Customs and Excise Act 2018

1: Title
This Act is the Customs and Excise Act 2018.
2: Commencement
1: The following provisions of Schedule 3
a: clauses 16 26(1) to (3)
b: Part 5
2: Sections 113(3)﻿(a) 114(6)﻿(a) 115(5)﻿(a) 116(6)﻿(a) 117(3)﻿(a) 138(6)﻿(a) 139(6)﻿(a)
a: the date that immediately follows the specified 6-month period; or
b: an earlier date specified by the Governor-General by Order in Council.
3: Subpart 3
a: in relation to entries under section 89
i: the date that immediately follows the specified 6-month period; or
ii: an earlier date specified by the Governor-General by Order in Council:
b: in relation to all other entries, on the specified date.
4: The rest of this Act comes into force on the specified date.
5: In this section,— entries section 284 specified 6-month period specified date
a: the date that immediately follows the 12-month period that starts with the date of Royal assent; or
b: an earlier date specified by the Governor-General by Order in Council.
6: An order under this section is secondary legislation ( see Part 3 The following table is small in size and has 3 columns that are grouped under the heading Legislation Act 2019 requirements for secondary legislation made under this section. Legislation Act 2019 requirements for secondary legislation made under this section Publication PCO must publish it on the legislation website and notify it in the Gazette LA19 s 69(1)﻿(c) Presentation The Minister must present it to the House of Representatives LA19 s 114 cl 32(1)﻿(a) Disallowance It may be disallowed by the House of Representatives LA19 ss 115 116 This note is not part of the Act. Section 2(2) brought into force 1 October 2018 clause 2(1) Customs and Excise Act 2018 Commencement Order 2018 Section 2(3) brought into force 1 October 2018 clause 2 Customs and Excise Act 2018 Commencement Order 2018 Section 2(4) brought into force 1 October 2018 clause 2(2) Customs and Excise Act 2018 Commencement Order 2018 Section 2(6) inserted 28 October 2021 section 3 Secondary Legislation Act 2021
1: Preliminary provisions
Purposes and overview
3: Purposes of Act
The purposes of this Act are as follows:
a: to levy excise duty and excise-equivalent duty:
b: to enable the collection of—
i: duty imposed under the Tariff Act 1988
ii: excise duty and excise-equivalent duty; and
iii: other types of duties, taxes, and levies:
c: to provide for the administration and enforcement of customs controls at the border and to facilitate border control through risk management:
d: to set out obligations of—
i: persons who cross the border; and
ii: persons who cause or allow goods, persons, or craft to cross the border:
e: to set out the powers of Customs in relation to goods, persons, and craft:
f: to restate, with some modifications, the law relating to customs:
g: to repeal the Customs and Excise Act 1996 1996 No 27 Long Title
4: Overview of Act
1: This Act is divided into 6 Parts. Part 1
2: This Part ( Part 1
a: definitions of terms used in this Act ( sections 5 6
b: the application of this Act ( sections 7 8
c: transitional, savings, and related provisions ( section 9 Schedule 1
d: how this Act binds the Crown ( section 10 Schedule 2 Part 2
3: Part 2 section 11 Schedule 3 Part 3
4: Part 3
a: what is to happen when a craft transporting goods or persons—
i: is en route to New Zealand; or
ii: has arrived in New Zealand; or
iii: is departing from New Zealand ( subpart 1
b: the designation of ports and airports as Customs places and the licensing of Customs-controlled areas, including a requirement that certain activities relating to goods, persons, or craft must be carried out only in Customs-controlled areas that are licensed for those activities ( subpart 2
c: the entry of, and accounting for, imported goods, goods on which excise duty is levied, and goods that are being exported ( subpart 3
d: prohibitions on the importation and exportation of—
i: objectionable publications; and
ii: goods that are designed, manufactured, or adapted for a dishonest purpose; and
iia: tobacco; and
iii: other goods prohibited by Order in Council or by the Secretary of Foreign Affairs and Trade ( subpart 4 Schedules 3A 3B
e: matters relating to duty on imported goods, including the valuation of imported goods for the purposes of duty ( subpart 5 Schedule 4
f: excise duty and excise-equivalent duty credits ( subpart 6
g: the assessment, payment, and recovery of duty ( subpart 7
h: interest and penalties for late or incorrect payments of duty, incorrect refunds of duty, and drawback incorrectly allowed ( subpart 8
i: the forfeiture, seizure, and condemnation of goods ( subpart 9 Schedule 5 Part 4
5: Part 4
a: powers in relation to craft:
b: powers in relation to persons:
c: powers to enter certain places:
d: powers to examine goods, search for goods, ask questions about goods, and do other things in relation to goods:
e: powers to require documents to be produced, to examine, copy, and retain documents, and to do other things in relation to documents. Part 5
6: Part 5
a: the organisation of Customs ( subpart 1
b: the licensing of Customs-approved areas for storing exports, the approval of Customs-approved secure export schemes, and the use of Customs-approved export seals ( subpart 2 Schedule 6
c: the imposing of administrative penalties for incorrect entries relating to goods ( subpart 3
d: the use of automated electronic systems for the making of decisions ( subpart 4
e: the use of information by Customs and joint border management systems ( subpart 5
f: the disclosure of information by Customs to other government agencies, private sector organisations, and overseas authorities ( subpart 6
g: the regulation of electronic systems established by Customs to enable documents to be provided to Customs by persons registered to use the systems or by Customs to those persons ( subpart 7
h: the making of binding rulings by Customs ( subpart 8
i: administrative reviews of certain decisions made by Customs under this Act ( subpart 9 Schedule 7
j: the establishment of Customs Appeal Authorities to determine appeals against certain decisions made by Customs under this Act ( subpart 10 Schedule 8 Part 6
7: Part 6
a: the keeping of records ( subpart 1
b: offences ( subpart 2
c: regulations, orders, and rules ( subpart 3
d: the giving of notices and other miscellaneous matters ( subpart 4
e: the repeal of the Customs and Excise Act 1996 and other consequential repeals, revocations, and amendments ( subpart 5 Schedule 9
8: This section is only a guide to the provisions of this Act. Section 4(4)﻿(d)﻿(iia) inserted 1 July 2020 section 4(1) Customs and Excise (Tobacco) Amendment Act 2020 Section 4(4)﻿(d)﻿(iii) amended 1 July 2020 section 4(2) Customs and Excise (Tobacco) Amendment Act 2020 Section 4(5) amended 21 May 2022 section 50 Maritime Powers Act 2022 Section 4(5) amended 1 October 2018 section 9 Maritime Powers Extension Act 2018 Definitions, application, and transitional provision
5: Definitions for Act
1: In this Act, unless the context otherwise requires,— administrative review section 347 Schedule 7 aircraft Armed Forces section 2(1) arrive
a: in relation to a person, means to enter into New Zealand from a point outside New Zealand by any means, whether lawfully or unlawfully; and
b: in relation to a craft, means to arrive in New Zealand from a point outside New Zealand,—
i: whether lawfully or unlawfully; and
ii: whether or not the craft does any of the following:
A: lands, berths, moors, anchors, or stops at any place within New Zealand:
B: hovers above any place within New Zealand:
C: otherwise arrives at any place within New Zealand authorised certification body section 435 authorised person
a: a person authorised under section 271
b: a person within a class of persons authorised under section 272 beer biofuel biofuel blend biometric information
a: 1 or more of the following kinds of information:
i: a photograph of all or any part of the person’s head and shoulders:
ii: impressions of the person’s fingerprints:
iii: a scan of the person’s irises; and
b: an electronic record of the information that is capable of being used for biometric matching cargo aggregator
a: in bulk cargo containers or otherwise; and
b: under a shared space, or other negotiated volume of cargo, arrangement with the craft's owner or operator cargo device
a: an intermodal container; or
b: a unit load device; or
c: a pallet; or
d: anything that is similar to anything referred to in paragraphs (a) to (c) certified copy chief executive chief executive’s rules section 421(1) commercial transportation operator
a: an owner or operator of a craft that transports goods or persons for commercial purposes—
i: from New Zealand to a point outside New Zealand; or
ii: from a point outside New Zealand to a point within New Zealand:
b: an agent of an owner or operator referred to in paragraph (a):
c: a person who organises the handling or transportation of goods or persons for commercial purposes—
i: from New Zealand to a point outside New Zealand; or
ii: from a point outside New Zealand to a point within New Zealand:
d: an agent of a person who organises the handling or transportation of goods or persons as referred to in paragraph (c):
e: an owner, occupier, or operator of a Customs-controlled area that is licensed to be used for—
i: the disembarkation, embarkation, or processing of persons arriving in, or departing from, New Zealand; or
ii: the processing of craft arriving in, or departing from, New Zealand; or
iii: the loading or unloading of goods onto or from craft arriving in, or departing from, New Zealand:
f: any prescribed persons, or prescribed classes of persons, involved in any other way in the handling or transportation of goods or persons for commercial purposes—
i: from New Zealand to a point outside New Zealand; or
ii: from a point outside New Zealand to a point within New Zealand contiguous zone section 8A contractor country craft crime involving dishonesty section 2(1) Customs Customs airport section 55 Customs Appeal Authority section 348 Customs-approved area for storing exports CASE
a: is used for the purpose described in section 276(1)
b: is licensed as a CASE under section 276(1) Customs-approved export seal section 282(2) Customs-approved secure exports scheme section 281 Customs-approved secure package Schedule 6 see clause 2(a) Customs-controlled area
a: is required to be licensed under section 56
b: is so licensed Customs craft Customs direction
a: means any request, direction, order, command, or instruction given by a Customs officer to any person—
i: to do, or to refrain from doing, any act; or
ii: to submit to a procedure for the purposes of this Act; and
b: includes—
i: any notice, poster, or sign publicly displayed by Customs in a Customs place or Customs-controlled area; and
ii: any direction contained in a form prescribed by regulations or the chief executive’s rules; and
iii: in relation to embarkation onto, or disembarkation from, a craft, any direction given by the person in charge of the craft, or by a crew member, at the direction of a Customs officer Customs dog Customs officer
a: means a person appointed as a Customs officer under section 270
b: includes, except in section 273
i: that person's authorisation under section 271
ii: section 272(5) Customs place Customs port section 55 Customs revenue Customs value Schedule 4 dangerous item
a: a firearm (as that term is defined in section 11(2)
b: any dangerous or offensive weapon or instrument of any kind:
c: any ammunition:
d: any explosive substance or device:
e: any injurious substance or device of any kind that could be used to endanger a person’s safety defence area section 2(1) Defence Force section 2(1) designated place
a: a Customs-controlled area; or
b: a Customs place; or
c: a Police station to which a person reports under section 28
d: a place the chief executive authorises a craft to arrive at, or depart from, under section 21 43 Director-General of Biosecurity Biosecurity Act 1993 dishonest purpose document
a: any form of writing on material:
b: information recorded, transmitted, or stored digitally or electronically, and any material subsequently derived from that information:
c: any label or mark:
d: any book, map, plan, graph, or drawing:
e: any photograph, film, negative, or device in, on, or from which 1 or more visual images are capable of being stored or reproduced domestic cargo
a: are brought into a Customs-controlled area at a Customs place for transportation by air or sea to another Customs place on a craft that—
i: begins its journey outside New Zealand and, in the course of that journey, enters New Zealand and travels between at least 2 Customs places; or
ii: begins its journey at a Customs place and, in the course of that journey, travels to at least 1 other Customs place before departing from New Zealand; and
b: are—
i: within the Customs-controlled area referred to in paragraph (a); or
ii: on the craft referred to in paragraph (a)﻿(i) or (ii) being transported from one Customs place to another Customs place; or
iii: having been transported from one Customs place to another Customs place, awaiting removal from a Customs-controlled area at the latter Customs place domestic passenger
a: a craft that—
i: begins its journey outside New Zealand; and
ii: in the course of that journey, enters New Zealand and travels between at least 2 Customs places; or
b: a craft that—
i: begins its journey at a Customs place; and
ii: in the course of that journey, travels to at least 1 other Customs place before departing from New Zealand domestic sector dutiable goods duty
a: any duty, tax, fee, charge, or levy imposed on goods under this Act:
b: a duty imposed under the Tariff Act 1988
c: provisional safeguard duty, safeguard duty, and extended safeguard duty imposed under the Trade (Safeguard Measures) Act 2014
d: a duty imposed under the Trade (Anti-dumping and Countervailing Duties) Act 1988
e: a duty or tax imposed by section 12
f: levies imposed by section 213(2)﻿(c)
g: levies imposed by the Energy (Fuels, Levies, and References) Act 1989 duty-free store eligible person
a: is the owner or occupier of the area; or
b: is operating in the area Excise and Excise-equivalent Duties Order clause 16(7) Excise and Excise-equivalent Duties Table clause 16(7) export warehouse exportation
a: in relation to goods, means the shipment of the goods in any craft for transportation to a point outside New Zealand, except where otherwise expressly provided; and
b: in relation to prohibited exports that are objectionable publications or other documents, includes their transmission by any means (other than by broadcasting) from New Zealand to a point outside New Zealand exporter
a: means any person by or for whom goods are exported; and
b: includes any person who, on or at any time after entry of the goods for export but before the goods are exported, is or becomes—
i: the owner of the goods; or
ii: entitled to the possession of the goods; or
iii: beneficially interested in the goods fail to comply forfeited goods section 176 function
a: a power of the person or body:
b: an obligation of the person or body:
c: a service that the person or body provides goods sections 95(3) to (6) 96(11) and (12) 97(10) and (11) 243(5) importation
a: in relation to goods, means the arrival of the goods in New Zealand in any manner, whether lawful or unlawful, from a point outside New Zealand; and
b: in relation to prohibited imports that are objectionable publications or other indecent or obscene articles or other documents, includes their transmission by any means (other than by broadcasting) into New Zealand from a point outside New Zealand importer
a: means any person by or for whom goods are imported; and
b: includes—
i: the consignee of the goods; and
ii: any person who, on or at any time after the importation of the goods but before the goods cease to be subject to the control of Customs, is or becomes—
A: the owner of the goods; or
B: entitled to the possession of the goods; or
C: beneficially interested in the goods international cargo
a: has arrived in New Zealand from a point outside New Zealand; or
b: is to be exported from New Zealand internationally ticketed passenger
a: began outside New Zealand; or
b: began in New Zealand and is to continue outside New Zealand liquefied petroleum gas
a: means propane, propylene, butane, butylene, or isobutane; and
b: includes a mixture consisting wholly or principally of any substance or substances referred to in paragraph (a), whether or not the mixture also contains any other hydrocarbon manufacture
a: in relation to goods that are tobacco, means any of the following processes:
i: curing, cutting, pressing, grinding, crushing, or rubbing raw or leaf tobacco, or otherwise preparing raw or leaf tobacco or manufactured or partially manufactured tobacco:
ii: making cigarettes from tobacco:
iii: putting up for use or consumption scraps, waste, chippings, stems, or deposits of tobacco resulting from processing tobacco; and
b: in relation to goods that are a fuel, means any operation or process that is involved in the production of the goods; and
c: in relation to goods that are neither tobacco nor a fuel, means any of the following:
i: any operation or process that is involved in the production of the goods:
ii: any of the following processes that takes place on premises that are not licensed, or required to be licensed, under the Sale and Supply of Alcohol Act 2012
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 manufactured tobacco manufacturing area marae Minister New Zealand section 190(1) section 3 Normal Tariff section 2(1) objectionable publication section 2 occupier
a: means the owner of the land; and
b: includes a lessee or tenant, a licensee, or a person who has the right to occupy the land under other authority operator
a: in relation to a business, means any person actively engaged (whether alone or with others) in the carrying on of the business; and
b: in the case of a body corporate, includes—
i: every director, manager, secretary, or other similar officer engaged in the direct control or management of the body corporate’s business; and
ii: a person who purports to act in any of the capacities referred to in subparagraph (i) owner
a: in relation to a craft, includes—
i: the charterer of the craft; and
ii: any person acting as agent for the owner or charterer; and
b: in relation to goods, includes—
i: the importer; and
ii: any person having possession of the goods; and
iii: any person who is beneficially interested in the goods; and
c: in relation to land, means—
i: the person who is entitled to receive the rack rent in respect of the land; or
ii: the person who would be entitled to receive the rack rent in respect of the land if the land were let to a tenant at the rack rent package
a: any means used or capable of being used to pack, cover, enclose, contain, or encase goods for transportation; and
b: any cargo device Part A goods section 11(8) passenger name record PNR
a: the person’s name:
b: the person’s contact details:
c: the place where the person, or another person, booked the intended travel:
d: the date on which the person, or another person, booked the intended travel:
e: the name of any other person with whom the person intends to travel:
f: whether the person paid for his or her own intended travel, and the manner of payment:
g: the person’s travel movements before the intended travel:
h: any change in the person’s travel from the travel originally booked:
i: whether the person has checked baggage personal information postal article
a: a registered postal operator; or
b: an air courier company prescribed
a: where it is stated that a matter is to be prescribed by the chief executive’s rules; and
b: in sections 413 414 421 prohibited exports section 95 96 97 prohibited goods prohibited imports
a: means goods whose importation is prohibited under section 95 95A 96
b: includes goods whose importation is absolutely prohibited by a notice issued under section 22(1A) public service section 10 reasonable period registered postal operator Postal Services Act 1998 registered user section 322(3) registered user system section 322(3) regulations section 403(1) removed for home consumption clause 3 clause 3(6) sealed Customs package
a: a Customs-approved secure package; or
b: a package in relation to which a Customs-approved export seal has been used ship
a: means a ship, boat, or other vessel used in navigation, whether or not it has any means of propulsion; and
b: includes—
i: a hovercraft or any other thing deriving full or partial support in the atmosphere from the reaction of air against the surface of the water over which it operates; and
ii: a submarine or other submersible shipment spirits
a: means ethyl alcohol, whether denatured or not; and
b: includes—
i: spirituous beverages, including brandy, gin, rum, vodka, and whisky; and
ii: every description of spirituous liquor derived from ethyl alcohol subject to the control of Customs section 6 Tariff section 2(1) Tariff classification Tariff heading section 2(1) Tariff item section 2(1) tobacco tobacco refuse transport uncustomed goods unlawfully exported unlawfully imported vehicle
2: For the purposes of this Act, goods are for a dishonest purpose
a: the goods have been designed, manufactured, or adapted with intent to facilitate the commission of a crime involving dishonesty; or
b: the goods, having regard to all relevant circumstances, can reasonably be considered to be—
i: part of, or involved in, an attempt to commit a crime involving dishonesty to which section 72
ii: related to a conspiracy to commit a crime involving dishonesty to which section 310
3: For the purposes of this Act, a contractor who does work on or in respect of any goods is treated as having manufactured them.
