Customs and Excise Amendment Act (No 2) 2002

1: Title
1: This Act is the Customs and Excise Amendment Act (No 2) 2002.
2: In this Act, the Customs and Excise Act 1996 the principal Act
2: Commencement
1: Sections 6 7 14 15 16 19
2: The rest of this Act comes into force on the day after the date on which it receives the Royal assent.
1: Amendments to principal Act
3: Interpretation
1: Section 2(1) duty electronic publication
2: Section 2(1) importation importation
a: in relation to any goods, means the arrival of the goods in New Zealand in any manner, whether lawfully or unlawfully, from a point outside New Zealand; and
b: in relation to electronic publications referred to in section 54(1)﻿(aa)
3: Section 2(1) manufacture manufacture Third Schedule
a: if the goods are tobacco, the process of cutting, pressing, grinding, crushing, or rubbing raw or leaf tobacco, or otherwise preparing raw or leaf tobacco or manufactured or partially manufactured tobacco, and of making cigarettes whether from duty-paid or from non-duty-paid tobacco, and of putting up for use or consumption scraps, waste, chippings, stems, or deposits of tobacco resulting from processing tobacco:
b: if the goods are a fuel, any operation, or process, involved in the production of the goods:
c: if the goods are neither tobacco nor a fuel,—
i: any operation, or process, involved in the production of the goods; and
ii: any ancillary process (as defined in subsection (3) Sale of Liquor Act 1989
4: Section 2
3: For the purposes of paragraph (c)﻿(ii) manufacture subsection (1) ancillary process Third Schedule
a: filtering the goods, diluting the goods, or blending the goods with other goods (whether the other goods are the same as, similar to, or different from, the goods):
b: putting the goods for the first time into a container (for example, a bag, barrel, bottle, can, cask, drum, or keg) in which they might be presented, or from which they might be dispensed, for sale to the public or any member of the public:
c: labelling or marking, for the first time, containers filled with the goods.
4: New section 40A inserted
The principal Act is amended by inserting, after section 40
40A: Fees and charges relating to importation of goods
1: Without limiting the power to make regulations under section 287 section 287(1)﻿(a)
2: The provisions of Part VIII subsection (1)
3: Before making a recommendation under subsection (1)
4: For the purposes of subsection (3)
5: A failure to comply with subsection (3) subsection (1)
5: Prohibited imports
1: Section 54(1) paragraph (a)
aa: any electronic publication that is objectionable within the meaning of the Films, Videos, and Publications Classification Act 1993
2: Section 54 subsection (1)
1A: Electronic publications the importation of which is prohibited by subsection (1)﻿(aa) section 12 of the Goods and Services Tax Act 1985 section 1(3) of that Act
6: Entry of excisable goods
Section 70(1A)﻿(b) manufacturer owner
7: Regulations relating to entry of excisable goods
Section 71(aa) manufacturer owner
8: Indexation of rates of excise duty and excise-equivalent duty on alcoholic beverages and tobacco products
The definition of alcoholic beverages section 79(4)
a: by inserting, before the expression 21.06 21.05,
b: by inserting, before the expression 99.35, 99.05, 99.06,
9: Imposition of penalty
Section 128 subsection (1)
1AA: In this Part, entry section 40(d) section 39(1)
10: Questioning persons
Section 145 subsection (2)
2: A Customs officer may question a person to whom this section applies as to any 1 or more of the following matters:
a: whether or not that person has or has had in that person's possession any dutiable, prohibited, uncustomed, or forfeited goods:
b: the nature, origin, value, ownership, or intended destination of any goods of that kind:
c: whether, under this Act, any debt (for example, in respect of any duty, duty refunded in error, recovery of the drawback of any duty, or penalty) is due to the Crown and payable by the person, or by a company, trust, partnership, or other enterprise of which that person is or was a director, manager, secretary, officer, or agent:
d: the nature and extent of the debt (if any) of that kind.
11: New sections 149 to 149D substituted
The principal Act is amended by repealing section 149
149: Persons to whom sections 149A and 149B(1) apply
Sections 149A and 149B(1)
a: a person on board a craft that has arrived in, or is departing from, New Zealand; or
b: a person in the process of disembarking from, or embarking on to, a craft described in paragraph (a)
c: a person who, having entered into New Zealand at a Customs place, remains in that Customs place.
