently called “United Nations (Iraq) Reconstruction Regulations (No 2) 2003”, due to an error in the legacy data. When completing this compilation, the title will also need to be fixed. (SH) Transitional provisions
23: Transitional provision relating to exemption for tobacco manufactured for personal use
Until the close of 30 June 2009, section 68A(2)﻿(d) of the principal Act, as inserted by section 8 any year ending with 30 June the period commencing on 1 October 2008 and ending with the close of 30 June 2009
24: Transitional provision relating to appeals against seizure
Sections 231 to 235 section 16 section 226 section 16