4: In this Act, a reference to an item in the Excise and Excise-equivalent Duties Table includes any item that is subsequently included in the table and that, with or without modification, replaces or corresponds to the earlier item. 1996 No 27 ss 2(1), (3) 28(2) 32B(5) 38A 54(1)﻿(aa), (ab), (ac), (9) 56(1)﻿(a), (ab), (ac), (2A) 59 64A(1) 69(1)﻿(b) 79A(2) 138 209(1)﻿(cab), (7) 225(1)﻿(l), (la) 276(2) Section 5(1) prohibited imports amended 1 July 2020 section 5(2) Customs and Excise (Tobacco) Amendment Act 2020 Section 5(1) public service replaced 7 August 2020 section 135 Public Service Act 2020 Section 5(1) tobacco refuse inserted 1 July 2020 section 5(1) Customs and Excise (Tobacco) Amendment Act 2020
6: Definition: subject to the control of Customs
For the purposes of this Act, goods are subject to the control of Customs
a: if the goods are imported goods,—
i: from the time of importation:
ii: until the time when the goods are lawfully removed for home consumption or exportation from a Customs-controlled area:
b: if the goods are lawfully removed from a Customs-controlled area under a conditional permit or other authorisation granted under section 85(1)﻿(b)
i: from the time of their removal:
ii: until the time when the chief executive is satisfied that the conditions of the permit or other authorisation have been met:
c: if the goods are to be exported (whether or not under drawback) and are in a package in relation to which a Customs-approved export seal has been used,—
i: from the time when the seal is first used:
ii: until the goods depart from New Zealand:
d: if the goods are to be exported (whether or not under drawback) under a Customs-approved secure exports scheme,—
i: from the time when the goods are first secured in a Customs-approved secure package:
ii: until the goods depart from New Zealand:
e: if the goods are to be exported under drawback,—
i: from the earlier of the following:
A: the time of the claim for drawback:
B: the time when the goods are brought into a Customs-controlled area or a CASE (whether or not the goods are later transported from that area to another area of any kind, and, if the goods are so transported, during the transportation):
ii: until the goods depart from New Zealand:
f: if the goods are to be exported otherwise than under drawback,—
i: from the time when the goods are brought into a Customs-controlled area or a CASE (whether or not the goods are later transported from that area to another area of any kind, and, if the goods are so transported, during the transportation):
ii: until the goods depart from New Zealand:
g: if the goods are on board any craft to which section 191
h: if the goods are Part A goods that are manufactured in a manufacturing area,—
i: from the time of manufacture:
ii: until—
A: the goods are removed for home consumption; or
B: the goods depart from New Zealand, if that occurs without the goods having been removed for home consumption:
i: if the goods are owned by, or in the possession of, an internationally ticketed passenger who is using air or sea travel for a domestic sector,—
i: from the time, at the commencement of the domestic sector, when the goods are—
A: brought into a Customs-controlled area that is licensed to be used for the disembarkation, embarkation, or processing of persons arriving in, or departing from, New Zealand; or
B: accepted for transportation by an airline or a shipping company:
ii: until the time, at the end of the domestic sector, when the goods are lawfully removed from a Customs-controlled area that is licensed to be used for the disembarkation, embarkation, or processing of persons arriving in, or departing from, New Zealand:
j: if the goods are owned by, or in the possession of, a domestic passenger who is using air or sea travel for a domestic sector,—
i: from the time, at the commencement of the domestic sector, when the goods are—
A: brought into a Customs-controlled area that is licensed to be used for the disembarkation, embarkation, or processing of persons arriving in, or departing from, New Zealand; or
B: accepted for transportation by an airline or a shipping company:
ii: until the time, at the end of the domestic sector, when the goods are lawfully removed from a Customs-controlled area that is licensed to be used for the disembarkation, embarkation, or processing of persons arriving in, or departing from, New Zealand:
k: if the goods are domestic cargo to which neither paragraph (i) nor paragraph (j) applies,—
i: from the time when the goods are brought into a Customs-controlled area at a Customs place:
ii: until the time when the goods are lawfully removed from that or any other Customs-controlled area. 1996 No 27 s 20(1)
7: Application of Act to postal articles
1: This Act applies to postal articles, and goods contained in postal articles, in the same way that it applies to other goods, subject to regulations made for the purposes of subsection (3).
2: For the purposes of this Act, a postal article is treated as being produced or delivered to a Customs officer when it is brought into a Customs-controlled area.
3: Regulations may do any of the following:
a: provide that any separate postal articles (and the goods contained in them) may be treated as a single postal article consigned to a single person (whether the postal articles are addressed to the same person or different persons):
b: prescribe the persons who are treated as the importers or exporters of those postal articles or goods. 1996 No 27 s 276(1), (3), (4)
8: Application of Act to foreign Government ships
Nothing in this Act or in any enactment made under this Act limits the immunities of the following:
a: any foreign warship:
b: any other foreign governmental ship operated for non-commercial purposes:
c: any foreign military aircraft:
d: members of the crew of any ship or aircraft to which paragraphs (a) to (c) apply. 1996 No 27 s 4(8)
9: Transitional, savings, and related provisions
The transitional, savings, and related provisions set out in Schedule 1
10: Act binds the Crown
This Act binds the Crown except as provided in Schedule 2 1996 No 27 s 3
2: Excise duty and excise-equivalent duty
11: Excise duty and excise-equivalent duty levied
1: Excise duty and excise-equivalent duty are levied when goods are manufactured or imported in accordance with Schedule 3
2: Excise duty is a duty levied in respect of alcohol, tobacco, and fuel that are manufactured in New Zealand ( Part 1
3: Excise-equivalent duty is a duty levied in respect of imported alcohol, tobacco, and fuel where excise duty would have been levied in respect of the alcohol, tobacco, or fuel had it been manufactured in New Zealand ( Part 2
4: Details of the alcohol, tobacco, and fuel in respect of which excise duty and excise-equivalent duty are levied, and the rates at which those duties are levied, are set out in the Excise and Excise-equivalent Duties Table ( Part 3
5: For excise duty, see
6: For excise-equivalent duty, see
7: Subsections (2) to (6) are only a guide to Schedule 3
8: In this Act, Part A goods
3: Entry and exit of goods, persons, and craft
1: Arrival and departure of goods, persons, and craft
Pre-arrival of craft in New Zealand
12: Advance notice of arrival, etc
1: The person in charge of a craft that is en route to New Zealand (from a point outside New Zealand) must, within the prescribed time, provide Customs with an advance notice of arrival, unless otherwise approved by the chief executive.
2: The advance notice of arrival must—
a: be provided in the way prescribed by the chief executive’s rules; and
b: be accompanied by any supporting documents that the chief executive considers appropriate.
3: The person in charge of the craft must ensure that the craft, on its arrival in New Zealand, proceeds directly to the Customs place notified in the advance notice of arrival ( see
4: The advance notice of arrival, and any supporting documents, may be provided to Customs on behalf of the person in charge of the craft by—
a: the owner or operator of the craft; or
b: an agent of the owner or operator.
5: Rules made for the purposes of subsection (2)﻿(a) must, at a minimum, require an advance notice of arrival to include details of the following:
a: the impending arrival of the craft:
b: its journey:
c: its crew:
d: its passengers:
e: the Customs place at which the craft will arrive. 1996 No 27 s 21
13: Offences in relation to advance notice of arrival, etc
1: The person in charge of a craft commits an offence if the person fails to comply with—
a: section 12(1) to (3)
b: a direction given by a Customs officer under section 12(3)
2: A person who commits an offence under subsection (1) is liable on conviction to—
a: imprisonment for a term not exceeding 12 months; or
b: a fine not exceeding $15,000.
3: A person commits an offence if the person provides Customs with—
a: an advance notice of arrival under section 12(1)
b: a supporting document under section 12(2)﻿(b)
4: A person who commits an offence under subsection (3) is liable on conviction—
a: in the case of an individual, to—
i: imprisonment for a term not exceeding 12 months; or
ii: a fine not exceeding $15,000:
b: in the case of a body corporate, to a fine not exceeding $75,000. 1996 No 27 s 191(1)﻿(a), (2)
14: Inward cargo report
1: This section applies to cargo on a craft if the craft—
a: is en route to New Zealand (from a point outside New Zealand) or has arrived in New Zealand; or
b: is transporting goods that—
i: are subject to the control of Customs; and
ii: were brought into New Zealand (from a point outside New Zealand) by that craft or any other craft.
2: The persons referred to in subsections (3) and (4) must, within the prescribed time, provide Customs with an inward cargo report in respect of cargo on the craft in accordance with those subsections (whether or not the person owns, or has any proprietary interest of any kind in, all or any part of the cargo).
3: Any person who is, or who is the agent of, the owner or operator of the craft must provide an inward cargo report in respect of all the cargo on the craft.
4: Any cargo aggregator who, in the course of that cargo aggregator’s business, has arranged with the owner or operator of the craft for the transportation of cargo on the craft under a shared space, or other negotiated volume of cargo, arrangement must provide an inward cargo report in respect of the cargo that is the subject of the arrangement.
5: An inward cargo report must—
a: be provided in the way prescribed by the chief executive’s rules; and
b: be accompanied by any supporting documents that the chief executive considers appropriate.
6: The chief executive may allow a person not to provide an inward cargo report in respect of all or any part of any cargo—
a: if 1 or more other persons have already provided an inward cargo report in respect of the cargo or the part of it; or
b: for any other reason that the chief executive considers appropriate. 1996 No 27 s 21A
15: Offences in relation to inward cargo report
1: A person referred to in section 14(3) or (4)
a: fails to comply with section 14(2) and (5)
b: provides Customs with an inward cargo report under section 14(2)
c: provides Customs with a supporting document under section 14(5)﻿(b)
2: A person who commits an offence under this section is liable on conviction,—
a: in the case of an individual, to a fine not exceeding $20,000:
b: in the case of a body corporate, to a fine not exceeding $100,000. 1996 No 27 s 192A Arrival of craft in New Zealand
16: Application of sections 17 to 25
1: Sections 17 to 25
a: arrives in New Zealand; or
b: is transporting persons, or goods subject to the control of Customs, brought into New Zealand (from a point outside New Zealand) by that craft or any other craft.
2: In those sections, references to a craft arriving at a place include references to a craft landing, berthing, mooring, anchoring, or stopping at a place or hovering above a place. 1996 No 27 s 24(1)
17: Craft must arrive at Customs place
1: If section 12(3)
2: The person in charge of any other craft must ensure that the craft arrives only at a Customs place.
3: If a craft is directed by a Customs officer under section 12(3)
4: This section does not apply to a craft that—
a: is compelled by accident, stress of weather, or other necessity to arrive at a place otherwise than in accordance with subsection (1) or (2); or
b: is required by any statutory or other requirement relating to navigation to arrive at a place otherwise than in accordance with subsection (1) or (2); or
c: is authorised under section 21
i: the craft arrives only at that place; and
ii: any conditions of the authorisation are met. 1996 No 27 ss 21(1)﻿(b) 24(1) 25(1), (4)
18: Offences in relation to craft that arrive at place other than Customs place, etc
1: The person in charge of a craft commits an offence if the person fails to comply with section 17(1) or (2)
2: A person who commits an offence under subsection (1) is liable on conviction to—
a: imprisonment for a term not exceeding 12 months; or
b: a fine not exceeding $15,000.
3: A person (other than a Customs officer) commits an offence if the person fails to comply with section 17(3)
4: A person who commits an offence under subsection (3) is liable on conviction to a fine not exceeding $5,000. 1996 No 27 s 191(1)﻿(a)﻿(v), (d), (g), (2), (4)
19: Persons leaving or boarding arriving craft before inward report made
No person may leave or board a craft unless authorised to do so by a Customs officer—
a: from the time of the craft’s arrival at a Customs place:
b: until an inward report has been provided to Customs under section 24(1)﻿(a) 1996 No 27 s 24(2)
20: Offence in relation to leaving or boarding arriving craft before inward report made
1: A person (other than a Customs officer) commits an offence if the person fails to comply with section 19.
2: A person who commits an offence under this section is liable on conviction to a fine not exceeding $5,000. 1996 No 27 s 191(1)﻿(e), (4)
21: Authorisation for craft to arrive at place other than Customs place
1: The chief executive may authorise a craft to arrive at a place other than a Customs place.
2: Before giving an authorisation under subsection (1), the chief executive must consult the following persons:
a: the Director-General of Biosecurity:
b: the chief executive of the Ministry of Health:
c: the Commissioner of Police:
d: if the proposed authorisation relates to an aircraft, the Director of Civil Aviation:
e: if the proposed authorisation relates to a ship, the Director of Maritime New Zealand:
f: every other department of State whose operations may, in the opinion of the chief executive, be affected by the giving of the authorisation.
3: An authorisation under subsection (1) may be given subject to any conditions that the chief executive considers appropriate (for example, conditions about the goods or persons that may be transported on the craft). 1996 No 27 s 25(1)﻿(b), (1A), (1B)
22: Craft that have arrived at place other than Customs place
1: This section applies if a craft arrives at a place other than a Customs place.
2: The same powers may be exercised, and the same obligations apply, under this Act in relation to—
a: the craft as if it arrived at a Customs place; and
b: the goods and persons on the craft as if those goods and persons were in a Customs-controlled area following the arrival of the craft.
3: The person in charge of the craft—
a: must immediately report to a Customs officer or to a constable; and
b: must not, without the consent of a Customs officer, allow—
i: any goods to be unloaded from the craft; or
ii: any of the crew or passengers to leave the vicinity of the craft; and
c: must comply with any directions given by a Customs officer in respect of any goods or persons transported on the craft.
4: No person may unload goods from the craft without the consent of a Customs officer, except where section 78(a) or (b)
5: No member of the crew and no passenger may leave the vicinity of the craft without the consent of a Customs officer.
6: Every member of the crew and every passenger must comply with any directions given by a Customs officer. 1996 No 27 s 25(1C)–(3)
23: Offences in relation to craft that have arrived at place other than Customs place
1: The person in charge of a craft commits an offence if the person fails to comply with section 22(3)
2: A person commits an offence if the person fails to comply with—
a: section 22(4) or (5)
b: a direction given by a Customs officer under section 22(6)
3: A person who commits an offence under this section is liable on conviction to a fine not exceeding $5,000. 1996 No 27 s 191(1)﻿(f), (g), (4)
24: Inward report, etc
1: On the arrival of a craft at a Customs place,—
a: the owner of the craft and the person in charge of the craft must ensure that an inward report is provided to Customs within the prescribed time, unless otherwise approved by the chief executive; and
b: the person in charge of the craft must comply with any Customs direction as to—
i: the movement of the craft within the Customs place; or
ii: the unloading of goods, or the disembarkation of persons, from the craft.
2: The inward report must—
a: be provided in the way prescribed by the chief executive’s rules; and
b: be accompanied by any supporting documents that the chief executive considers appropriate.
3: The inward report and supporting documents need not include information that has already been provided to Customs under section 12(1) or (2)﻿(b) 14(2) or (5)﻿(b) 1996 No 27 s 26
25: Offences in relation to inward report, etc
1: The owner of a craft and the person in charge of the craft each commit an offence if—
a: they fail to comply with section 24(1)﻿(a)
b: an inward report that is provided is not provided in accordance with section 24(2)
2: The person in charge of a craft commits an offence if the person fails to comply with a Customs direction given to the person under section 24(1)﻿(b)
3: A person who commits an offence under subsection (1) or (2) is liable on conviction to a fine not exceeding $5,000.
4: The owner of a craft and the person in charge of the craft each commit an offence if—
a: an inward report that is provided under section 24(1)﻿(a)
b: any supporting document that is provided under section 24(2)﻿(b)
5: A person who commits an offence under subsection (4) is liable on conviction,—
a: in the case of an individual, to a fine not exceeding $20,000:
b: in the case of a body corporate, to a fine not exceeding $100,000. 1996 No 27 ss 191(1)﻿(h), (4) 192
26: Requirement to answer questions and produce documents
1: This section applies to the following:
a: a craft that has arrived in New Zealand:
b: a craft that is departing from New Zealand:
c: a craft that is within New Zealand or the contiguous zone and that is transporting international cargo or international crew or any international passenger, whether or not the craft is also transporting domestic cargo or any other persons:
d: a craft that is within New Zealand or the contiguous zone and that a Customs officer has reasonable cause to suspect has been, or is about to be, involved in—
i: the commission of an offence under this Act; or
ii: the importation or exportation of any dutiable, uncustomed, prohibited, or forfeited goods.
2: A Customs officer may question any person referred to in subsection (4) about any of the matters referred to in subsection (5), and the person must answer the Customs officer’s questions.
3: A Customs officer may request a person referred to in subsection (4) to produce to the officer any document relating to any of the matters referred to in subsection (5) that is in the person’s possession or under the person’s control.
4: The persons are as follows:
a: the owner of the craft:
b: the person in charge of the craft:
c: a member of the crew of the craft:
d: a passenger on the craft.
5: The matters are as follows:
a: the craft:
b: the craft’s journey:
c: any goods or persons that are on, or have been on, the craft.
6: A power under this section that may be exercised in the contiguous zone as a result of subsection (1)﻿(c) or (d) may be exercised in the contiguous zone only in accordance with article 33 of the United Nations Convention on the Law of the Sea.
7: In this section,— international crew
a: began outside New Zealand; or
b: began in New Zealand and is to continue outside New Zealand international passenger
a: began outside New Zealand; or
b: began in New Zealand and is to continue outside New Zealand. 1996 No 27 s 22(1), (2)
27: Offences in relation to failure to answer questions or produce documents
1: A person referred to in section 26(4)
a: refuses to answer any question put to that person by a Customs officer under section 26(2)
b: knowingly gives a false answer to any question put to that person by a Customs officer under section 26(2)
c: fails to comply immediately with any request made to that person by a Customs officer under section 26(3)
2: A person who commits an offence under this section is liable on conviction,—
a: in the case of an individual, to a fine not exceeding $5,000:
b: in the case of a body corporate, to a fine not exceeding $25,000. 1996 No 27 s 191(1)﻿(b), (3) Arrival and departure of persons
28: Persons arriving in New Zealand to report to Customs officer or Police station
Except as otherwise provided in this Act, every person arriving in New Zealand must, on his or her arrival,—
a: immediately report to—
i: a Customs officer; or
ii: a Police station; and
b: remain at the place where he or she reported to the Customs officer, or at the Police station, for any reasonable time that Customs requires to enable a Customs officer to carry out any function under this Act in relation to that person. 1996 No 27 s 27
28A: Persons arriving in New Zealand to provide information
1: Every person arriving in New Zealand must provide Customs with the information prescribed by the chief executive’s rules.
2: The information must be provided—
a: in the way prescribed by the chief executive’s rules; and
b: by the prescribed time.
3: The prescribed time may be before a person arrives in New Zealand.
4: In that case, the person is to be treated as complying with subsections (1) and (2) if (and only if) they have provided the information—
a: in the way prescribed by the chief executive’s rules; and
b: by that prescribed time.
5: Regulations may prescribe exemptions from subsection (1). Section 28A inserted 21 June 2023 section 4 Customs and Excise (Arrival Information) Amendment Act 2023
28B: Offences in relation to providing information
1: A person commits an offence if the person—
a: fails to comply with section 28A(1) or (2)
b: provides Customs with information under section 28A(1)
2: A person who commits an offence under this section is liable on conviction to a fine not exceeding $1,000. Section 28B inserted 21 June 2023 section 4 Customs and Excise (Arrival Information) Amendment Act 2023
29: Disembarkation
1: This section applies to every person who is on board a craft that arrives in New Zealand.
2: The person must comply with every Customs direction concerning disembarkation.
3: Every person who has disembarked must, unless otherwise directed by Customs,—
a: proceed to a Customs-controlled area; and
b: remain there for any reasonable time that Customs requires to enable a Customs officer to carry out any function under this Act in relation to that person.
4: Regulations may prescribe exemptions from subsection (2) or (3). 1996 No 27 s 28
30: Baggage to be presented on disembarkation, etc
1: This section applies to—
a: every person who—
i: disembarks from a craft that has arrived in New Zealand; or
ii: disembarks from a craft that is at the end of a domestic sector, if the domestic sector is part of a journey of the kind referred to in paragraph (a) or (b) of the definition of domestic passenger in section 5(1)
b: the person’s accompanying baggage and any other goods in the person’s possession or under the person’s control.
2: The person must—
a: make the baggage and other goods available for an examination under this Act by a Customs officer; and
b: comply with any Customs direction relating to the movement of the baggage or other goods—
i: within a Customs place or Customs-controlled area; or
ii: from any craft to a Customs-controlled area; and
c: comply with any other Customs direction given to facilitate an examination as referred to in paragraph (a).
3: Regulations may prescribe exemptions from subsection (2).
4: Any person who is moving or handling any baggage or other goods to which this section applies must comply with any Customs direction relating to the movement of the baggage or other goods—
a: within a Customs place or Customs-controlled area; or
b: from any craft to a Customs-controlled area. 1996 No 27 s 29
31: Persons departing from New Zealand to depart from Customs place
1: Every person who departs from New Zealand must depart from a Customs place unless otherwise authorised by a Customs officer.
2: Regulations may prescribe exemptions from subsection (1).
3: This section does not apply to a person who departs from New Zealand on a craft that is not required to depart from a Customs place in accordance with section 41(3) and (4) 1996 No 27 s 30
32: Embarkation
A person preparing to board a craft for departure from New Zealand must comply with any Customs direction concerning embarkation. 1996 No 27 s 31
33: Outgoing baggage to be presented, etc
1: This section applies to—
a: every person who arrives at a Customs place or a Customs-controlled area for embarkation onto a craft that has, as its destination, a point outside New Zealand; and
b: the person’s accompanying baggage and any other goods in the person’s possession or under the person’s control.