149A: Preliminary search of persons by use of aids
1: A Customs officer or member of the police may conduct a preliminary search of a person to whom this section applies, and may detain that person for the purposes of conducting that preliminary search.
2: A preliminary search
a: involves little or no physical contact between the person conducting the search and the person being searched; and
b: is conducted by using an aid or aids such as a dog, or a chemical substance, or a mechanical, electrical, x-ray, imaging, or electronic device, or other similar aid, but not by any more invasive means.
3: If, after a preliminary search under subsection (1) section 149B(1)﻿(a), (b), or (c), sections 149B to 149D
149B: Searching of persons if reasonable cause to suspect items hidden
1: A Customs officer or a member of the police may cause to be detained and searched a person to whom this subsection applies if the officer or member has reasonable cause to suspect that the person has hidden on or about his or her person—
a: any dutiable, uncustomed, prohibited, or forfeited goods; or
b: evidence relating to any such goods; or
c: any thing that is or might be evidence of the contravention or possible contravention of this Act.
2: A Customs officer or a member of the police may also cause a person to be detained and searched if the officer or member has reasonable cause to believe that the person—
a: either—
i: has, within the preceding 24 hours, arrived in New Zealand at a place other than a Customs place; or
ii: is about to depart from New Zealand from any place other than a Customs place; and
b: has hidden on or about his or her person any thing described in subsection (1)﻿(a), (b), or (c)
3: A Customs officer or member of the police may also cause a person to be detained and searched if the officer or member has reasonable cause to believe that the person—
a: is not a person described in subsection (2) or section 149
b: is in a Customs place; and
c: has hidden on or about his or her person any thing described in subsection (1)﻿(a), (b), or (c)
4: Reasonable force may be used if it is necessary for either or both of the following purposes:
a: to detain the person:
b: to search the person.
5: If a person is detained under subsection (1) or subsection (2) or subsection (3)
6: Any Customs officer or member of the police who searches a person under this section may require any person that the officer or member thinks necessary to assist him or her.
7: A search of a person may be conducted under this section whether or not that person has earlier been the subject of a preliminary search under section 149A
149C: Seizure of items found
1: A Customs officer or member of the police may seize any thing found on or about a person when carrying out a search under section 149B(1), (2), or (3) section 149B(1)﻿(a), (b), or (c)
2: Reasonable force may be used if it is necessary to seize the thing.
149D: Rights of persons detained under section 149B
1: A person detained under section 149B(1), (2), or (3) reviewer
2: If a person detained under section 149B(1), (2), or (3) subsection (1)
3: The reviewer before whom the person is taken may,—
a: in the case of a person detained under section 149B(1)
i: if it appears to the reviewer that there is reasonable cause to suspect that the person has hidden on or about his or her person any thing described in section 149B(1)﻿(a), (b), or (c)
ii: if it does not appear to the reviewer that there is reasonable cause to suspect that the person has hidden on or about his or her person any thing described in section 149B(1)﻿(a), (b), or (c)
b: in the case of a person detained under section 149B(2) or (3)
i: if it appears to the reviewer that there is reasonable cause to believe that the person has hidden on or about his or her person any thing described in section 149B(1)﻿(a), (b), or (c)
ii: if it does not appear to the reviewer that there is reasonable cause to believe that the person has hidden on or about his or her person any thing described in section 149B(1)﻿(a), (b), or (c)
12: New section 152 substituted
The principal Act is amended by repealing section 152
152: Examination of goods no longer subject to control of Customs
1: This section applies to goods that have ceased to be subject to the control of the Customs but that the Chief Executive has reasonable grounds to suspect are—
a: goods in respect of which an offence against this Act has been committed; or
b: goods that are forfeited to the Crown under section 225
2: The Chief Executive may require a person who has, or who the Chief Executive believes has, possession or control of the goods to produce them for inspection by a Customs officer.