2: The person must—
a: make the baggage and other goods available for an examination under this Act by a Customs officer; and
b: comply with any Customs direction relating to the movement of the baggage or other goods—
i: within the Customs place or Customs-controlled area; or
ii: from a Customs-controlled area to any craft; and
c: comply with any other Customs direction given to facilitate an examination as referred to in paragraph (a).
3: Regulations may prescribe exemptions from subsection (2).
4: Any person who is moving or handling any baggage or other goods to which this section applies must comply with any Customs direction relating to the movement of the baggage or other goods—
a: within the Customs place or Customs-controlled area; or
b: from a Customs-controlled area to any craft. 1996 No 27 s 32
34: Offence in relation to wilful failure to comply with requirements when arriving in, or departing from, New Zealand
1: A person commits an offence if the person wilfully fails to comply with any requirement imposed on the person by or under section 28 sections 29 to 33
2: A person who commits an offence under this section is liable on conviction to a fine not exceeding $5,000. 1996 No 27 s 180 Section 34(1) amended 21 June 2023 section 5 Customs and Excise (Arrival Information) Amendment Act 2023 Departure of craft
35: Craft may not depart without certificate of clearance, etc
1: The person in charge of a craft must not cause or allow the craft to depart from a Customs place for a point outside New Zealand without a certificate of clearance granted under section 37
2: The person in charge of a craft that has arrived in New Zealand must not cause or allow the craft to depart from any place in New Zealand (whether or not its destination is a point outside New Zealand) without the permission of Customs.
3: A permission under subsection (2) may be given subject to—
a: the production of any documents required by the chief executive; or
b: any other conditions that the chief executive considers appropriate.
4: Regulations may prescribe exemptions from subsection (2). 1996 No 27 s 33
36: Offence in relation to craft departing without certificate of clearance, etc
1: The person in charge of a craft commits an offence if the person fails to comply with section 35(1) or (2)
2: A person who commits an offence under this section is liable on conviction to—
a: imprisonment for a term not exceeding 12 months; or
b: a fine not exceeding $15,000. 1996 No 27 s 193(1)﻿(a), (2)
37: Certificates of clearance
1: A Customs officer may grant a certificate of clearance in respect of a craft.
2: Before a certificate of clearance is granted in respect of a craft, the person in charge of the craft must—
a: within the prescribed time, provide Customs with an advance notice of departure; and
b: produce any other documents required by a Customs officer in relation to any of the following:
i: the craft:
ii: the craft’s passengers, crew, cargo, or stores:
iii: the craft’s intended journey; and
c: comply with all requirements under this Act or any other enactment in relation to the following:
i: the craft:
ii: the craft’s passengers, crew, cargo, or stores:
iii: the craft’s intended journey.
3: Before a certificate of clearance is granted in respect of a craft, a Customs officer may ask the person in charge of the craft any question in relation to any of the following, and the person must answer the question:
a: the craft:
b: the craft’s passengers, crew, cargo, or stores:
c: the craft’s intended journey.
4: A Customs officer must not grant a certificate of clearance in respect of a craft if the person in charge of the craft refuses or fails to answer any question asked under subsection (3).
5: A certificate of clearance may be granted subject to any conditions that the chief executive considers appropriate.
6: A certificate of clearance must be granted in the form prescribed by the chief executive’s rules.
7: The advance notice of departure referred to in subsection (2)﻿(a) must—
a: be provided in the way prescribed by the chief executive’s rules; and
b: be accompanied by any supporting documents that the chief executive considers appropriate.
8: The advance notice of departure and any supporting documents may be provided, on behalf of the person in charge of the craft, by—
a: the owner or operator of the craft; or
b: an agent of the owner or operator. 1996 No 27 ss 33(1) 34 34AA
38: Offences in relation to granting of certificate of clearance
1: The person in charge of a craft commits an offence if the person—
a: fails to comply with section 37(2)﻿(a) and (7)
b: fails to produce any documents required by a Customs officer under section 37(2)﻿(b)
c: refuses to answer any question put to that person by a Customs officer under section 37(3)
d: knowingly gives a false answer to a question put to that person by a Customs officer under section 37(3)
2: A person who commits an offence under subsection (1) is liable on conviction to a fine not exceeding $5,000.
3: The owner of a craft and the person in charge of the craft each commit an offence if—
a: an advance notice of departure that is provided under section 37(2)﻿(a) is erroneous, misleading, or defective in any material particular; or
b: any supporting document that is provided under section 37(7)﻿(b)
4: A person who commits an offence under subsection (3) is liable on conviction,—
a: in the case of an individual, to a fine not exceeding $20,000:
b: in the case of a body corporate, to a fine not exceeding $100,000. 1996 No 27 ss 193(1)﻿(b), (3) 194
39: Production of certificate of clearance, etc
1: This section applies to the person in charge of a craft in respect of which a certificate of clearance has been granted under section 37
2: A Customs officer may require the person to produce the certificate of clearance for examination by a Customs officer.
3: A Customs officer may ask the person any question in relation to any of the following matters, and the person must answer the question:
a: the craft:
b: the craft’s passengers, crew, cargo, or stores:
c: the craft’s intended journey. 1996 No 27 s 36
40: Offences in relation to production of certificate of clearance, etc
1: The person in charge of a craft commits an offence if the person—
a: fails to produce a certificate of clearance when required by a Customs officer under section 39(2)
b: refuses to answer any question put to that person by a Customs officer under section 39(3)
c: knowingly gives a false answer to a question put to that person by a Customs officer under section 39(3)
2: A person who commits an offence under this section is liable on conviction to a fine not exceeding $5,000. 1996 No 27 s 193(1)﻿(d), (3)
41: Departure only from Customs place
1: The person in charge of a craft must not cause or allow the craft to depart for a point outside New Zealand other than from a Customs place.
2: The person in charge of a craft, in respect of which a certificate of clearance to depart from a Customs place for any point outside New Zealand has been granted under section 37
a: that the craft departs immediately from that Customs place:
b: that the craft does not go to any other place in New Zealand.
3: Regulations may prescribe exemptions from subsection (1) or (2).
4: This section does not apply to—
a: a craft that is authorised to depart from a place other than a Customs place under section 43
i: the craft departs from that place; and
ii: any conditions of the authorisation are met; or
b: a craft that departed from a Customs place in accordance with subsection (1) or (2), or from a place authorised under section 43
i: any statutory or other requirement relating to navigation; or
ii: accident, stress of weather, or other necessity. 1996 No 27 s 37
42: Offences in relation to departure only from Customs place
1: The person in charge of a craft commits an offence if the person fails to comply with section 41(1) or (2)
2: A person who commits an offence under this section is liable on conviction to—
a: imprisonment for a term not exceeding 12 months; or
b: a fine not exceeding $15,000. 1996 No 27 s 193(1)﻿(e), (2)
43: Authorisation for craft to depart from place other than Customs place
1: The chief executive may authorise a craft to depart from New Zealand from a place other than a Customs place.
2: Before giving an authorisation under subsection (1), the chief executive must consult the following persons:
a: the Director-General of Biosecurity:
b: the chief executive of the Ministry of Health:
c: the Commissioner of Police:
d: if the proposed authorisation relates to an aircraft, the Director of Civil Aviation:
e: if the proposed authorisation relates to a ship, the Director of Maritime New Zealand:
f: every other department of State whose operations may, in the opinion of the chief executive, be affected by the granting of the authorisation.
3: An authorisation under subsection (1) may be given subject to any conditions that the chief executive considers appropriate (for example, conditions about the goods or persons that may be transported on the craft). 1996 No 27 ss 25(1A), (1B) 37(3)
44: Craft departing from place other than Customs place
If any craft is to depart, or has departed, for a point outside New Zealand from a place other than a Customs place, the same powers may be exercised, and the same obligations apply, under this Act in relation to—
a: the craft as if it were to depart, or had departed, from a Customs place; and
b: the goods and persons that are to be on, or are on, the craft as if those goods and persons are or were in a Customs-controlled area preceding the departure of the craft. 1996 No 27 ss 25(1C) 37(3)
45: Outward cargo report
1: This section applies to cargo on a craft if—
a: the craft is to depart, or has departed, for a point outside New Zealand from a place in New Zealand; and
b: the cargo is for discharge outside New Zealand.
2: The persons referred to in subsections (3) and (4) must, within the prescribed time (which may be a time before or after the craft's departure from New Zealand), provide Customs with an outward cargo report in respect of cargo on the craft in accordance with those subsections (whether or not the person owns, or has any proprietary interest of any kind in, all or any part of the cargo).
3: Any person who is, or who is the agent of, the owner or operator of the craft must provide an outward cargo report in respect of all the cargo on the craft.
4: Any cargo aggregator who, in the course of that cargo aggregator’s business, has arranged with the owner or operator of the craft for the transportation of cargo on the craft under a shared space, or other negotiated volume of cargo, arrangement must provide an outward cargo report in respect of the cargo that is the subject of the arrangement.
5: An outward cargo report must—
a: be provided in the way prescribed by the chief executive’s rules; and
b: be accompanied by any supporting documents that the chief executive considers appropriate.
6: The chief executive may allow a person not to provide an outward cargo report in respect of all or any part of any cargo—
a: if 1 or more other persons have already provided an outward cargo report in respect of the cargo or the part of it; or
b: for any other reason that the chief executive considers appropriate. 1996 No 27 s 37A
46: Offences in relation to outward cargo report
1: A person referred to in section 45(3) or (4)
a: fails to comply with section 45(2) and (5)
b: provides Customs with an outward cargo report under section 45(2)
c: provides Customs with a supporting document under section 45(5)﻿(b)
2: A person who commits an offence under this section is liable on conviction,—
a: in the case of an individual, to a fine not exceeding $20,000:
b: in the case of a body corporate, to a fine not exceeding $100,000. 1996 No 27 s 194B Further powers in relation to arrival and departure information
47: Purposes for which powers under sections 48 and 49 may be exercised
The chief executive’s powers under sections 48 49
a: the carrying out of any function of the chief executive, Customs, or a Customs officer under this Act (other than subpart 6
b: the prevention, detection, investigation, prosecution, and punishment of offences that are, or that if committed in New Zealand would be,—
i: customs offences of any kind; or
ii: other offences punishable by imprisonment:
c: the processing of international passengers at the border by public authorities:
d: the protection of border security:
e: the protection of the health and safety of members of the public. 1996 No 27 ss 38B(1) 282A(1), (2)
48: Chief executive may require commercial transportation operator to provide craft information
1: The chief executive may, by notice in writing, require a commercial transportation operator to comply with this section on and after the specified date.
2: The commercial transportation operator must provide Customs with all specified information—
a: that relates to any craft referred to in subsection (3); and
b: that the operator holds (whether in New Zealand or elsewhere) or has access to.
3: The craft are craft that—
a: have arrived in, or departed from, New Zealand on or after the specified date; or
b: are arriving in, or departing from, New Zealand on or after the specified date; or
c: are scheduled to arrive in, or depart from, New Zealand on or after the specified date.
4: The specified information in relation to any craft must be provided—
a: within the specified time or, if there is no specified time, as and when required by Customs; and
b: in the specified way.
5: In this section, specified
6: The information that may be specified for the purposes of subsection (2) includes (without limitation) the following:
a: what the craft is transporting:
b: the date and time of the craft’s arrival in, or departure from, New Zealand:
c: whether the craft’s arrival or departure has occurred, is occurring, or will occur:
d: if the craft is transporting goods,—
i: loading and discharge particulars:
ii: storage details of the goods:
iii: other records relating to the goods:
e: if the craft is transporting persons,—
i: the number of persons on the craft:
ii: the seating arrangements or on-board accommodation arrangements:
iii: baggage storage details. 1996 No 27 ss 38D 38F(1)
49: Chief executive may require commercial transportation operator to provide PNR information
1: The chief executive may, by notice in writing, require a commercial transportation operator to comply with this section on and after the specified date.
2: The commercial transportation operator must provide Customs with all specified information—
a: that is included in the passenger name record of any person referred to in subsection (3); and
b: that the operator holds (whether in New Zealand or elsewhere) or has access to.
3: The persons are persons who—
a: have arrived in, or departed from, New Zealand on or after the specified date; or
b: are arriving in, or departing from, New Zealand on or after the specified date; or
c: are intending to arrive in, or depart from, New Zealand on or after the specified date.
4: The specified information in relation to any person must be provided—
a: not earlier than 72 hours before the scheduled departure of the craft on which the person is travelling to or from New Zealand; and
b: not later than 24 hours after the scheduled departure of that craft; and
c: in the specified way.
5: In this section, specified
6: The chief executive must have regard to the standards and recommended practices for the conduct of the international civil aviation system established by the International Civil Aviation Organization under the Convention on International Civil Aviation when specifying—
a: the information required to be provided by the commercial transportation operator; and
b: the way in which that information is to be provided. 1996 No 27 ss 38E 38F(1)
50: Supplementary provision relating to requirement to provide craft or PNR information
1: The chief executive’s powers under sections 48 49
a: the form in which the information is to be provided:
b: any declaration that must be provided with the information.
2: The chief executive may, by notice in writing, in any circumstances specified in the notice, exempt a commercial transportation operator from complying with some or all of the operator’s obligations under section 48 49
3: However, an exemption under subsection (2) from providing information in the way specified in the chief executive’s notice under section 48(1) 49(1)
4: To avoid doubt, a commercial transportation operator is not required to provide information under section 48 49 1996 No 27 s 38F(2), (3)
51: Disposal of craft or PNR information
Customs must not keep information provided under section 48 49
a: all identifying particulars are deleted from the information; or
b: the retention of the information is required for the purpose of—
i: investigating and prosecuting an offence under this Act or any other enactment; or
ii: protecting border security. 1996 No 27 s 38O
52: Offence in relation to failure to provide Customs with PNR information
1: A commercial transportation operator commits an offence if the operator fails, without reasonable excuse, to provide Customs with—
a: any specified information required under section 48(2) section 48(4)
b: any specified information required under section 49(2) section 49(4)
2: A person who commits an offence under this section is liable on conviction,—
a: in the case of an individual, to a fine not exceeding $20,000:
b: in the case of a body corporate, to a fine not exceeding $100,000. 1996 No 27 s 205A
53: Other provision about arrival and departure information
Customs may, for the purposes of passenger and crew processing, monitoring the movement of craft and persons, and border security, collect any of the following information about craft and persons arriving in, or departing from, New Zealand:
a: details of craft movements, including the craft name and registration number or identifier, estimated date and time of arrival or departure, and place of origin and destination:
b: personal information, including the person’s name, date of birth, sex, biometric information, passport number, nationality, and travel movements. 1996 No 27 s 279 Power to collect other arrival information Heading inserted 21 June 2023 section 8 Customs and Excise (Arrival Information) Amendment Act 2023
53A: Power to collect information designated as arrival information
1: Customs may collect information from a person to verify their compliance with a requirement under another Act if—
a: the information is designated as arrival information by 1 or more provisions of that Act (the relevant provisions
b: the relevant provisions are listed in subsection (2); and
c: the person must comply with the requirement before or when they arrive in New Zealand.
2: There are no relevant provisions for the purpose of this section as enacted.
3: Section 28A see Section 53A inserted 21 June 2023 section 8 Customs and Excise (Arrival Information) Amendment Act 2023 Defences
54: Defences for offences under subpart
1: It is a defence to a prosecution for an offence under this subpart if the defendant proves—
a: that, in any case where it is alleged that anything required to be done was not done, the defendant took all reasonable steps to ensure that it was done; or
b: that, in any case where it is alleged that anything unlawful was done, the defendant took all reasonable steps to ensure that it was not done.
2: Subsection (1) does not apply to an offence under section 34 52
3: It is a defence to a prosecution for an offence under section 28B(1)﻿(b) 1996 No 27 s 195 Section 54(3) inserted 21 June 2023 section 6 Customs and Excise (Arrival Information) Amendment Act 2023
2: Customs places and Customs-controlled areas
Customs places
55: Designation of Customs places
1: The chief executive may, by notice in the Gazette
2: A designation under subsection (1) may be subject to any conditions or restrictions that the chief executive considers appropriate. 1996 No 27 s 9 Customs-controlled areas
56: Areas required to be licensed as Customs-controlled areas
1: An area may not be used for any of the following purposes unless it is licensed by the chief executive as a Customs-controlled area:
a: the manufacture of Part A goods:
b: the deposit, keeping, or securing of imported goods, or of Part A goods, without payment of duty, pending their export:
c: the temporary holding of imported goods for the purpose of examining those goods under section 227
d: the disembarkation, embarkation, or processing of persons arriving in, or departing from, New Zealand:
e: the processing of craft arriving in, or departing from, New Zealand:
f: the loading or unloading of goods onto or from craft arriving in, or departing from, New Zealand:
g: any other prescribed purpose.
2: Subsection (1) is subject to sections 62 67 1996 No 27 ss 10 68
57: Application for licence
1: An eligible person may apply to the chief executive for an area to be licensed as a Customs-controlled area.
2: An application must be made in the way prescribed by the chief executive’s rules. 1996 No 27 s 11(1)
58: Chief executive may request further information
The chief executive may, at any time, require an applicant to provide any further information the chief executive considers relevant for the purposes of the application. 1996 No 27 s 11(2)
59: Chief executive must determine application
1: The chief executive must determine an application by—
a: granting a licence for the area; or
b: refusing the application; or
c: giving a direction under section 62
2: The chief executive must not grant a licence for the area unless the chief executive is satisfied that the applicant is a fit and proper person to be granted a licence for the area.
3: Subsection (2) does not limit the chief executive’s discretion to decide on other grounds not to grant a licence.
4: The chief executive must notify an applicant in writing of any decision made by the chief executive under this section.
5: An applicant 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. 1996 No 27 s 12(1), (6), (7)
60: Fit and proper person test
1: In determining whether an applicant is a fit and proper person to be granted a licence for an area, the chief executive may consider any of the following:
a: any serious or repeated failure by the applicant to comply with this Act or the Biosecurity Act 1993
b: any conviction of the applicant for an offence under the Hazardous Substances and New Organisms Act 1996 Immigration Act 2009 Civil Aviation Act 1990 Wine Act 2003 Maritime Transport Act 1994
c: any current or previous bankruptcy of the applicant under the Insolvency Act 1967 Insolvency Act 2006
d: any conviction of the applicant, in New Zealand or in another country, for an offence involving dishonesty or drugs:
e: whether the applicant is or has been prohibited, under section 382 383 385 386A
f: any prescribed matters:
g: any other matters that the chief executive considers relevant.
2: In subsection (1)﻿(a) to (e), references to the applicant include references to any of the applicant's directors or senior managers.
61: Grant of licence
A licence for a Customs-controlled area—
a: must specify—
i: the applicant as the licensee; and
ii: the area for which it is granted; and
iii: the purpose or purposes referred to in section 56(1)
b: may be granted subject to the payment by the licensee of the prescribed annual licence fee (if any); and
c: may be granted subject to any other terms, conditions, or restrictions that the chief executive considers appropriate. 1996 No 27 s 12(2), (3)
62: Exemption from requirement to be licensed directed by chief executive
1: Subsection (2) applies if—
a: an eligible person applies for an area to be licensed as a Customs-controlled area; and
b: the chief executive considers that it is not in the public interest, or that it is impracticable or unnecessary, for the area to be licensed as a Customs-controlled area.
2: The chief executive may direct that the area—
a: need not be licensed as a Customs-controlled area; and
b: is exempt from the provisions of this Act specified in the direction.
3: A direction under subsection (2) may be given—
a: in respect of the whole or any specified part of the business carried on in the area; and
b: subject to any terms, conditions, or restrictions that the chief executive considers appropriate. 1996 No 27 s 12(4), (5)
63: Variation of terms, conditions, or restrictions
1: The chief executive may, by notice in writing to the licensee of a Customs-controlled area,—
a: vary or revoke a term, condition, or restriction imposed under section 61(c)
b: impose a new term, condition, or restriction under section 61(c)
2: A licensee 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. 1996 No 27 s 13
64: Revocation or suspension of licence
1: The chief executive may revoke or suspend a licence for a Customs-controlled area if—
a: the licensee has not paid the annual licence fee prescribed for the purposes of section 61(b)
b: there has been a failure to comply with a term, condition, or restriction imposed under section 61(c)
c: the area in respect of which the licence was granted is being used solely for purposes other than the purpose or purposes for which the area is licensed or is not being used for any purpose at all; or
d: the licensee is no longer an eligible person in relation to the area; or
e: the chief executive is not satisfied, in accordance with section 60
2: The chief executive must notify the licensee in writing if the chief executive intends to revoke or suspend a licence.
3: Subsection (2) does not apply if the chief executive considers that there is good reason not to give notice of the revocation or suspension.
4: If the chief executive revokes or suspends a licence, the chief executive must notify the licensee in writing of the revocation or suspension.
5: A person 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. 1996 No 27 s 14
65: Surrender of licence
A licence for a Customs-controlled area may be surrendered at any time by the licensee giving 1 month's notice in writing to the chief executive. 1996 No 27 s 15
66: Closing of Customs-controlled area
Duty is immediately due and payable on all goods within a Customs-controlled area that are or were subject to the control of Customs if—
a: the licence for that Customs-controlled area is revoked, suspended, or surrendered; and
b: the chief executive does not allow the goods to be—
i: removed to another Customs-controlled area; or
ii: exported. 1996 No 27 s 16
67: Exemptions in relation to Customs-controlled areas
1: Regulations may prescribe exemptions from section 56(1)
2: Subsection (1) does not apply in relation to the manufacture of tobacco.
3: Regulations exempting an area used for the manufacture of Part A goods from section 56(1)﻿(a) section 403(3)
a: conditions as to the nature of the goods being manufactured:
b: conditions as to the source of any product used in the manufacture of the goods:
c: conditions limiting the use that may be made of the goods (for example, permitting personal use only):
d: conditions limiting the age of any person involved in the manufacture or use of the goods:
e: conditions limiting the quantity of goods that may be manufactured by any measure or other form of description.
4: Section 56(1)﻿(a)
a: the manufacture of tobacco by an individual in the individual’s private dwelling if—
i: the individual is 18 years or over; and
ii: the individual manufactures the tobacco exclusively for his or her personal use and not for sale or other disposition to any other person; and
iii: the leaves or plants used in the manufacture of the tobacco are grown—
A: on the land on which the individual’s private dwelling is located; and
B: exclusively for the individual’s personal use and not for sale or other disposition to any other person; or
b: the manufacture by an individual of beer, wine, or spirits in his or her private dwelling if the individual manufactures the beer, wine, or spirits exclusively for the individual’s personal use and not for sale or other disposition to any other person; or
c: the manufacture of biofuel or a biofuel blend by an individual on the land where his or her private dwelling is located if the individual manufactures the biofuel or biofuel blend exclusively for the individual’s personal use and not for sale or other disposition to any other person.
5: The maximum amount of tobacco that an individual may manufacture under subsection (4)﻿(a) in any period of 12 months beginning with 1 July and ending with 30 June is 5 kilograms. 1996 No 27 ss 10 68(2) 68A 68B 68C 286(1)﻿(a)﻿(i), (1A)
68: Offences in relation to Customs-controlled areas
1: A person commits an offence if the person, without reasonable excuse, fails to comply with section 56(1)﻿(a)
2: A person who commits an offence under subsection (1), other than an offence involving goods that are tobacco, is liable on conviction,—
a: in the case of an individual, to a fine not exceeding the greater of the following:
i: $5,000:
ii: an amount equal to 3 times the value of the goods to which the offence relates:
b: in the case of a body corporate, to a fine not exceeding the greater of the following:
i: $25,000:
ii: an amount equal to 3 times the value of the goods to which the offence relates.
3: A person who commits an offence under subsection (1) involving goods that are tobacco is liable on conviction,—
a: in the case of an individual, to—
i: imprisonment for a term not exceeding 6 months; or
ii: a fine not exceeding $20,000; or
iii: both:
b: in the case of a body corporate, to a fine not exceeding $100,000.
4: A person commits an offence if the person, without reasonable excuse, fails to comply with section 56(1)﻿(b) to (g)
5: A person who commits an offence under subsection (4) is liable on conviction,—
a: in the case of an individual, to a fine not exceeding $5,000:
b: in the case of a body corporate, to a fine not exceeding $25,000. 1996 No 27 ss 189 200(1)﻿(e), (3), (4)
69: Offence in relation to failure to comply with term, condition, or restriction of licence
1: A person commits an offence if the person, without reasonable excuse, fails to comply with a term, condition, or restriction imposed under section 61(c)
2: A person who commits an offence under this section is liable on conviction,—
a: in the case of an individual, to a fine not exceeding $5,000:
b: in the case of a body corporate, to a fine not exceeding $25,000. 1996 No 27 s 190
70: Customs facilities in Customs-controlled areas, etc
1: The chief executive may, by notice in writing, require the licensee of a Customs-controlled area to do any of the following:
a: provide and maintain any operating areas, accommodation, facilities, buildings, equipment, or storage that the chief executive considers reasonably necessary and suitable for Customs to carry out any of its functions under this Act:
b: store goods subject to the control of Customs in any manner and location that the chief executive considers appropriate.
2: A licensee who is dissatisfied with a requirement imposed by the chief executive under subsection (1) may, within 20 working days after the date on which notice of the requirement is given, appeal to a Customs Appeal Authority against the requirement.
3: The licensee of a Customs-controlled area may, subject to subsection (4), levy Customs a reasonable charge for any operating areas, accommodation, facilities, buildings, equipment, or storage provided in accordance with subsection (1)﻿(a).
4: A licensee may not levy any charge on Customs for any operating area in a Customs-controlled area where that operating area is used for processing persons, craft, or postal articles arriving in, or departing from, New Zealand.
5: Subsection (4) applies despite anything to the contrary in the Airport Authorities Act 1966 1996 No 27 s 18
71: Offence in relation to Customs facilities in Customs-controlled areas, etc
1: The licensee of a Customs-controlled area commits an offence if the licensee, without reasonable excuse, fails to comply with a requirement imposed on the licensee by the chief executive under section 70(1)
2: A person who commits an offence under this section is liable on conviction,—
a: in the case of an individual, to a fine not exceeding $5,000:
b: in the case of a body corporate, to a fine not exceeding $25,000. 1996 No 27 s 200(1)﻿(a), (2)
72: Storage charges
Regulations may prescribe any of the following:
a: circumstances in which the licensee of a Customs-controlled area must not make charges for the reception or storage of imported goods in that area:
b: periods in respect of which the licensee of a Customs-controlled area must not make charges for the reception or storage of imported goods in that area. 1996 No 27 s 19
73: Liabilities not affected by ceasing to act as licensee
The obligations and liabilities under this Act for anything done or omitted to be done by the licensee of a Customs-controlled area while licensed are not affected by the fact—
a: that the licensee ceases to act as a licensee; or
b: that the licence is revoked, suspended, or surrendered. 1996 No 27 s 17
3: Entry and accounting for goods
Imported goods
74: Goods specified in inward report to be treated as imported
The following goods are treated as having been imported unless the contrary is proved:
a: all goods specified in the inward report for any craft under section 24(1)﻿(a)
b: all goods that are not required to be specified in the inward report for any craft under section 24(1)﻿(a) section 24(3) 1996 No 27 s 86(8)
75: Entry of imported goods
1: Goods that are imported, or are to be imported, must be entered by the importer—
a: in the way prescribed by the chief executive’s rules; and
b: within the prescribed time or any additional time that the chief executive allows.
2: Without limiting subsection (1)﻿(a), an entry that relates to goods that are dutiable due to the volume of alcohol present in the goods must specify, in the way prescribed by the chief executive’s rules, the volume of alcohol present in the goods.
3: If an entry relates to a craft that is imported under its own power, the craft must, for the purposes of the entry, be treated as having been imported as cargo and unloaded on its arrival.
4: A Customs officer may ask a person entering goods under this section any question about the goods, and the person must answer the question.
5: A person entering goods under this section must, on the request of a Customs officer,—
a: present the goods to the officer:
b: remove any covering from the goods:
c: unload or open any thing on, or in which, the goods are transported:
d: open and unpack any package that the officer wishes to examine.
6: A person entering goods under this section may, while the goods are subject to the control of Customs and subject to any conditions that a Customs officer considers appropriate,—
a: inspect the goods; or
b: draw samples from the goods.
7: If imported goods are not entered in accordance with this section, or claimed within the prescribed period,—
a: duty becomes due and payable on the goods; and
b: the goods may be sold or otherwise disposed of by the chief executive. 1996 No 27 ss 39 44
76: Entry of imported goods in multiple or split shipments
1: An importer may apply to the chief executive to allow goods to be—
a: imported in multiple or split shipments; and
b: entered by the importer under the same Tariff classification that they would have been entered under if they had been imported in 1 shipment.
2: The chief executive may allow the goods to be dealt with as referred to in subsection (1)﻿(a) and (b) if, after considering any prescribed criteria, he or she considers that the goods could not reasonably be imported in 1 shipment.
3: A decision under subsection (2) may be subject to any conditions that the chief executive considers reasonably necessary. 1996 No 27 s 39A
77: Imported goods to be dealt with according to entry
Imported goods, in respect of which entry has been made and passed, must be immediately dealt with in accordance with—
a: the entry; and
b: the provisions of this Act in respect of the goods so entered. 1996 No 27 s 41
78: Unloading goods
No person may unload goods that are subject to the control of Customs from a craft except—
a: in accordance with a permit or other authorisation granted by the chief executive (which may be subject to any conditions that the chief executive considers appropriate); or
b: where the safety of the craft, or the goods or persons on the craft, is threatened by—
i: collision, fire, the stress of weather, or similar circumstances; or
ii: any other prescribed circumstances. 1996 No 27 s 43
79: Offence in relation to unloading goods
1: A person commits an offence if the person, without reasonable excuse, fails to comply with section 78
2: A person who commits an offence under this section is liable on conviction to a fine not exceeding $5,000. 1996 No 27 s 199
80: Samples or illustrations
1: The importer of goods must provide (free of charge) any samples, illustrations, drawings, documents, or plans relating to the goods that may be required by a Customs officer for the purposes of this Act.
2: A Customs officer must not require more than the smallest sample possible for the required purpose. 1996 No 27 s 45 Part A goods
81: Entry of Part A goods
1: Part A goods that are manufactured in a manufacturing area must be entered on the goods being removed for home consumption.
2: The entry must be made—
a: in the way prescribed by the chief executive’s rules; and
b: within the prescribed time.
3: If excise duty is levied in respect of the goods by reference to the volume of alcohol present in the goods, without limiting subsection (2)﻿(a), the entry must specify the volume of alcohol in the way prescribed by the chief executive’s rules.
4: The goods must be entered—
a: by the licensee of the Customs-controlled area from which the goods are removed; or
b: in the prescribed circumstances, by the owner of the goods.
5: In subsection (4)﻿(a), the reference to the Customs-controlled area from which the goods are removed is, in relation to goods that are removed for home consumption under clause 3(3) or (4)
a: treated as being manufactured; or
b: used or destroyed, lost, or otherwise physically disposed of.
6: Part A goods, in respect of which entry has been made and passed, must be immediately dealt with in accordance with—
a: the entry; and
b: the provisions of this Act in respect of the goods so entered. 1996 No 27 s 70
82: Nil returns
1: This section applies only in prescribed circumstances.
2: The licensee of a Customs-controlled area must make a return to Customs in respect of any prescribed period if,—
a: during the prescribed period, specified goods are held in the Customs-controlled area; and
b: none of those goods are removed from the Customs-controlled area during the prescribed period or, if any are removed, their removal does not constitute being removed for home consumption.
3: The return must be made—
a: in the way prescribed by the chief executive’s rules; and
b: within the prescribed time.
4: In this section, specified goods
a: are manufactured in a manufacturing area; and
b: have not been removed for home consumption. Transportation within New Zealand
83: Transportation of imported goods
Except as otherwise allowed by the chief executive, no person may place any imported goods that are subject to the control of Customs in any craft, vehicle, or other conveyance for transportation within New Zealand until entry has been made in respect of the goods in accordance with section 75(1) 1996 No 27 s 46
84: Offences in relation to transportation of imported goods
1: A person commits an offence if the person, without reasonable excuse, fails to comply with section 83
2: A person who commits an offence under this section, other than an offence involving goods that are tobacco (whether manufactured or not), is liable on conviction,—
a: in the case of an individual, to a fine not exceeding $5,000:
b: in the case of a body corporate, to a fine not exceeding $25,000.
3: A person who commits an offence under this section involving goods that are tobacco (whether manufactured or not) is liable on conviction,—
a: in the case of an individual, to—
i: imprisonment for a term not exceeding 6 months; or
ii: a fine not exceeding $20,000; or
iii: both:
b: in the case of a body corporate, to a fine not exceeding $100,000. 1996 No 27 s 200(1)﻿(b), (2), (2A)
85: Removal of goods from Customs-controlled areas
1: Goods that are subject to the control of Customs must not be delivered or removed from a Customs-controlled area except—
a: with the permission of Customs after entry has been made in accordance with section 75 89
b: under a permit or other authorisation granted by the chief executive in respect of those goods, which may be subject to any conditions that the chief executive considers appropriate; or
c: by a Customs officer in the carrying out of his or her functions under this Act; or
d: as otherwise provided by subsection (2) or any other provision of this Act.
2: Part A goods that are manufactured in a manufacturing area may be removed from a Customs-controlled area if—
a: their removal constitutes being removed for home consumption; or
b: they are removed for export or to an export warehouse.
3: The chief executive may, while goods remain subject to the control of Customs, revoke any permission given in respect of the goods under subsection (1)﻿(a).
4: The chief executive may, by notice in writing, vary or revoke the conditions to which a permit or other authorisation granted under subsection (1)﻿(b) is subject.
5: A person who is dissatisfied with a decision of the chief executive under subsection (1)﻿(b) or (4) 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. 1996 No 27 s 47
86: Offences in relation to removal of goods from Customs-controlled areas
1: A person commits an offence if the person, without reasonable excuse, delivers or removes goods that are subject to the control of Customs from a Customs-controlled area in contravention of—
a: section 85
b: any condition of a permit or other authorisation granted under section 85(1)﻿(b)
2: A person who commits an offence under this section, other than an offence involving goods that are tobacco (whether manufactured or not), is liable on conviction,—
a: in the case of an individual, to a fine not exceeding $5,000:
b: in the case of a body corporate, to a fine not exceeding $25,000.
3: A person who commits an offence under this section involving goods that are tobacco (whether manufactured or not) is liable on conviction,—
a: in the case of an individual, to—
i: imprisonment for a term not exceeding 6 months; or
ii: a fine not exceeding $20,000; or
iii: both:
b: in the case of a body corporate, to a fine not exceeding $100,000. 1996 No 27 s 200(1)﻿(c), (2), (2A) Transhipments: international and domestic
87: Transhipment requests
1: This section applies to cargo that—
a: is imported on a craft; and
b: has not been entered for home consumption; and
c: has been, at all times since it was imported, subject to the control of Customs.
2: Any person may make a transhipment request to the chief executive to allow the cargo to be—
a: transhipped domestically to a place within New Zealand at which it is intended that the cargo will be entered for home consumption; or
b: transhipped internationally to a place outside New Zealand while remaining subject to the control of Customs at all times before the cargo’s departure from New Zealand.
3: A transhipment request must—
a: be made within the prescribed time; and
b: be made in the way prescribed by the chief executive’s rules; and
c: be accompanied by any supporting documents that the chief executive considers appropriate.
4: The chief executive must, as soon as is reasonably practicable after a transhipment request is made, grant or decline the transhipment request.
5: A transhipment request granted by the chief executive authorises the removal of the cargo from a Customs-controlled area for the transhipment purposes, and on the conditions (if any), specified by the chief executive when granting the request.
6: A transhipment request granted by the chief executive does not affect the application of any other enactment to the cargo (for example, the Biosecurity Act 1993
7: A person who is dissatisfied with a decision of the chief executive under subsection (4) 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. 1996 No 27 s 48A
88: Offences in relation to transhipment requests
1: A person who makes, or purports to make, a transhipment request under section 87
a: the person fails to make the request to the chief executive within the time prescribed for the purposes of section 87(3)﻿(a)
b: the request does not contain all the information relating to the cargo that is required to be contained in it by rules made for the purposes of section 87(3)﻿(b)
c: any information that is included in the request is erroneous in a material particular, misleading, or not genuine; or
d: any supporting document that accompanies the request under section 87(3)﻿(c)
2: Section 54 subpart 1
3: A person who commits an offence under this section is liable on conviction,—
a: in the case of an individual, to a fine not exceeding $20,000:
b: in the case of a body corporate, to a fine not exceeding $100,000. 1996 No 27 ss 194C 195 Exportation of goods
89: Entry of goods for export
1: Goods that are exported, or are to be exported, must be entered by the exporter—
a: in the way prescribed by the chief executive’s rules; and
b: within the prescribed time or any additional time that the chief executive allows.
2: If an entry relates to a craft that is exported under its own power, the craft is treated as exported when it departs from New Zealand.
3: A Customs officer may ask a person entering goods under this section any question about the goods, and the person must answer the question.
4: A person entering goods under this section must, on the request of a Customs officer,—
a: present the goods to the officer:
b: remove any covering from the goods:
c: unload or open any thing on, or in which, the goods are transported:
d: open and unpack any package that the officer wishes to examine.
5: Except as otherwise allowed by the chief executive, goods must not be loaded for export until entry has been made in accordance with subsection (1) and passed.
6: The chief executive may revoke permission to export the goods in respect of which an entry has been passed if the chief executive has reasonable cause to suspect that the goods endanger, or threaten to endanger,—
a: border security; or
b: New Zealand's trade interests or international obligations; or
c: the life, health, or safety of a person or group of persons; or
d: the safety of the craft that will transport the goods, or of other goods to be transported on that craft. 1996 No 27 s 49(1), (2), (5), (6)
90: Goods entered for export to be exported immediately, etc
1: Goods that have been entered for export must be exported immediately—
a: by the person making the entry or the owner of the goods; and
b: in accordance with—
i: the entry; and
ii: the provisions of this Act relating to the exportation of goods.
2: If goods entered for export are not exported according to the entry, the person making the entry must immediately give Customs notice of the failure (including the reasons for it).
3: If notice has been given in accordance with subsection (2), the chief executive—
a: must cancel or amend the entry; and
b: may, where applicable, allow the goods to cease to be subject to the control of Customs. 1996 No 27 s 51(1), (2)
91: Goods sold in duty-free store
Despite section 90(1) 1996 No 27 s 51(3)
92: Goods for export not to be landed
1: Goods loaded for export may be landed only at a place outside New Zealand.
2: Despite subsection (1), a Customs officer may allow the unloading and reloading of goods for export. 1996 No 27 s 52
93: Time of exportation
1: For the purposes of this Act, the time at which goods are treated as exported is the time when the exporting craft departs from the last Customs place at which the craft calls before proceeding to a point outside New Zealand.
2: Subsection (1) is subject to sections 89(2) 176(2) 1996 No 27 ss 53 225(2)
94: Customs-approved export seal may not be interfered with
No person may interfere with a Customs-approved export seal that has been applied to a package of goods, except as provided in section 282(3)﻿(c) 1996 No 27 s 53A(4)
4: Prohibited imports and prohibited exports
95: Prohibition on importation and exportation of objectionable publications, other indecent or obscene articles, and goods for dishonest purpose
1: The importation of the following is prohibited:
a: objectionable publications:
b: all other indecent or obscene articles:
c: goods that are for a dishonest purpose.
2: The exportation of the following is prohibited:
a: objectionable publications:
b: goods that are for a dishonest purpose.
3: Subsection (4) applies to an objectionable publication if, apart from that subsection, the objectionable publication would not be goods.
4: The objectionable publication—
a: is goods for the purposes of this Act; but
b: is not goods for the purposes of section 12
5: Subsection (6) applies to any article referred to in subsection (1)﻿(b) if, apart from subsection (6), the article would not be goods.
6: The article—
a: is goods for the purposes of this Act as it applies in relation to imported goods or the importation of goods (including (without limitation) for the purposes of the definition of prohibited imports in section 5(1)
b: is not goods for the purposes of section 12 1996 No 27 ss 54(1)﻿(aa)–(ac), (1A) 56(1)﻿(a)–(ac), (1A)
95A: Prohibition on importation of tobacco and certain tobacco products
1: The importation of the following goods is prohibited:
a: tobacco leaf:
b: manufactured tobacco, excluding the goods specified in subsection (2):
c: tobacco refuse.