3: A Customs officer may exercise in respect of the goods all the powers given by section 151
4: A Customs officer may take and retain possession of goods produced under subsection (2) subsection (3)
a: are goods in respect of which an offence against this Act has been committed; or
b: are goods that are forfeited to the Crown under section 225 1966 No 19 s 204(1), (2)
13: New section 161 substituted
The principal Act is amended by repealing section 161
161: Further powers in relation to documents
1: The Chief Executive may, by notice in writing, require a person, as and when specified in the notice,—
a: to produce for inspection by a specified Customs officer documents or records that the Chief Executive considers necessary or relevant to—
i: an investigation under this Act; or
ii: an audit under this Act; or
iii: the recovery of a debt due and payable to the Crown under this Act:
b: to allow the specified Customs officer to take extracts from, or make copies of, documents or records of the kind referred to in paragraph (a)
c: to appear before a specified Customs officer and answer all questions put to the person concerning—
i: goods, or transactions relating to those goods, that are the subject of the investigation or audit, or that are relevant to the recovery of the debt, referred to in paragraph (a)
ii: documents or records of the kind referred to in paragraph (a)
2: In this section, person section 47B or section 47C of the Evidence Act 1908 1966 No 19 s 218(2)
14: Search warrants
Section 167 subsection (1)
1: A District Court Judge, Justice of the Peace, Community Magistrate, or Registrar (not being a constable) may issue a search warrant in the prescribed form if he or she is satisfied, on an application by a Customs officer in writing made on oath, that there are reasonable grounds to believe that there is, in or on any place or thing,—
a: any thing that there are reasonable grounds to believe may be evidence of—
i: the commission of an offence against this Act or regulations made under this Act; or
ii: the unlawful exportation or importation of goods; or
b: any thing that there are reasonable grounds to believe is intended to be used for the purpose of—
i: committing an offence against this Act or regulations made under this Act; or
ii: unlawfully exporting or importing goods; or
c: any thing that is liable to seizure under this Act.
15: Entry and search under warrant
Section 168 subsections (3) (4)
3: Every search warrant authorises the officer executing it—
a: to detain a person who is at the place referred to in the warrant when the officer arrives at that place, or who arrives at that place when the officer is executing the warrant, until the officer is satisfied that the person is not connected with the thing referred to in the warrant; and
b: to search a person who is at the place referred to in the warrant when the officer arrives at that place, or who arrives at that place while the officer is executing the warrant if, at any time while executing the warrant, the officer reasonably believes that the thing referred to in the warrant may be on the person's body.
3A: A person who is at the place referred to in the warrant when the officer executing the warrant arrives at that place, or who arrives at that place while the officer is executing the warrant, must remain at that place until the earlier of the following events:
a: the search of that place is completed; or
b: the officer, being satisfied that the person is not connected with the thing referred to in the warrant, permits the person to leave.
3B: A person who is being searched under subsection (3)﻿(b)
3C: A Customs officer or member of the police who has reasonable grounds to suspect that a person has refused or failed to comply with subsection (3A) or subsection (3B) section 174(1)
3D: No person may be detained under subsection (3)﻿(a) or (b)
4: Reasonable force may be used if it is necessary for either or both of the following purposes:
a: to detain a person under subsection (3)﻿(a)
b: to search a person under subsection (3)﻿(b)
16: Arrest of offenders
Section 174(1) 176 or section 188A
17: New section 175A inserted
The principal Act is amended by inserting, after section 175
175A: Detention of dangerous goods
1: A Customs officer may detain goods that he or she finds in the course of exercising any power of search or examination under this Act, if he or she believes on reasonable grounds that the goods—
a: are dangerous 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 goods section 2 of the Civil Aviation Act 1990 operator section 2 of the Civil Aviation Act 1990
18: Failure to produce or account for goods
Section 187(1)
a: by omitting the expression 152 152(2)
b: by omitting the words of this Act