2: The prohibition in subsection (1) does not apply to the following goods:
a: cigars:
b: cigarillos:
c:
d: chewing tobacco:
e: snuff:
f: snus.
3: The prohibition in subsection (1) does not apply if—
a: the person importing the goods—
i: has a permit granted by the chief executive under Schedule 3A
ii: complies with any conditions of the permit; or
b: the goods are in the possession or under the control of a person specified in section 30(1)﻿(a)
c: the goods—
i: are not unloaded in New Zealand and are destined for a point outside New Zealand; or
ii: are to be, or are being, transhipped internationally, and are covered by a transhipment request made under section 87(2) Section 95A inserted 1 July 2020 section 6 Customs and Excise (Tobacco) Amendment Act 2020 Section 95A(2)﻿(c) repealed 25 May 2022 section 4 Customs and Excise (Tobacco Products) Amendment Act 2022
96: Prohibition on other imports or exports by Order in Council
1: The Governor-General may, by Order in Council, on the recommendation of the Minister, prohibit the importation or exportation of—
a: any specified goods; or
b: any specified class of goods.
2: A prohibition under this section may—
a: be general or be limited to—
i: the importation of goods—
A: from a specified place:
B: by or from a specified person or class of persons:
ii: the exportation of goods—
A: to a specified place:
B: by or to a specified person or class of persons:
b: be subject to conditions.
3: A conditional prohibition may allow the importation or exportation of goods under the terms of a licence, permit, or consent granted by—
a: the chief executive; or
b: any other person named in the order.
4: A licence, permit, or consent under subsection (3) may be granted before or after the importation or exportation of the goods.
5: The Minister must not make a recommendation for the purposes of subsection (1) unless he or she considers that the proposed prohibition is necessary in the public interest.
6: The Secretary must maintain an up-to-date list of all goods and classes of goods whose exportation is prohibited under this section because they have or may have a strategic use.
7: The Secretary must make the list maintained under subsection (6) available by—
a: notifying the chief executive of it; and
b: publishing it on an Internet site maintained by, or on behalf of, the Secretary.
8: To avoid doubt, any failure to publish a list under subsection (7) does not invalidate the prohibition of the exportation of any goods or classes of goods mentioned in the list.
9: An Order in Council that prohibits the exportation of goods extends and applies to the shipment of the goods for use as stores by a craft, except as otherwise specified in the order.
10: An order under this section—
a: is secondary legislation ( see Part 3
b: must be confirmed by an Act ( see subpart 3
11: In this section,— goods Secretary strategic use section 97(2)﻿(a) to (f)
12: Documents that are not otherwise goods and whose importation or exportation is prohibited under this section—
a: are goods for the purposes of the rest of this Act (apart from section 97
i: imported goods or the importation of goods (including (without limitation) for the purposes of the definition of prohibited imports in section 5(1)
ii: exported goods or the exportation of goods (including (without limitation) for the purposes of the definition of prohibited exports in section 5(1)
b: are not goods for the purposes of section 12 1996 No 27 ss 54(2)–(4) 54A 56(2)﻿(a), (b), (2A), (2G)–(4), (8) 56A 2024-01-01 Customs Export Prohibition (Green-lipped Mussel Spat) Order 2022 This order is a confirmable instrument and will be revoked at the close of 31 December 2023, unless confirmed by an Act of Parliament. The following table is small in size and has 3 columns that are grouped under the heading Legislation Act 2019 requirements for secondary legislation made under this section. Legislation Act 2019 requirements for secondary legislation made under this section Publication PCO must publish it on the legislation website and notify it in the Gazette LA19 s 69(1)﻿(c) Presentation The Minister must present it to the House of Representatives LA19 s 114 cl 32(1)﻿(a) Disallowance It may be disallowed by the House of Representatives LA19 ss 115 116 This note is not part of the Act. Section 96(10) replaced 28 October 2021 section 3 Secondary Legislation Act 2021
97: Prohibition on exports by
1: The Secretary may, by notice
2: A notice under subsection (1) must describe goods by reference only to uses that relate (directly or indirectly) to 1 or more of the following purposes:
a: the development, production, or deployment of nuclear explosive devices and their means of delivery:
b: the development, production, or deployment of biological weapons and their means of delivery:
c: the development, production, or deployment of chemical weapons and their means of delivery:
d: military use or applications:
e: 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:
f: terrorist acts.
3: A prohibition in a notice under subsection (1) may—
a: be general or be limited to the exportation of goods—
i: to a specified place:
ii: by or to a specified person or class of persons:
b: be subject to conditions.
4: A conditional prohibition may allow the exportation of goods under the terms of a licence, permit, or consent granted by—
a: the chief executive; or
b: any other person named in the notice.
5: A licence, permit, or consent under subsection (4) may be granted before or after the exportation of the goods.
6: A prohibition in a notice under subsection (1) applies to any goods only if the Secretary has determined that the goods are covered by the prohibition.
7: If the Secretary makes a determination under subsection (6) in respect of any goods, the Secretary must notify the chief executive and each relevant exporter as soon as practicable.
8: If a person (the exporter
a: the exporter must inform the Secretary; and
b: the Secretary must, as soon as practicable,—
i: decide whether to make a determination under subsection (6) in respect of the goods; and
ii: either—
A: make a determination and notify the chief executive and the exporter in accordance with subsection (7); or
B: notify the exporter that the Secretary is not going to make a determination; and
c: the exportation of the goods is prohibited until the exporter receives the Secretary’s notification under paragraph (b)﻿(ii).
9: A notice under subsection (1) is secondary legislation ( see Part 3
10: In this section,— biological weapon section 2 chemical weapons Schedule goods military nuclear explosive device section 2 Secretary terrorist act section 5
11: Documents that are not otherwise goods and whose exportation is prohibited under this section—
a: are goods for the purposes of the rest of this Act as it applies in relation to exported goods or the exportation of goods (including (without limitation) for the purposes of the definition of prohibited exports in section 5(1)
b: are not goods for the purposes of section 12 1996 No 27 s 56(1)﻿(c), (2)﻿(c), (2A)–(2F), (3), (4) The following table is small in size and has 3 columns that are grouped under the heading Legislation Act 2019 requirements for secondary legislation made under this section. Legislation Act 2019 requirements for secondary legislation made under this section Publication The maker must publish it in the Gazette LA19 ss 73 74(1)﻿(a) cl 14 Presentation The Minister must present it to the House of Representatives LA19 s 114 cl 32(1)﻿(a) Disallowance It may be disallowed by the House of Representatives LA19 ss 115 116 This note is not part of the Act. Section 97 heading amended 28 October 2021 section 3 Secondary Legislation Act 2021 Section 97(1) amended 28 October 2021 section 3 Secondary Legislation Act 2021 Section 97(9) replaced 28 October 2021 section 3 Secondary Legislation Act 2021
98: Production of licence, permit, or consent for goods
1: This section applies to—
a: prohibited goods that may be imported or exported under a licence, permit, or consent; and
b: goods whose importation or exportation is prohibited under any other enactment, except under a licence, permit, or consent.
2: The chief executive may do any of the following until satisfied that the importation or exportation of the goods is permitted under a licence, permit, or consent:
a: refuse to pass an entry for the goods:
b: not allow the goods to be exported:
c: not allow the goods to be removed from a Customs-controlled area. 1996 No 27 s 58
99: Duty applies even if importation prohibited
Goods are not exempt from duty just because their importation is prohibited under an enactment. 1996 No 27 s 54(7)
5: Import duties
Debt owed to the Crown
100: Duty on imported goods is debt owed to the Crown
1: The duty on all imported goods is a debt—
a: due to the Crown immediately on importation of the goods; and
b: owed by the importer or importers of the goods; and
c: recoverable by the chief executive (on behalf of the Crown) in any court of competent jurisdiction.
2: To avoid doubt, the right to recover duty as a debt due to the Crown is not affected by the fact that—
a: the goods have ceased to be subject to the control of Customs; or
b: a bond or any other security has been given for the payment of duty; or
c: no proper assessment of duty has been made under this Act; or
d: a deficient assessment of duty has been made under this Act; or
e: a provisional Customs value has been included in the entry for the goods under section 102
3: If there is more than 1 importer, the debt is owed by all of them jointly and severally. 1996 No 27 s 86(1), (2), (4), (5) Valuation of goods
101: Importer must specify Customs value on entry
1: Every entry for imported goods must include the Customs value of the goods determined in accordance with Schedule 4
2: Subsection (1) is subject to section 102 1996 No 27 s 60(1)
102: Provisional Customs value
1: An importer may include a provisional Customs value in an entry for imported goods—
a: if—
i: the importer is a party to a transfer pricing arrangement that involves the supply and acquisition of the imported goods; and
ii: a binding ruling applies to the importer in relation to the transfer pricing arrangement; and
iii: because of the transfer pricing arrangement, it is not reasonably practicable to finalise the Customs value of the imported goods at the time the entry is being made; or
b: if the Customs value of the imported goods would be determined under Part 1 clause 7(b)﻿(iv) or (v) clause 2(1)
c: under an approval given by the chief executive under subsection (4).
2: A provisional Customs value must be a reasonable estimate of the Customs value of the goods based on the information that is available to the importer at the time the entry is being made.
3: Until the final Customs value is provided ( see sections 112 117(4)
4: The chief executive may, for the purposes of subsection (1)﻿(c), give approvals for the inclusion of provisional Customs values in entries.
5: An approval may be given—
a: to a particular importer in relation to particular goods or a class of goods; or
b: so as to apply generally to a class of importer or a class of goods (or both).
6: An approval may be given subject to any terms, conditions, and restrictions that the chief executive considers appropriate.
7: The chief executive may—
a: vary any terms, conditions, or restrictions that an approval is subject to; or
b: withdraw an approval.
8: Before giving an approval of the type referred to in subsection (5)﻿(a) that relates wholly or partly to the application of a transfer pricing arrangement, the chief executive must consult the Commissioner of Inland Revenue in relation to the appropriateness of the transfer pricing arrangement.
9: An approval of the type referred to in subsection (5)﻿(b) must be published on an Internet site that—
a: is maintained by, or on behalf of, the chief executive; and
b: is publicly available free of charge.
10: Subsection (11) applies if the chief executive has reasonable grounds to believe that a person has failed to comply with subsection (2) or section 112
11: The chief executive may, by notice to the person, suspend the person’s right to include provisional Customs values in entries.
12: The suspension may be for—
a: a definite period; or
b: an indefinite period, which may be brought to an end by the chief executive on an application by the person.
13: A person who is dissatisfied with any of the following decisions 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:
a: a refusal to give an approval of a type referred to in subsection (5)﻿(a):
b: a decision under subsection (6) or (7) in relation to an approval of a type referred to in subsection (5)﻿(a):
c: a decision under subsections (10) to (12).
14: In this section,— binding ruling
a: has the meaning given to that term in section 3(1)
b: includes a mutual agreement procedure under a double tax agreement that is in force under section BH 1 transfer pricing arrangement section GC 6(2)
103: Chief executive may revise Customs value
1: If the chief executive is satisfied that the Customs value of imported goods in an entry is incorrect,—
a: the chief executive may revise the Customs value; and
b: the revised value must be treated as the Customs value for the purposes of this Act; and
c: Customs must notify the importer of the revised value and the basis for the calculation (including, if applicable, the relevant provisions of Schedule 4
2: Subsection (1) applies regardless of whether—
a: goods are still subject to the control of Customs; and
b: any duty has been paid.
3: An importer who is dissatisfied with a decision of the chief executive under subsection (1)﻿(a) may, within 20 working days after the date on which notice is given under subsection (1)﻿(c), appeal to a Customs Appeal Authority against that decision.
4: Without limiting section 102(3) section 102(2) 1996 No 27 s 61
104: Crown's right of compulsory acquisition
1: For the purpose of protecting the public revenue against undervaluation of goods subject to ad valorem
2: The right under subsection (1) may be exercised by the chief executive.
3: The goods are acquired when the chief executive signs a warrant for their acquisition in the prescribed form.
4: The goods become the property of the Crown immediately the warrant is signed.
5: Customs must notify the importer in writing, as soon as is reasonably practicable, if the chief executive has signed a warrant under this section.
6: If goods are acquired by the Crown under this section and no appeal is made under subsection (10),—
a: the chief executive must sell the goods; and
b: the proceeds of sale must be accounted for as Customs revenue.
7: Customs must pay the importer of the goods for the goods within 10 working days of their acquisition.
8: The price payable by the Crown for the goods is the sum of the following:
a: the Customs value of the goods included in the entry for the goods:
b: any charges for freight, insurance, and other matters incidental to the importation of the goods that the chief executive considers reasonable:
c: any duties already paid on the goods.
9: Nothing in this section affects—
a: any other powers of Customs in respect of the goods; or
b: any liability of the importer or any other person in respect of an offence committed in respect of the goods.
10: An importer 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. 1996 No 27 s 63 Origin and preferential Tariff provisions
105: Entry of goods at preferential rates of duty
1: This section applies if a person claims, under this Act or any other enactment or authority, a rate of duty for goods that is lower than the rate set out in the Normal Tariff in respect of those goods.
2: The chief executive may require the claim to be verified—
a: at the time of entry of the goods; or
b: at any subsequent time (including any time after the goods have ceased to be subject to the control of Customs).
3: If the chief executive requires a claim to be verified at the time of entry of the goods and the claim is not verified to the chief executive’s satisfaction, the goods may not be entered at the lower rate of duty. 1996 No 27 s 66
106: Unsubstantiated preference claims
1: If the chief executive is satisfied that the country of production or manufacture of goods cannot be properly ascertained, the goods are treated (for the purposes of this Act or any other enactment or authority) as the produce or manufacture of a country that is subject to the rates of duty set out in the Normal Tariff.
2: Customs must advise an importer by notice in writing of any decision of the chief executive under this section.
3: An importer 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.
4: This section applies whether or not the goods are subject to the control of Customs. 1996 No 27 s 67
6: Excise duty and excise-equivalent duty credits
107: Duty credits in respect of used goods
1: This section applies if—
a: goods (the used goods manufactured goods
b: the manufactured goods are removed for home consumption; and
c: the licensee is liable to pay excise duty levied in respect of the manufactured goods.
2: The licensee may claim a credit when entering the manufactured goods under section 81(1)
3: The credit that may be claimed is any excise duty or excise-equivalent duty that has been paid in respect of the used goods.
4: If the credit exceeds the excise duty referred to in subsection (1)﻿(c), the excess may, at the discretion of the chief executive, be—
a: applied against any other excise duty that the licensee is liable to pay; or
b: paid to the licensee. 1996 No 27 s 85(1), (3)﻿(a), (4)
108: Duty credits in respect of repurchased goods
1: This section applies if—
a: Part A goods that are manufactured in a manufacturing area (the manufactured goods
b: the licensee repurchases the manufactured goods at the same price at which they were sold.
2: In the prescribed circumstances, the licensee may claim a credit when making an entry under section 81(1)
3: The credit that may be claimed is any excise duty levied in respect of the manufactured goods that has been paid by the licensee.
4: If the credit exceeds the excise duty that the licensee is liable to pay under the entry, the excess may, at the discretion of the chief executive, be—
a: applied against any other excise duty that the licensee is liable to pay; or
b: paid to the licensee. 1996 No 27 s 85(2), (3)﻿(b), (4)
7: Assessment, payment, and recovery of duty
General responsibilities of chief executive, etc
109: Responsibility to protect integrity of system for assessing and collecting duty
1: The chief executive, Customs, and every Customs officer must, in carrying out their functions under this Act or any other enactment, at all times use their best endeavours to protect the integrity of the system for assessing and collecting duty.
2: Without limiting its meaning, the integrity of the system for assessing and collecting duty
a: duty payers’ perceptions of that integrity; and
b: duty payers’ rights to have their liabilities for duty determined fairly, impartially, and according to law; and
c: duty payers’ rights to have their individual affairs kept confidential and treated with no greater or lesser favour than the affairs of other duty payers; and
d: duty payers’ responsibilities to comply with the law; and
e: the responsibilities of those administering the law to maintain the confidentiality of the affairs of duty payers; and
f: the responsibilities of those administering the law to do so fairly, impartially, and according to law.
110: Chief executive’s general obligation in relation to collection of duty
1: The chief executive must secure the collection, over time, of the highest net revenue from duty that is practicable within the law, having regard to—
a: the resources available to the chief executive; and
b: the importance of promoting compliance, especially voluntary compliance, by all duty payers with this Act and any other enactment relating to any duty; and
c: the compliance costs incurred by duty payers; and
d: the objectives of imposing any duty; and
e: Customs’ other responsibilities and the resources needed to fulfil those other responsibilities.
2: Subsection (1) applies despite any other provision of this Act or any other enactment. Assessment of duty by importer or licensee or owner
111: Entry is assessment of duty by importer or licensee or owner
An entry for goods made under this Act is an assessment by the importer or licensee or owner (as the case may be) of the duty payable in respect of those goods. 1996 No 27 s 88(1)
112: Importer to amend assessment that includes provisional Customs value
1: This section applies if an importer includes a provisional Customs value in an entry for imported goods under section 102(1)
2: The importer must amend the assessment for the goods to include the final Customs value—
a: within the prescribed time; and
b: in the way prescribed by the chief executive’s rules. Assessment of duty by chief executive
113: Chief executive may assess duty where no entry made
1: If the chief executive has reasonable cause to suspect that duty is owed on goods by a person who has not made an entry for the goods, the chief executive may assess the duty at the amount he or she considers appropriate.
2: Customs must, by notice in writing, advise the person of the assessment.
3: If the person is dissatisfied with a decision of the chief executive under this section, the person may, within 20 working days after the date on which notice of the decision is given, do 1 (but not both) of the following:
a: apply for an administrative review of the decision:
b: appeal to a Customs Appeal Authority against the decision.
4: For the purposes of subsection (1), it does not matter if—
a: the person was not required to make an entry for the goods; or
b: no entry was required to be made for the goods by any person. 1996 No 27 s 88(2)–(4)
114: Assessment of excise duty and excise-equivalent duty where approval not complied with
1: This section applies if the chief executive—
a: has, in respect of any goods, granted an approval under—
i: item 99.35.10L, 99.35.30E, 99.44.10K, 99.44.30D, or 99.55.00D in Part A of the Excise and Excise-equivalent Duties Table; or
ii: item 22.07 or 22.08 in Part B of the Excise and Excise-equivalent Duties Table; and
b: has reasonable cause to suspect that—
i: any conditions of the approval have not been complied with; and
ii: the non-compliance was intentional or negligent.
2: The chief executive may make an assessment of excise duty or excise-equivalent duty (as the case may be) in respect of the goods.
3: If an assessment is made, the rate of duty to be applied is the rate that would be applicable if the chief executive had not granted the approval.
4: The duty is payable by the person to whom the approval was granted.
5: Customs must, by notice in writing, advise that person of the assessment.
6: If that person is dissatisfied with a decision of the chief executive under this section, that person may, within 20 working days after the date on which notice of the decision is given, do 1 (but not both) of the following:
a: apply for an administrative review of the decision:
b: appeal to a Customs Appeal Authority against the decision. 1996 No 27 s 83(1)–(4), (6), (7)
115: Assessment of excise duty on beer or wine otherwise exempt
1: If the chief executive has reasonable cause to suspect that any quantity of beer or wine that has been entered as exempt from excise duty under clause 6
2: The duty is payable by the following persons:
a: the licensee of the manufacturing area in which the beer or wine was manufactured:
b: the individual who manufactured the beer or wine.
3: The liability of those persons is joint and several.
4: Customs must, by notice in writing, advise those persons of the assessment.
5: If any of those persons is dissatisfied with a decision of the chief executive under this section, the person may, within 20 working days after the date on which notice of the decision is given, do 1 (but not both) of the following:
a: apply for an administrative review of the decision:
b: appeal to a Customs Appeal Authority against the decision. 1996 No 27 s 84(1)–(3)
116: Assessment of excise-equivalent duty on goods imported for further manufacture
1: This section applies if—
a: excise-equivalent duty is not levied on any imported goods on the basis that the goods are imported for further manufacture; and
b: the chief executive has reasonable cause to suspect that the goods have been dealt with otherwise than on that basis.
2: The chief executive may make an assessment of excise-equivalent duty on the goods as if they had been imported otherwise than on that basis.
3: The duty is payable by the importer.
4: If there is more than 1 importer, their liability is joint and several.
5: Customs must, by notice in writing, advise the importer of the assessment.
6: If the importer is dissatisfied with a decision of the chief executive under this section, the importer may, within 20 working days after the date on which notice of the decision is given, do 1 (but not both) of the following:
a: apply for an administrative review of the decision:
b: appeal to a Customs Appeal Authority against the decision.
117: Amendment of assessments
1: Subject to section 118
a: the goods to which the duty relates are no longer subject to the control of Customs; or
b: the duty originally assessed has been paid.
2: Customs must, by notice in writing, advise the person who is liable for the duty if the amendment has the effect of—
a: imposing a fresh liability; or
b: altering an existing liability.
3: If that person is dissatisfied with a decision of the chief executive under this section, that person may, within 20 working days after the date on which notice of the decision is given, do 1 (but not both) of the following:
a: apply for an administrative review of the decision:
b: appeal to a Customs Appeal Authority against the decision.
4: Without limiting subsection (1), the chief executive’s power under that subsection may be exercised—
a: to amend a provisional Customs value included in an assessment that does not comply with section 102(2)
b: to include the final Customs value in an assessment if the importer fails to do so within the time prescribed for the purposes of section 112(2)﻿(a)
c: to amend the final Customs value included in an assessment by an importer under section 112 1996 No 27 s 89
118: Limitation of time for amendment of assessments
1: If an assessment of duty has been made under this Act, the chief executive may not amend the assessment so as to increase the amount of the assessment any later than 4 years after the date on which the original assessment was made.
2: Despite subsection (1), in a case where, in the opinion of the chief executive, an entry for the goods was fraudulent or wilfully misleading, the chief executive may amend the assessment at any time so as to increase the amount of the assessment.
3: In subsection (2), entry section 284 1996 No 27 s 94
119: Assessment to be taken to be correct
1: Every assessment made by the chief executive under this Act, including an assessment made by way of amendment, must be taken to be correct.
2: Duty is payable on the goods accordingly unless, on an administrative review or an appeal,—
a: a different amount is determined to be the duty payable on the goods; or
b: it is determined that no duty is payable. 1996 No 27 s 91(1) Particular rules relating to assessment of duty
120: Duty to be proportionate
When duties are imposed according to a specified quantity, weight, size, or value, the duties must be charged proportionately on a greater or smaller quantity, weight, size, or value. 1996 No 27 s 107(1)
121: Duty on alcoholic beverages
1: The chief executive’s rules must prescribe, for the purposes of this Act, the means of ascertaining the volume of alcohol present in an alcoholic beverage.
2: If duty is to be calculated relative to the alcohol content of a beverage and the volume of alcohol increases or diminishes by a natural process while the beverage is subject to the control of Customs, duty is payable in accordance with the volume of alcohol as so increased or diminished. 1996 No 27 s 107(2) Times for payment of duty
122: Time for payment of duty on imported goods: general rule
Except as otherwise provided in this Act, the duty on imported goods must be paid to Customs when—
a: the goods have been entered in accordance with section 75
b: the goods have been entered in accordance with section 75
c: the goods have been wrongfully landed, or otherwise wrongfully dealt with, without having been entered in accordance with section 75
d: an offence under this Act has been committed in respect of the goods. 1996 No 27 ss 75(3) 86(3)
123: Persons may be authorised to defer payment of duty on imported goods
1: The chief executive may,—
a: subject to any terms and conditions that he or she considers appropriate, authorise a person or a class of persons to defer the payment of duty on imported goods to a time after the time given by section 122
b: for that purpose, determine a duty accounting period.
2: The chief executive may—
a: suspend or withdraw an authorisation given under subsection (1)﻿(a); or
b: vary any term or condition under which the authorisation is given; or
c: vary any duty accounting period determined under subsection (1)﻿(b).
3: The chief executive must, by notice in writing, advise the persons affected of a decision of the chief executive under this section.
4: A person 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. 1996 No 27 s 86(6), (7), (9)
124: Other times for payment of duty
1: See clause 5
2: Duty that results from an amendment of an assessment under section 112
3: Duty that results from an assessment under section 113
4: Excise duty or excise-equivalent duty that is assessed under any of sections 114 to 116
5: Duty that results from an amendment of an assessment under section 117
6: Duty that is demanded under section 138(3) 139(4)
7: If the chief executive has reasonable cause to believe that a person will be unable to pay any duty within the time given by subsection (2), (3), (5), or (6),—
a: the chief executive may, by notice in writing, require the person to pay the duty within an earlier time specified in the notice; and
b: the person must pay the duty within that earlier time.
8: If a person who is liable for duty is dissatisfied with a decision of the chief executive under subsection (7), the person 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. 1996 No 27 ss 83(5) 84(4) 90(1)–(1C)
125: Importer, etc, leaving New Zealand
1: If the chief executive has reasonable cause to believe that a person is about to leave New Zealand before the time by which duty owing by the person must be paid under this Act,—
a: the chief executive may, by notice in writing, require the person to pay the duty within an earlier time specified in the notice; and
b: the person must pay the duty within that earlier time.
2: If the person is dissatisfied with a decision of the chief executive under this section, the person 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.
3: Section 210 section 40 1996 No 27 s 110 Appeals, etc
126: Chief executive may allow release of goods where appeal, etc, lodged
Despite anything to the contrary in this Act, if an appeal or an administrative review has been lodged under this subpart, subpart 5 subpart 3 1996 No 27 s 91(2)
127: Obligation to pay duty not suspended by appeal, etc
1: The obligation to pay duty under this Act is not suspended by any appeal, administrative review, or legal proceedings.
2: The right to recover and receive duty under this Act is not suspended by any appeal, administrative review, or legal proceedings.
3: If an appellant or any other person is successful in any appeal, administrative review, or legal proceedings,—
a: the amount (if any) of the duty, or any security, received by the chief executive in excess of the amount that was properly payable must immediately be refunded to the appellant or other person by the chief executive; or
b: as the case may be, the appellant or other person must be released from the conditions of the security imposed under section 240
4: The chief executive’s obligation under subsection (3) 1996 No 27 s 92
128: Chief executive to pay interest on duty refunded on appeal, etc
1: If duty is required to be refunded in accordance with section 127(3) interest period
a: begins with the day on which the duty was paid; and
b: ends with the day on which the duty is refunded.
2: The amount of interest payable is calculated for each day of the interest period in accordance with the following formula: d × r ÷ 365 where— d is the duty to be refunded r is the prescribed rate of interest applying on that day.
3: The total amount of interest payable is the sum of the amounts calculated under subsection (2) for each day in the interest period.
4: If the chief executive is satisfied that a person has been paid more interest than was payable, the chief executive may recover the amount of the excess in accordance with section 150
5: The chief executive’s obligation under subsection (1) is suspended pending the outcome of any appeal lodged by the chief executive under this Act or any other enactment against a decision requiring the duty to be refunded. 1996 No 27 s 93 Charges on goods
129: Duty is charge on goods
1: The duty on any goods is a charge on those goods until the duty is fully paid.
2: If duty charged on any goods is not paid at, or within, the time for payment given under this Act, the chief executive may (whether or not the property in the goods has passed to a third party)—
a: take possession of the goods; and
b: sell them or any part of them in satisfaction or part satisfaction of the charge.
3: Subsection (2) does not apply as against a purchaser of the goods for valuable consideration and without knowledge that the duty was owing and unpaid.
4: In this section and section 130 purchaser
a: a person (other than a person liable to pay the duty) who acquired the goods from a person liable to pay the duty; or
b: a subsequent purchaser of the goods. 1996 No 27 s 97(1)–(4)
130: Possession of goods if person claims to be purchaser for value without knowledge
1: This section applies if—
a: a person notifies the chief executive that the person is a purchaser to whom section 129(3)
b: there is a dispute between that person and the chief executive as to whether section 129(3)
2: If the chief executive has taken possession of the goods under section 129(2)﻿(a)
3: If the chief executive has not yet taken possession of the goods under section 129(2)﻿(a)
a: if the goods are in the possession, or under the control, of the importer, take possession of the goods and retain possession of them pending the resolution of the dispute:
b: if the goods are in the possession, or under the control, of the purchaser, direct the purchaser, by notice in writing, to retain the possession or control of the goods pending the resolution of the dispute.
4: The chief executive or the purchaser may apply to the court for a declaration as to whether the goods were acquired by the purchaser for valuable consideration and without knowledge that the duty was owing and unpaid.
5: In any proceeding under subsection (4), if the purchaser and a person liable to pay the duty are related ( see section 131
6: If any goods that the chief executive has taken possession of, or has directed the purchaser to retain possession or control of under this section, consist wholly or partly of a living creature or any thing that, in the opinion of the chief executive, is perishable or that may otherwise lose its value if it is not sold as soon as possible,—
a: the chief executive, or the purchaser with the prior consent of the chief executive, may sell the goods; and
b: the net proceeds of the sale are substituted for the thing sold. 1996 No 27 s 97(5)–(9)
131: Related persons for purposes of section 130(5)
1: For the purposes of section 130(5) related
a: they are connected in accordance with subsection (2); or
b: one is a trustee for the other; or
c: one is a company and the other—
i: is a director or an officer of the company; or
ii: is connected to a director or an officer of the company in accordance with subsection (2); or
iii: is directly or indirectly able to exercise control over the affairs of the company; or
d: they are both companies and—
i: one is a holding company or a subsidiary of the other within the meaning of section 5
ii: one owns or controls shares that in aggregate carry the right to exercise, or control the exercise of, 20% or more of the voting power at meetings of the other; or
iii: they have the same holding company within the meaning of section 5
2: For the purposes of subsection (1)﻿(a) and (c)﻿(ii), 2 persons are connected
a: they are connected by blood relationship within the fourth degree of relationship (through a common ancestor); or
b: one is married to, or in a civil union or a de facto relationship with,—
i: the other; or
ii: a person who is connected by blood relationship within the fourth degree of relationship (through a common ancestor) with the other; or
c: one has been adopted as the child of—
i: the other; or
ii: a person who is connected by blood relationship within the fourth degree of relationship (through a common ancestor) with the other. 1996 No 27 s 96
132: Offence in relation to direction of chief executive under section 130(3)﻿(b)
1: A person to whom a direction is given under section 130(3)﻿(b)
2: A person who commits an offence under subsection (1) is liable on conviction,—
a: in the case of an individual, to a fine not exceeding $5,000:
b: in the case of a body corporate, to a fine not exceeding $25,000.
3: A person to whom a direction is given under section 130(3)﻿(b)
4: A person who commits an offence under subsection (3) is liable on conviction,—
a: in the case of an individual, to a fine not exceeding the greater of the following:
i: $15,000:
ii: an amount equal to 3 times the value of the goods to which the offence relates:
b: in the case of a body corporate, to a fine not exceeding the greater of the following:
i: $75,000:
ii: an amount equal to 3 times the value of the goods to which the offence relates. 1996 No 27 s 202 Recovery of duty in cases of bankruptcy, liquidation, or receivership
133: Rights and duties of chief executive in relation to unpaid duty
1: This section applies to the recovery of unpaid duty—
a: that is due in relation to goods from—
i: an individual who is bankrupt; or
ii: a company that is in liquidation; or
iii: a company if a receiver has been appointed in respect of the company’s property in circumstances to which section 30
iv: an unincorporated body of persons (including a partnership, a joint venture, or the trustees of a trust) that is put into liquidation; or
v: an unincorporated body of persons (including a partnership, a joint venture, or the trustees of a trust) if a receiver has been appointed by the High Court in respect of the body’s property; and
b: that is a charge on the goods in accordance with section 129
2: The chief executive must notify the Official Assignee, liquidator, or receiver (as the case may be) that the unpaid duty is a charge on the goods in accordance with section 129
3: A notice under subsection (2) must be given within 60 days after,—
a: in the case of an individual, the date of the notice in the Gazette
b: in the case of a company, the date of the notice in the Gazette
c: in the case of an unincorporated body (including a partnership, a joint venture, or the trustees of a trust), the date of the notice in the Gazette
4: If there is a dispute as to whether section 129(3)
5: If any duty to which this section applies is due and unpaid, the chief executive may—
a: realise the property subject to the charge; or
b: value the property subject to the charge and claim, in the bankruptcy, liquidation, or receivership in accordance with section 134
c: realise the property subject to the charge and claim, in the bankruptcy, liquidation, or receivership in accordance with section 134
d: surrender the charge to the Official Assignee, liquidator, or receiver for the general benefit of creditors and claim, in the bankruptcy, liquidation, or receivership in accordance with section 134
6: If the chief executive realises the property subject to the charge, any regulations made for the purposes of section 410
7: If the chief executive values the property subject to the charge and claims for the balance of unpaid duty (if any) in accordance with subsection (5)﻿(b), the valuation and claim must—
a: contain full particulars of the valuation, the claim, and the charge; and
b: identify any documents that substantiate the claim and the charge.
8: The Official Assignee, liquidator, or receiver may require production of any document referred to in subsection (7).
9: If a claim is made by the chief executive under subsection (7), the Official Assignee, liquidator, or receiver must—
a: accept the valuation and claim; or
b: subject to subsections (10) and (11), reject the valuation and claim in whole or in part.
10: If the Official Assignee, liquidator, or receiver rejects a valuation and claim under subsection (9)﻿(b), the chief executive may make a revised valuation and claim within 20 days of receiving notice of the rejection.
11: The Official Assignee, liquidator, or receiver may revoke or amend a decision under subsection (9)﻿(b) to reject a valuation and claim if he or she subsequently considers that a valuation and claim were wrongly rejected.
12: The Official Assignee, liquidator, or receiver may, at any time, unless the chief executive has realised the property, redeem the charge on payment of the assessed value where the Official Assignee, liquidator, or receiver—
a: has accepted a valuation and claim under subsection (9)﻿(a); or
b: has accepted a revised valuation and claim; or
c: has accepted a valuation and claim on revoking or amending a decision to reject a claim under subsection (11).
13: The Official Assignee, liquidator, or receiver may at any time, by notice in writing, require the chief executive, within 30 days after receipt of the notice,—
a: to elect which of the powers referred to in subsection (5) the chief executive wishes to exercise; and
b: if the chief executive elects to exercise the power referred to in subsection (5)﻿(b), (c), or (d), to exercise the power within that period.
14: The chief executive—
a: is treated as having surrendered the charge to the Official Assignee, liquidator, or receiver for the general benefit of creditors if—
i: the chief executive fails to give notice to the Official Assignee, liquidator, or receiver in accordance with subsection (2) within the time specified in subsection (3) or (4); or
ii: having been required to make an election in accordance with subsection (13), the chief executive fails to do so within the time specified in that subsection; but
b: may claim in the bankruptcy, liquidation, or receivership in accordance with section 134
15: If the chief executive has surrendered the charge under subsection (5)﻿(d) or is treated as having surrendered the charge under subsection (14), he or she may, with the leave of the court or the Official Assignee, liquidator, or receiver, at any time before the Official Assignee, liquidator, or receiver has realised the property charged,—
a: withdraw the surrender and rely on the charge; or
b: submit a new claim under this section.
16: Leave under subsection (15) may be subject to any terms and conditions that the court or the Official Assignee, liquidator, or receiver considers appropriate.
17: In any case to which this section applies, the provisions of section 305 sections 243 244 246 to 250 1996 No 27 ss 98 99
134: Ranking of duty
1: This section applies to—
a: the recovery of unpaid duty that does not constitute a charge on goods, if it is owed by—
i: an individual who is bankrupt; or
ii: a company that is in liquidation; or
iii: a company if a receiver has been appointed in respect of the company’s property in circumstances to which section 30
iv: an unincorporated body of persons (including a partnership, a joint venture, or the trustees of a trust) that is put into liquidation; or
v: an unincorporated body of persons (including a partnership, a joint venture, or the trustees of a trust) if a receiver has been appointed by the High Court in respect of the body’s property; and
b: the recovery of unpaid duty that the chief executive may claim in accordance with this section under section 133(5)﻿(b) to (d) or (14)﻿(b)
2: In the case of an individual who is bankrupt, the unpaid duty must be paid in accordance with the requirements of section 274(5)
3: In the case of a company that is in liquidation, the unpaid duty must be paid in accordance with the requirements of section 312
4: In the case of a company where a receiver has been appointed in respect of the company’s property in circumstances to which section 30
5: In the case of an unincorporated body (including a partnership, a joint venture, or the trustees of a trust) that is put into liquidation, the unpaid duty must be paid in accordance with the requirements of section 312 section 240B
6: In the case of an unincorporated body (including a partnership, a joint venture, or the trustees of a trust) where a receiver has been appointed by the High Court in respect of the body’s property, the unpaid duty must be paid in accordance with the directions of the court.
7: This section applies despite anything to the contrary in any other Act. 1996 No 27 ss 100 101(1)–(7) Release of goods subject to duty
135: Release of goods subject to duty
1: Except as otherwise provided in this Act, a person may not obtain the release of goods so that they are no longer subject to the control of Customs until the sum payable by way of duty on the goods is paid in full.
2: No action or other proceeding may be brought against the Crown, the chief executive, or any Customs officer in respect of the detention of any goods for which the full duty has not been paid.
3: The chief executive may, subject to any conditions (including conditions as to security) that he or she considers appropriate,—
a: allow the release of goods so that they are no longer subject to the control of Customs in circumstances approved by the chief executive:
b: allow the release of goods so that they are no longer subject to the control of Customs and accept payment of duty by instalment over a specified period if he or she considers that undue hardship would result from the payment of duty as required by this section.
4: Subsection (3)﻿(b) does not apply to duties imposed under the Trade (Anti-dumping and Countervailing Duties) Act 1988 Trade (Safeguard Measures) Act 2014
5: Nothing in section 129 130 133 134 1996 No 27 ss 101(8) 102
136: Goods temporarily imported
1: The chief executive may, if he or she is satisfied that goods have been temporarily imported, allow goods to be released, so that they are no longer subject to the control of Customs, without payment of duty and on receipt of security that is equal to the amount of the duty payable on the goods.
2: Subject to any prescribed conditions, the person who gave the security must be released from the conditions of the security, and any deposit of money must be returned, if, within 12 months from the date of importation of the goods or any longer period that the chief executive allows, the chief executive is satisfied that the goods have been—
a: exported; or
b: shipped for export; or
c: packed for export into a bulk cargo container in a Customs-controlled area and the container secured to the satisfaction of the chief executive; or
d: destroyed; or
e: dealt with in any manner that the chief executive may allow.
3: Duty is payable in respect of the goods if—
a: the goods are used for industrial or commercial purposes or any other purpose the chief executive considers applicable; and
b: their value for duty, as determined by the chief executive at the time that he or she is satisfied in accordance with subsection (2) that the goods have been dealt with in any of the ways described in subsection (2)﻿(a) to (e), is less than their value for duty, as ascertained in accordance with this Act, at the time of their importation.
4: The duty is payable on the difference between the 2 values referred to in subsection (3)﻿(b).
5: For the purposes of subsection (3)﻿(b), the chief executive must determine the value for duty of goods that have been dealt with by using—
a: the straight-line method of calculating an amount of depreciation loss described in section EE 12(2)﻿(b)
b: the depreciation rate for that method determined by the Commissioner of Inland Revenue under section 91AAF 91AAG General depreciation rates
c: for duty calculation purposes, the depreciation rate applicable on the date the goods are imported.
6: Any amount of duty that is payable under this section may be deducted from any deposit of money given as security under subsection (1).
7: If, at the expiry of the period referred to in subsection (2), the goods have not been dealt with in any of the ways described in subsection (2)﻿(a) to (e),—
a: any sum secured by way of deposit of money must be retained by the Crown; or
b: any sum secured must be paid to the Crown by the importer within 10 working days (or any longer period that the chief executive may allow) after the expiry of the period.
8: Subject to any conditions that the chief executive imposes, duty is not payable on goods temporarily imported in accordance with any treaty, agreement, or arrangement concluded by the Government of New Zealand.
9: This section does not apply to duties imposed under the Trade (Anti-dumping and Countervailing Duties) Act 1988 Trade (Safeguard Measures) Act 2014
10: This section does not apply to goods that are declared by regulations made under the Tariff Act 1988 1996 No 27 s 116
137: Goods temporarily imported for manufacturing, etc
1: The cases in which the chief executive may allow goods to be released under section 136(1)
a: have been temporarily imported for manufacturing, processing, or repair; and
b: will remain identifiable when they are exported.