19: New section 188A inserted
The principal Act is amended by inserting, after section 188
188A: Failure or refusal to remain at place
1: A person commits an offence who—
a: fails or refuses to remain at the place that is being searched under section 168(1)﻿(a) section 168(3A)﻿(a) and (b)
b: fails or refuses to remain at the place where that person is being searched under section 168(3)﻿(b)
2: Every person who commits an offence against this section is liable on conviction to a term of imprisonment not exceeding 3 months, or to a fine not exceeding $1,000, or both. 1998 No 110 59(1)﻿(a)
20: New section 209A inserted
The principal Act is amended by inserting, after section 209
209A: Publications imported in course of official duties
1: Nothing in section 209
2: In this section,— New Zealand official paragraphs (a) to (l) of section 131(4) of the Films, Videos, and Publications Classification Act 1993 overseas official section 131(4) of the Films, Videos, and Publications Classification Act 1993 publication section 2 of the Films, Videos, and Publications Classification Act 1993
21: New section 223 substituted
The principal Act is amended by repealing section 223
223: Power of Chief Executive to deal with petty offences
1: Subsection (2)
a: an offence against this Act that is committed in relation to goods—
i: the Customs value of which does not exceed $1,000; or
ii: on which duty payable under this Act does not exceed $1,000; or
iii: on which the duty evaded or attempted to be evaded does not exceed $1,000:
b: an offence against any of sections 180, 181, and 186
2: If a person admits in writing that he or she has committed an offence to which this subsection applies and requests that the offence be dealt with summarily by the Chief Executive, the Chief Executive may, at any time before an information has been laid in respect of the offence, accept from that person payment of any sum, not exceeding $500, that the Chief Executive thinks just in the circumstances of the case in full satisfaction of any fine or other penalty to which the person would otherwise be liable under this Act.
3: If the Chief Executive accepts any sum under subsection (2)
4: If the Chief Executive declines to exercise his or her power under subsection (2) 1966 No 19 s 266
22: Goods forfeited
1: Section 225(1)﻿(l) section 2 section 2(1)
2: Section 225(1) paragraph (l)
la: goods exported, or in respect of which an attempt to export has been made, that have been acquired in New Zealand, whether by the exporter or some other person, by an act that amounts to a crime involving dishonesty within the meaning of section 2(1) of the Crimes Act 1961
23: Application for order disallowing seizure where notice not received
Section 233(1) 232 or section 234A
24: New section 234A inserted
The principal Act is amended by inserting, after section 234
234A: Condemnation if application discontinued
If an application under section 231(1) or section 233(1)
25: Waiver of forfeiture
Section 235(5) the power to waive forfeiture exercisable under this section any of the Minister's powers under this section, except this power of delegation
26: Regulations
Section 286(1)﻿(o) excise duty or excise-equivalent duty
27: Chief Executive may make rules for certain purposes
Section 288(1)
i: prescribing the form and manner in which the following goods must be reported to the Customs:
i: goods exempted from the requirements of section 39(1) section 40(c)
ii: goods deemed to be entered for the purposes of section 39(1) section 40(d)
iii: goods exempted from the requirements of section 49(1) section 50(a)
iv: goods deemed to be entered for the purposes of section 49(1) section 50(b)
28: Schedule 3 amended
1: Part A of Schedule 3
a: by inserting, before the items relating to Excise item 99.10, the Excise item numbers and rates of duty set out in Part A of Schedule 1
b: by omitting from Excise item number 99.75.22F the expression 3606.10.19 3606.10.09
2: Part B of Schedule 3 Schedule 1
3: Part A of Schedule 3 Schedule 2
4: Part B of Schedule 3 Schedule 2
2: Amendments to Tariff Act 1988
29: Notes inserted in Chapters 22, 24, and 27 of Standard Tariff
1: Part 1 Tariff Act 1988
3.: In this Chapter, the term manufacture For manufacture in a licensed manufacturing area For further manufacture in a licensed manufacturing area section 2(1) of the Customs and Excise Act 1996
2: Part 1 Tariff Act 1988 NEW ZEALAND NOTE—
1.: In this Chapter, the term manufacture For manufacture in a licensed manufacturing area For further manufacture in a licensed manufacturing area section 2(1) of the Customs and Excise Act 1996
3: Part 1 Tariff Act 1988
4.: In this Chapter, the term manufacture For manufacture in a licensed manufacturing area section 2(1) of the Customs and Excise Act 1996