2: Section 136(2)﻿(e) and (3) to (6) subsection (1) Liability for duty in certain cases
138: Liability for duty on goods wrongfully removed or missing
1: The licensee of a Customs-controlled area is liable for duty payable on goods that the chief executive is satisfied have been wrongfully removed, or are missing, from that Customs-controlled area as if the goods had been, as the case may be,—
a: imported by the licensee and entered under section 75
b: manufactured by the licensee and entered under section 81
2: Duty becomes due and payable on dutiable goods as if the goods were removed for home consumption, or entry has been made and passed for home consumption, if the goods—
a: are removed from a Customs-controlled area without the authority of Customs (if that authority was required for the removal); or
b: are not produced to Customs by the licensee and not accounted for as having been lawfully delivered from the Customs-controlled area.
3: The chief executive may, by notice in writing, demand payment, of any sum that the chief executive reasonably suspects is owing under this section, from—
a: the owner or importer of the goods; or
b: the licensee of a Customs-controlled area.
4: Duty payable under this section constitutes a debt due to the Crown by—
a: the licensee of a Customs-controlled area:
b: the importer of the goods:
c: the owner of the goods.
5: The liability under subsection (4) is joint and several.
6: A person who is liable for the payment of the duty and 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, do 1 (but not both) of the following:
a: apply for an administrative review of the decision:
b: appeal to a Customs Appeal Authority against the decision. 1996 No 27 s 103
139: Liability of owners of craft for duty on goods unlawfully landed
1: This section applies if cargo, stores, or other goods are unlawfully landed in New Zealand in or from a craft that is within New Zealand.
2: The owner and the person in charge of the craft are jointly and severally liable for the payment of the duty on the cargo, stores, or other goods as if—
a: the cargo, stores, or other goods had been imported by them; and
b: the cargo, stores, or other goods had been entered in accordance with section 75
3: Liability under subsection (2) does not affect the liability of any other person.
4: The chief executive may, by notice in writing, demand from the owner or the person in charge of any craft payment of any sum that the chief executive reasonably suspects is owing under this section.
5: In any proceedings for the recovery of duty, or for a refund of duty paid, under this section, the sum demanded by the chief executive under subsection (4)
6: A person who is liable for the payment of the duty and 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, do 1 (but not both) of the following:
a: apply for an administrative review of the decision:
b: appeal to a Customs Appeal Authority against the decision. 1996 No 27 s 104 Joint liability for duty
140: Effect of payment of duty by one person on liability of other persons
The liability of a person under this Act for the payment of duty on goods is extinguished by the payment of that duty by any other person liable for the payment of it, unless that duty is subsequently refunded or remitted. 1996 No 27 s 105 Liability for duty or rate of duty altered
141: Incidence of altered duties
1: In the case of an alteration in the law relating to the liability of goods to duty or the rate of duty to which goods are liable, the liability or rate must, except where otherwise expressly provided, be determined,—
a: in the case of Part A goods that are manufactured in a manufacturing area, by the law in force at the time the goods are removed for home consumption:
b: in the case of imported goods that are held in an export warehouse or a duty-free store, by the law in force at the time the goods are removed from the export warehouse or duty-free store:
c: in the case of imported goods that are not covered by paragraph (b), by the law in force at the time the goods are imported.
2: In this section, alteration 1996 No 27 s 106 Refunds, remissions, and drawbacks of duty
142: Chief executive may refund duty paid in error
1: If the chief executive is satisfied that duty has been paid in error, either of law or of fact, the chief executive must, unless there is good reason not to, refund the duty—
a: at any time within 4 years after the duty has been paid; or
b: at any later time if an application is made within 4 years after the duty has been paid.
2: To avoid doubt, an obvious error in the legal instrument that establishes a duty payable could constitute good reason under subsection (1) for the chief executive not to refund the duty.
3: A person 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. 1996 No 27 s 111
143: Refunds of duty related to provisional Customs value
1: This section applies if—
a: an importer includes a provisional Customs value in an entry for imported goods under section 102(1)
b: the importer pays duty on the goods based on the provisional Customs value; and
c: the importer subsequently amends the assessment for the goods to include the final Customs value under section 112
d: the final Customs value results in a lower amount of duty being payable than the importer has already paid.
2: The chief executive must refund the difference between the duty payable on the final Customs value and the duty paid.
3: This section does not affect the chief executive’s powers under section 117
144: Refunds of duty on goods under Part 2 of Tariff
1: If duty has been paid on imported goods and a lower rate of duty, or an exemption in respect of the goods, is subsequently approved under section 8
2: A person 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. 1996 No 27 s 112
145: Other refunds and remissions of duty
1: The chief executive may refund or remit any duty if the chief executive is satisfied that imported goods, or goods manufactured in New Zealand,—
a: have been damaged, destroyed, pillaged, or lost, or have diminished in value or deteriorated in condition, prior to their ceasing to be subject to the control of Customs; or
b: are of faulty manufacture; or
c: have been abandoned to the Crown for destruction or any other form of disposal prior to their ceasing to be subject to the control of Customs.
2: Regulations may prescribe any of the following:
a: exceptions, restrictions, or conditions on the chief executive’s power to refund or remit duty under subsection (1):
b: the nature and value of sample goods that may be delivered free of duty:
c: the conditions under which sample goods may be delivered free of duty.
3: The chief executive may refund or remit any excise-equivalent duty levied—
a: on goods of a class or kind that have been exempted from duty under section 8
b: on alcoholic beverages (except ethyl alcohol of Tariff items 2207.10.19, 2207.10.29, 2207.20.01, and 2207.20.49)—
i: for use in the manufacture of any products that the chief executive approves by the persons or in the places that the chief executive approves; and
ii: in the quantities that the chief executive approves; and
iii: subject to any conditions that the chief executive considers appropriate.
4: A person 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.
5: This section does not apply to duties imposed under the Trade (Anti-dumping and Countervailing Duties) Act 1988 Trade (Safeguard Measures) Act 2014 1996 No 27 s 113
146: Power to apply refunds towards payment of other duties
If any duty is or becomes refundable under this Act to any person, the chief executive may, at his or her discretion,—
a: apply the whole or any part of the sum refundable towards the payment of any other duty that is payable by that person; or
b: pay the whole sum to that person. 1996 No 27 s 114
147: Drawbacks of duty on certain goods
1: Subject to this section, drawbacks of duty may be allowed, at the prescribed amounts and subject to any prescribed conditions, on—
a: imported goods that are later exported:
b: Part A goods that are manufactured in a manufacturing area and then exported:
c: imported parts and materials used in, worked into, or attached to goods that are manufactured in New Zealand and then exported:
d: imported materials, except fuel or plant equipment, used in the manufacture of goods that are manufactured in New Zealand and then exported.
2: A claim for drawback may be made with the entry of the goods under section 89
3: The chief executive may, at his or her discretion, for the purposes of this section, treat goods as having been exported if—
a: he or she is satisfied that the goods have been shipped for export; or
b: the goods have been packed for export into a bulk cargo container in a Customs place or Customs-controlled area and the container has been secured to the satisfaction of the chief executive; or
c: the goods have been entered into an export warehouse and the chief executive is satisfied that they will be exported.
4: If drawback is allowed to any person under this section, the chief executive may, at his or her discretion, apply the whole or any part of the sum allowed towards the payment of any other duty that is payable by that person.
5: This section does not apply to duties imposed under the Trade (Anti-dumping and Countervailing Duties) Act 1988 Trade (Safeguard Measures) Act 2014
6: This section does not apply to goods declared by regulations made under the Tariff Act 1988 to be goods to which this section does not apply. 1996 No 27 ss 49(3) 117(1), (2), (7)–(9)
148: Where drawback has been allowed
1: This section applies if drawback has been allowed under section 147
a: goods that are treated as exported under section 147(3)
b: goods used, as referred to in section 147(1)﻿(c) or (d) section 147(3)
2: The goods that are treated as exported must not be unshipped, relanded, or unpacked before export without the permission of the chief executive.
3: If the goods are unshipped, relanded, or unpacked before export,—
a: any drawback paid or applied under section 147(4)
b: the debt—
i: must be paid by the owner of the goods immediately on the unshipment, relanding, or unpacking; and
ii: is recoverable by the chief executive (on behalf of the Crown) in any court of competent jurisdiction.
4: The right to recover drawback as a debt due to the Crown under this section is not affected by the fact that a bond or any other security was given in respect of the unshipment, relanding, or unpacking of the goods before export. 1996 No 27 s 117(3)–(6)
149: Minimum amounts of refunds and drawback
Regulations may prescribe any of the following:
a: the minimum amount of duty refundable on goods, and the circumstances in which duty below the prescribed amount is not to be refunded:
b: the minimum amount of drawback of duty allowable on goods, and the circumstances in which drawback below the prescribed amount is not allowed. 1996 No 27 s 118(1)﻿(b), (c)
150: Recovery of refunds, etc made in error
1: This section applies to the following:
a: any duty, interest, penalty, or other amount refunded by Customs in error of fact or law:
b: any drawback allowed under section 147
2: The chief executive (on behalf of the Crown) may recover the refund or drawback in any court of competent jurisdiction by commencing proceedings—
a: at any time, if the refund or drawback was obtained by fraud; or
b: in any other case, within 4 years after the date on which the refund or drawback was—
i: paid; or
ii: applied towards the payment of any duty or other amount under section 146(a) 147(4) 172 1996 No 27 s 115 Exceptions
151: Reimportation of goods exported
1: This section applies to goods if the goods—
a: have been exported; and
b: will be, or are, reimported; and
c: when reimported, will be, or are, in substantially the same condition as they were when exported.
2: The goods may, subject to any conditions that the chief executive considers appropriate, be readmitted—
a: free of duty; or
b: at a rate or an amount of duty that the chief executive determines and that does not exceed the greater of the following:
i: the rate or amount of duty that would be payable on the goods if imported for the first time:
ii: the rate or amount of drawback of duty allowed under section 147 1996 No 27 s 109
152: Outward processing
1: This section applies to goods if the goods—
a: have been exported for the purposes of repair or refurbishment; and
b: will be, or are, reimported; and
c: when reimported, will be, or are, in substantially the same condition, except for the repair or refurbishment, as they were when exported.
2: The goods may, subject to any conditions that the chief executive considers appropriate, be readmitted at the rate or amount of duty the chief executive determines would be payable on the goods if the goods—
a: were imported for the first time; and
b: had a Customs value equal to the cost of the repair or refurbishment.
3: In this section, cost of the repair or refurbishment
a: the value of any materials, component parts, and other goods incorporated in the reimported goods for the purposes of their repair or refurbishment; and
b: the price paid for the service of the repair or refurbishment; and
c: the packing costs and charges incurred in respect of the goods for their shipment back to New Zealand, including the cost of cartons, cases, and other containers and coverings that are treated for customs purposes as being part of the goods when they are reimported; and
d: all expenses of packing incidental to placing the goods in the condition in which they are shipped back to New Zealand; and
e: the costs of the following until the goods have left the country of export:
i: transportation and insurance of the goods:
ii: the loading, unloading, and handling charges associated with the transportation of the goods:
iii: any other charges and expenses associated with the transportation of the goods.
153: Goods from Cook Islands and Niue
1: Goods imported from the Cook Islands or Niue (whether the produce or manufacture of the Cook Islands or Niue or not) are to be admitted into New Zealand free of duty.
2: Subsection (1) does not apply to—
a: goods in respect of which, on their exportation from the Cook Islands or Niue, a claim for drawback of duty has been made and allowed:
b: goods that, by reason of warehousing or for any other reason, have been exported from the Cook Islands or Niue without payment of duty on their importation into the Cook Islands or Niue:
c: goods produced in a manufacturing warehouse in the Cook Islands or Niue, unless they have been entered in the Cook Islands or Niue for home consumption and the duty (if any) has been paid on them:
d: goods on which a rate of duty had been paid in the Cook Islands or Niue lower than that to which the goods would be subject in New Zealand at the time of their importation into New Zealand if imported directly from their country of origin or where the valuation of the goods for duty has been assessed in the Cook Islands or Niue on a different basis from that applying in New Zealand as at the date of the importation of the goods into New Zealand:
e: goods subject to excise duty in the Cook Islands or Niue, unless such duty has been paid on them as if they had not been exported. 1996 No 27 s 108
8: Interest and penalties for late or incorrect payments of duty, incorrect refunds of duty, and drawback incorrectly allowed
Interest: late or incorrect payments of duty
154: Interest payable for late or incorrect payments of duty in certain cases
1: Interest is payable in respect of any duty if—
a: any of sections 155 to 158
b: the duty is not fully paid to Customs before the close of the payment date ( see
2: The interest is payable for the period (the interest period
a: begins with the day after the payment date; and
b: ends with the day on which the duty is fully paid.
3: The amount of interest payable is calculated for each day of the interest period in accordance with the following formula: d × r ÷ 365 where— d is the amount of the duty still to be paid to Customs as at the start of the day r is the prescribed rate of interest applying on that day.
4: The total amount of interest payable is the sum of the amounts calculated under subsection (3) for each day of the interest period.
5: In this section, payment date section 155(2) or (4) 156(2), (4), or (6) 157(2), (4), or (6) 158(2)
6: The power to prescribe a rate of interest for the purposes of item r in subsection (3) may be exercised for the following purposes:
a: to compensate the Crown for the loss of use of money:
b: to encourage duty payers to pay to Customs the correct amount of duty on time.
7: See sections 165 to 173
155: Cases involving late payment of duty
Excise duty
1: Section 154 clause 5(a)
2: For the purpose of applying section 154 payment date clause 5(a) Duty in respect of imported goods
3: Section 154 section 123(1)
4: For the purpose of applying section 154 payment date section 123(1)
156: Cases involving correction of self-assessed duty
Excise duty
1: Section 154
a: the excise duty results from an amendment of an assessment under section 117
b: the amendment is correcting an assessment by a licensee or an owner under section 111
2: For the purpose of applying section 154 payment date section 124 clause 5(a) Duty in respect of imported goods
3: Section 154
a: the duty results from an amendment of an assessment under section 117
b: the amendment is correcting an assessment by an importer under section 111
4: For the purpose of applying section 154 payment date section 124
a: the date given by section 122
b: if section 123(1) section 123(1)
5: Section 154
a: the duty results from an amendment of an assessment under section 117
b: the amendment is correcting an importer’s amendment of an assessment under section 112
6: For the purpose of applying section 154 payment date section 124 section 112
157: Cases where no entry or amendment under section 112 made
Excise duty
1: Section 154 section 113 section 117
2: For the purpose of applying section 154 payment date section 124
a: if the excise duty is levied under clause 1(1) clause 5(a)
b: if the excise duty is levied under clause 1(3) Duty in respect of imported goods
3: Section 154 section 113 section 117
4: For the purpose of applying section 154 payment date section 124 section 122
5: Section 154
a: the duty results from an amendment of an assessment under section 117
b: the amendment is an amendment of the kind referred to in section 117(4)﻿(b)
6: For the purpose of applying section 154 payment date section 124 section 112(2)﻿(a)
158: Other cases involving assessments or demands by chief executive
1: Section 154
a: the duty is required to be paid to Customs within a period given by section 124(2) to (7)
b: none of sections 155 to 157 section 154
2: For the purpose of applying section 154 payment date section 124(2) to (7) Penalties: late payments of duty
159: Penalties payable for late payments of duty in certain cases
1: A penalty is payable in respect of any duty if—
a: section 160
b: the duty is not fully paid to Customs before the close of the payment date ( see
2: The penalty is equal to 1% of the amount of the duty still to be paid to Customs as at the close of the payment date.
3: A further penalty is payable in respect of the duty if the duty is not fully paid to Customs before the close of the seventh day after the payment date.
4: The further penalty is equal to 4% of the amount of the duty still to be paid to Customs as at the close of that seventh day.
5: In this section, payment date section 160(2), (4), or (6)
6: See sections 165 to 173
160: Cases in which penalties may be payable
Excise duty: clause 5(a) of Schedule 3 applies
1: Section 159 clause 5(a)
2: For the purpose of applying section 159 payment date clause 5(a) Duty in respect of imported goods: section 123(1) applies
3: Section 159 section 123(1)
4: For the purpose of applying section 159 payment date section 123(1) Any duty: section 124(2) to (7) applies
5: Section 159 section 124(2) to (7)
6: For the purpose of applying section 159 payment date section 124(2) to (7) Interest: incorrect refunds of duty or drawback incorrectly allowed
161: Interest payable for incorrect refunds of duty or drawback incorrectly allowed in certain cases
1: Interest is payable in respect of any refund or drawback of duty if section 162 163
2: The interest is payable for the period (the interest period
a: begins with the day after the payment date ( see
b: ends with the repayment date ( see
3: The amount of interest payable is calculated for each day of the interest period in accordance with the following formula: a × r ÷ 365 where— a is the amount of the refund or drawback to the extent that it has not been repaid to Customs as at the start of the day r is the prescribed rate of interest applying on that day.
4: The total amount of interest payable is the sum of the amounts calculated under subsection (3) for each day of the interest period.
5: In this section, payment date repayment date section 162(2) 163(2) or (4)
6: The power to prescribe a rate of interest for the purposes of item r in subsection (3) may be exercised for the following purposes:
a: to compensate the Crown for the loss of use of money:
b: to encourage the repayment to Customs of refunds and drawback in the relevant circumstances.
7: See sections 165 to 173
162: Refunds of duty made because of error attributable to recipient, etc
1: Section 161
a: in error of fact or law; and
b: on the basis of incorrect information provided to Customs by—
i: the recipient of the refund; or
ii: any other person by whom the duty was payable.
2: For the purpose of applying section 161 payment date
a: paid; or
b: applied towards the payment of any other duty under section 146(a) repayment date
163: Drawback allowed because of error attributable to recipient, etc
1: Section 161 section 147
a: in error of fact or law; and
b: on the basis of incorrect information provided to Customs by the recipient of the drawback.
2: For the purpose of applying section 161 payment date
a: paid; or
b: applied towards the payment of any other duty under section 147(4) repayment date
3: Section 161 section 147 section 148(3)
4: For the purpose of applying section 161 payment date section 148(3) repayment date Statements of liability
164: Statements of liability for interest and penalties
1: This section applies if the chief executive is satisfied that interest or penalties are payable by a person (the duty payer unpaid duty
2: The chief executive may by notice issue a statement to the duty payer setting out—
a: the chief executive’s calculation of the interest or penalties payable by the duty payer in respect of the unpaid duty as at the date of the statement:
b: if applicable, the method for calculating the interest or penalties that will become payable by the duty payer in respect of the unpaid duty so long as the unpaid duty remains to be fully paid or repaid after the date of the statement.
3: The chief executive may by notice issue updated or amended statements to the duty payer.
4: A statement issued by the chief executive is treated as a correct statement of the interest or penalties that are payable, or prospectively payable, by the duty payer in respect of the unpaid duty,—
a: unless and until it is superseded by an updated or amended statement (in which event the updated or amended statement is treated as correct); and
b: subject to subsection (5).
5: If the duty payer is dissatisfied with a decision of the chief executive under this section, the duty payer may, within 20 working days after the date on which the duty payer receives the statement concerned, do 1 (but not both) of the following:
a: apply for an administrative review of the decision:
b: appeal to a Customs Appeal Authority against the decision.
6: In relation to an updated or amended statement, subsection (5) applies only to matters that relate to the update or amendment. Remissions and refunds of interest and penalties
165: Interest: remissions and refunds for emergency events
1: Subsections (2) and (3) apply if—
a: an emergency event ( see duty payer see
b: as a result, interest is payable in respect of that duty under section 154 section 155 158
c: the duty payer falls within the class, or any of the classes, of persons prescribed by the relevant regulations for the purposes of subsection (4)﻿(b), if those regulations prescribe a class or classes of persons for those purposes.
2: The duty payer may apply to the chief executive to remit or refund the interest.
3: The chief executive may remit or refund the interest if the chief executive is satisfied that—
a: it is equitable that the interest be remitted or refunded; and
b: the duty payer applied for the remission or refund as soon as practicable; and
c: the duty payer fully paid the duty to Customs as soon as practicable.
4: Regulations—
a: may declare an event that meets the requirements of paragraphs (a) and (b) of the definition of emergency in section 4 of the Civil Defence Emergency Management Act 2002 to be an emergency event for the purposes of this section:
b: may, but need not, prescribe a class or classes of persons who may apply for the remission or refunding of interest under this section in relation to the emergency event.
5: Regulations made for the purposes of subsection (4)—
a: may relate to an event that occurs before the regulations come into force; and
b: are revoked at the close of the 6-month period that starts with the date on which the regulations come into force (unless the regulations are revoked earlier); but
c: may be replaced by further regulations that are made for the purposes of subsection (4) before or after the time at which the regulations are revoked.
6: In this section, payment date section 155(2) or (4) 158(2) 1994 No 166 s 183ABA
166: Interest: remissions and refunds where inadvertent error by duty payer
1: Regulations may, for cases covered by section 156 section 154
a: the licensee’s or owner’s or importer’s assessment under section 111 section 112
b: the prescribed conditions (if any) are met.
2: The amount to be remitted or refunded must be calculated in the prescribed way.
167: Penalties: remissions and refunds where reasonable excuse for late payment of duty
1: The chief executive may remit or refund a penalty payable under section 159 duty payer
a: as a result of a relevant event, the duty payer has a reasonable excuse for not fully paying the duty to Customs before the close of, as the case may be,—
i: the payment date; or
ii: the seventh day after the payment date; and
b: the duty payer fully paid the duty to Customs as soon as practicable.
2: In this section,— payment date section 160(2), (4), or (6) relevant event
a: means an event or circumstances that—
i: are or were beyond the control of the duty payer; and
ii: could not reasonably have been anticipated or avoided by the duty payer; but
b: does not include the duty payer’s financial position.
3: Without limiting paragraph (a) of its definition in subsection (2), a relevant event
a: an accident or a natural disaster; or
b: illness or emotional or mental distress. 1994 No 166 s 183A
168: Penalties: remissions and refunds for good payment record
1: The chief executive must remit or refund a penalty payable under section 159 late duty
a: the late duty has been fully paid to Customs; and
b: every amount of relevant duty that was payable by the duty payer in the previous 2-year period (if any) was paid on time.
2: For the purposes of subsection (1)﻿(b), an amount of relevant duty—
a: was payable in the previous 2-year period if the payment date of the relevant duty fell within the 2-year period that ended with the day before the payment date of the late duty; and
b: was paid on time if the relevant duty was fully paid to Customs before the close of the payment date of the relevant duty.
3: In this section,— duty payer payment date section 160(2), (4), or (6) relevant duty section 160(1), (3), or (5)
169: Interest and penalties: remissions and refunds if duty determined not to be payable, etc
1: This section applies if any interest or penalty is payable under section 154 159 relevant duty
a: it is determined in any administrative review, appeal, or legal proceedings that the relevant duty is not payable in whole or in part; or
b: the relevant duty is otherwise remitted or refunded in whole or in part.
2: This section also applies if—
a: any interest is payable under section 161
b: it is determined in any administrative review, appeal, or legal proceedings that the refund or drawback was correctly made or allowed in whole or in part.
3: The chief executive must remit or refund, as the case requires,—
a: the whole of the interest or penalty; or
b: a proportion of the interest or penalty that the chief executive determines to be appropriate in the circumstances.
4: The chief executive’s obligation under subsection (3) is suspended pending the outcome of any relevant appeal lodged by the chief executive under this Act or any other enactment.
170: Interest and penalties: remissions and refunds if consistent with collection of highest net revenue over time
1: The chief executive may remit or refund any interest or penalty payable under this subpart if the chief executive is satisfied that the remission or refund is consistent with the chief executive’s obligation under section 110
2: In deciding whether to remit or refund any interest or penalty under this section, the chief executive—
a: must have regard to the importance of this subpart in promoting compliance, especially voluntary compliance, by all duty payers with this Act and any other enactment relating to any duty:
b: must not have regard to the financial position of the person by whom the interest or penalty is payable. 1994 No 166 s 183D
171: Interest and penalties: remissions and refunds in prescribed circumstances
1: Regulations, made on the recommendation of the Minister, may prescribe circumstances in which the chief executive must remit or refund 1 or both of the following:
a: any interest payable under this subpart:
b: any penalty payable under this subpart.
2: The Minister may make a recommendation for the purposes of subsection (1) only if the Minister is satisfied that the proposed regulations will not undermine this subpart in promoting compliance, especially voluntary compliance, by all duty payers with this Act and any other enactment relating to any duty.
172: Power to apply refunds towards payment of other amounts payable
If any interest or penalty is refundable to any person under any of sections 165 to 171
a: any duty payable by that person; or
b: any other amount payable by that person under this Act.
173: Administrative reviews and appeals in respect of decisions not to remit or refund
A person who is dissatisfied with a decision of the chief executive not to remit or refund the whole or any part of any interest or penalty under any of sections 165 to 171
a: apply for an administrative review of the decision:
b: appeal to a Customs Appeal Authority against the decision. Final provisions
174: Interest and penalties are debt due to Crown, etc
1: Any interest or penalty payable under this subpart is a debt that is—
a: due to the Crown; and
b: owed by the person or persons referred to in subsection (2) and, if owed by more than 1 person, jointly and severally; and
c: payable immediately; and
d: recoverable by the chief executive (on behalf of the Crown) in any court of competent jurisdiction.
2: Any interest or penalty payable under this subpart is owed by the following persons:
a: in the case of any interest or penalty payable under section 154 159
b: in the case of any interest payable under section 161
i: the recipient of the refund; and
ii: any other person or persons by whom the duty was payable:
c: in the case of any interest payable under section 161
i: the recipient of the drawback in a case covered by section 163(1)
ii: the owner of the goods in a case covered by section 163(3)
3: The recovery by the chief executive of any interest payable under section 161 section 150
4: Any payment to Customs by a person who owes any amount under this subpart may be applied by the chief executive towards the payment of that amount before it is applied towards the payment of—
a: any duty payable by that person; or
b: any other amount payable by that person under this Act apart from this subpart.
5: A person’s obligation to pay any interest or penalty under this subpart is not suspended by any administrative review, appeal, or legal proceedings.
6: Regulations may do any of the following:
a: prescribe an amount of interest or penalty below which interest or penalties under this subpart need not be collected:
b: prescribe an amount of duty, refund, or drawback and provide that interest or penalties under this subpart need not be collected in respect of any duty, refund, or drawback that is below the prescribed amount:
c: provide that any provision made for the purposes of paragraph (a) or (b)—
i: applies only in prescribed circumstances:
ii: does not apply in prescribed circumstances.
7: To avoid doubt, sections 154 159
8: This subpart applies to levies imposed by section 24 clause 1(1) or (3)
9: This subpart does not apply to levies imposed by section 213(2)﻿(c) see section 250
9: Forfeiture, seizure, and condemnation
175: Application of subpart
This subpart applies to all forfeitures that arise under this Act. 1996 No 27 s 224
176: Goods forfeited
1: The following goods are forfeited to the Crown:
a: all goods that are unlawfully imported:
b: all goods that are unlawfully exported:
c: all goods that any person or persons have attempted unlawfully to export:
d: goods in respect of which an offence has been committed under—
i: sections 363 364
ii: sections 366 to 368
iii: section 371
iv: section 372
v: section 373
vi: section 374
vii: section 381
viii: section 386
ix: sections 388 to 391
x: section 393
e: goods dealt with in contravention of section 77 78 83 85
f: dutiable or prohibited goods that are found in the possession of any person who, when questioned under section 205 229
g: dutiable or prohibited goods that are—
i: found in the course of a search under section 231
ii: seized under section 214(1)﻿(b) to (d)
h: dangerous items seized under section 214(1)﻿(a)
i: electronic devices treated as forfeited under section 228(10)
j: goods treated as forfeited in accordance with section 243(2)﻿(c)
k: goods in respect of which an erroneous statement, declaration, certificate, or claim as to the country of which the goods are the produce or manufacture has been made or produced to any Customs officer:
l: dutiable or prohibited goods that are found on or in any craft or cargo device that is unlawfully in any place:
m: dutiable or prohibited goods that are found on or in any craft or cargo device after arrival in any Customs place from a point outside New Zealand other than—
i: goods that are specified in the inward report under section 24(1)﻿(a)
ii: goods that are not required to be specified in the inward report under section 24(1)﻿(a)
iii: baggage belonging to the crew or passengers; or
iv: goods otherwise accounted for to the satisfaction of a Customs officer:
n: dutiable or prohibited goods that are found concealed in or on—
i: any craft, vehicle, or cargo device; or
ii: any other thing:
o: goods in any package if those goods are not fully accounted for in the entry or declaration relating to that package:
p: dutiable or prohibited goods that are packed so as to be likely to deceive Customs officers:
q: uncustomed goods that are found in any place:
r: imported goods that have been acquired (whether by the importer or some other person)—
i: in a country outside New Zealand; and
ii: by an act that, if done in New Zealand, would have amounted to a crime involving dishonesty:
s: goods exported, or in respect of which an attempt to export has been made, that have been acquired (whether by the exporter or some other person)—
i: in New Zealand; and
ii: by an act that amounts to a crime involving dishonesty:
t: any goods, equipment, or apparatus used, or intended for use, in the manufacture of Part A goods in contravention of section 56(1)﻿(a)
u: any goods manufactured wholly or partly using any goods, equipment, or apparatus referred to in paragraph (t).
v:
2: For the purposes of subsection (1)﻿(b) and (c), prohibited goods are treated as exported when they are placed in or on any craft for exportation.
3: If goods are forfeited, the following are also forfeited:
a: any case, covering, or other enclosure in or on which the goods are contained at the time of seizure, importation, or exportation (other than a cargo device):
b: any cargo device in or on which the goods are contained at the time of seizure, importation, or exportation if the cargo device has been adapted for the purpose of concealing goods:
c: any animal, craft, vehicle, or other thing (including any machinery or equipment on or in the craft, vehicle, or thing) that is used for the transportation, handling, deposit, or concealment of the goods (whether at the time, or after the time, of any alleged offence in relation to those goods).
4: A craft is forfeited to the Crown if—
a: the craft is one in respect of which an offence under section 13 18(1)
b: that offence was committed to facilitate non-compliance with any requirement in sections 28 to 30 1996 No 27 s 225 Section 176(1)﻿(v) repealed 21 May 2022 section 51 Maritime Powers Act 2022
177: Forfeiture to relate back
Goods are forfeited immediately at the time the act or event that gives rise to the forfeiture takes place. 1996 No 27 s 228 Seizure
178: Seizure of forfeited goods or goods suspected to be forfeited goods
1: A Customs officer or constable may seize—
a: any forfeited goods; or
b: any goods that he or she has reasonable cause to suspect are forfeited.
2: Forfeited goods (other than goods forfeited because they are prohibited goods) may be seized at any time within 2 years after their forfeiture.
3: Goods that are forfeited because they are prohibited goods may be seized at any time after their forfeiture.
4: A Customs officer or constable may use all reasonable force to effect the seizure of goods under subsection (1).
5: This section applies in the contiguous zone as it applies in New Zealand.
6: The power under this section may be exercised in the contiguous zone only in accordance with article 33 of the United Nations Convention on the Law of the Sea. 1996 No 27 s 226(1)–(5)
179: Securing seized goods
1: All goods seized under section 178
2: Despite subsection (1), a Customs officer may leave goods that have been seized under section 178
a: the person from whom the goods have been seized; or
b: any other person who—
i: is authorised by the Customs officer; and
ii: consents to having custody of the goods.
3: A person who has custody of goods under subsection (2) must—
a: hold them for safe keeping—
i: until a final decision is made as to whether they are to remain forfeit; and
ii: without charge to the Crown; and
iii: in accordance with any reasonable conditions imposed by Customs; and
b: make the goods available to any Customs officer on demand; and
c: not alter, dispose of, or remove the goods from New Zealand unless the person is authorised to do so by a Customs officer; and
d: return the goods on demand to the custody of Customs. 1996 No 27 s 226(6)–(8)
180: Offence in relation to securing seized goods
1: A person who has custody of goods under section 179(2)
2: A person who commits an offence under this section is liable on conviction to a fine not exceeding $5,000. 1996 No 27 s 215(1), (2)
181: Notice of seizure
1: If goods have been seized under section 178
a: any person who is known or believed to have an interest in the goods; or
b: if any such person is overseas, his or her agent in New Zealand.
1A: Subsection (1) does not apply in respect of seized goods that are tobacco or tobacco products prohibited from import under section 95A
2: The notice referred to in subsection (1) must—
a: be in writing and in the prescribed form; and
b: contain the reasons for the seizure.
3: A seizure is not invalidated or illegal by reason of a failure to provide a notice under this section if reasonable steps were taken to give the notice. 1996 No 27 s 227 Section 181(1A) inserted 1 July 2020 section 7 Customs and Excise (Tobacco) Amendment Act 2020
182: Delivery of goods seized on deposit of value
1: This section applies to goods that—
a: have been seized under section 178
b: have not yet been condemned.
2: The chief executive may deliver the goods to the owner (or any other person from whom they were seized) on the deposit with Customs of a cash sum equal to—
a: the value of the goods, being—
i: the Customs value of the goods, if the goods are imported goods; or
ii: the excise value of the goods, if the goods are Part A goods that were manufactured in a manufacturing area; and
b: any duty that the chief executive determines is payable on the goods.
3: The money deposited is treated as substituted for the goods seized, and this subpart applies to the money accordingly.
4: For the purposes of subsection (2)﻿(a)﻿(ii), the excise value of goods must be determined in accordance with subpart 2 1996 No 27 s 229
183: Sale of certain seized goods
1: This section applies to goods that—
a: have been seized under section 178
b: have not yet been condemned.
2: The chief executive may sell—
a: a living creature; or
b: any thing that, in the opinion of the chief executive,—
i: is of a perishable nature; or
ii: is likely to deteriorate or diminish in value by keeping; or
iii: it is desirable to sell.
3: The net proceeds of sale are substituted for the goods sold, and this subpart applies to the proceeds accordingly. 1996 No 27 s 230 Review of seizure
184: Application for review of seizure
1: Any person who has an interest in goods that have been seized under section 178 clause 1
2: Schedule 5
3: This section does not apply in respect of seized goods that are tobacco or tobacco products prohibited from import under section 95A 1996 No 27 s 231(1) Section 184(3) inserted 1 July 2020 section 8 Customs and Excise (Tobacco) Amendment Act 2020 Condemnation
185: Condemnation of seized goods
1: This section applies to goods that have been seized under section 178 , other than goods that are tobacco or tobacco products prohibited from import under section 95A
2: If no application is made for a review of the seizure of the goods within the time given by clause 1(2)﻿(b)
3: If an application for a review is made within that time, the goods are condemned to the Crown—
a: if and when the application is discontinued:
b: if the application is dismissed by the chief executive, at the close of the period of 20 working days after notice of the decision is given under clause 8 clause 9 1996 No 27 s 235A Section 185(1) amended 1 July 2020 section 9 Customs and Excise (Tobacco) Amendment Act 2020
185A: Condemnation of seized goods that are tobacco or tobacco products
1: This section applies to goods that—
a: are tobacco or tobacco products prohibited from import under section 95A
b: have been seized under section 178
2: The goods are condemned to the Crown when they are seized. Section 185A inserted 1 July 2020 section 10 Customs and Excise (Tobacco) Amendment Act 2020
185B: Notice of seizure and condemnation of goods that are tobacco or tobacco products
1: If goods have been seized and condemned to the Crown under section 185A
a: any person who Customs knows or believes has an interest in the goods; or
b: if any such person is overseas, his or her agent in New Zealand.
2: The notice must be in writing and contain the reasons for the seizure and condemnation.
3: A seizure and condemnation is not invalid or illegal by reason of a failure to provide a notice under this section if reasonable steps were taken to give the notice. Section 185B inserted 1 July 2020 section 10 Customs and Excise (Tobacco) Amendment Act 2020
186: Condemnation of goods that are subject of appeal
Goods that are the subject of an appeal under clause 9
a: the appeal is against the dismissal of an application for a review and 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 clause 4(2)﻿(a) clause 13
ii: grants relief under clause 4(2)﻿(b) clause 13 1996 No 27 s 235C
187: Condemnation of goods where relief granted but condition of relief not met within time limit
1: This section applies to goods that have been seized under section 178
a: relief is granted under clause 4(2)﻿(b)
i: the chief executive; or
ii: a Customs Appeal Authority applying clause 4(2)﻿(b) clause 13
b: the relief is subject to a condition for which a time limit is set under clause 6(5)
c: the condition is not met within that time limit.
2: The goods are condemned to the Crown when the time limit expires.
3: In relation to a time limit set by the chief executive, subsection (2) applies subject to any appeal in respect of the chief executive’s decision to grant relief (whether or not the time limit expires before the appeal is lodged) if the appeal—
a: is lodged under clause 9 clause 8
b: is not discontinued.
188: Goods forfeit on commission of offence
1: This section applies if—
a: goods are forfeit on the commission of any offence, being—
i: goods in respect of which the offence was committed; or
ii: goods that are forfeited under section 176(3) or (4)
b: the goods have not been—
i: restored to the person from whom they were seized; or
ii: sold or otherwise disposed of by the chief executive under this Act.
2: If any person is convicted of the offence, the court may on sentencing, if it thinks fit (and subject to any conditions it thinks fit), order the forfeited goods be restored to the person from whom the goods were seized.
3: If the court does not make an order under subsection (2), the goods are condemned to the Crown on the conviction of the person for the offence. 1996 No 27 s 236
189: Disposal of forfeited and condemned goods
1: To avoid doubt, the Crown has the property in—
a: any forfeited goods:
b: any deposit made under section 182
c: any proceeds of sale under section 183
2: Condemned goods may be sold, used, destroyed, or otherwise disposed of in any manner that the chief executive considers appropriate. 1996 No 27 s 237 Compensation for incorrect disposal of certain goods Heading inserted 1 July 2020 section 11 Customs and Excise (Tobacco) Amendment Act 2020
189A: Application for compensation for incorrect disposal of tobacco and certain tobacco products
1: This section applies to any person who has imported goods into New Zealand that—
a: are of a kind described in section 95A(1)﻿(a) to (c)
b: have been seized under section 178 section 185A section 95A
2: The person may apply to the chief executive for compensation, on the basis that the importation was not in breach of section 95A
3: The application must be made in accordance with Schedule 3B Section 189A inserted 1 July 2020 section 11 Customs and Excise (Tobacco) Amendment Act 2020
4: Customs powers
190: Exercise of powers in contiguous zone
1: In the following provisions, New Zealand
a: section 191
b: section 194
c: section 195
d: section 196
e: section 199
f: section 205
g: section 210
2: The following provisions also apply in the contiguous zone as they apply in New Zealand:
a: section 192
b: section 206
c: section 214
d: section 226
e: section 227
f: section 228
g: section 242
h: section 244
i: section 257
j: section 258
k: section 259
l: section 263
3: A power under this Act that may be exercised in the contiguous zone as a result of subsection (1) or (2) may be exercised in the contiguous zone only in accordance with article 33 of the United Nations Convention on the Law of the Sea. Powers in relation to craft
191: Boarding and searching craft
1: This section applies to the following craft:
a: a craft that has arrived in New Zealand:
b: a craft that is departing from New Zealand:
c: a craft in New Zealand that is en route to a point outside New Zealand:
d: a craft to which section 35(2)
e: any other craft in New Zealand that is transporting any domestic cargo or international cargo:
f: a craft that is in New Zealand and that a Customs officer has reasonable cause to suspect—
i: is transporting any dutiable, uncustomed, prohibited, or forfeited goods; or
ii: has been, is, or is about to be involved in the commission of an offence under this Act.
2: A Customs officer may board the craft.
3: A Customs officer may search the craft for the purpose of carrying out any function under this Act.
4: Part 4
5: Despite subsection (4), sections 125(4) 131(5)﻿(f) 133 subparts 6 8
6: In exercising the power to search under this section, a Customs officer may—
a: use reasonable force to—
i: enter any part of a craft; or
ii: open any package, locker, or other place:
b: examine all goods found on a craft. 1996 No 27 ss 139(1), (5), (6) 140
192: Facilitation of boarding
1: A Customs officer may direct the person in charge of a ship to which section 191
a: to stop the ship and bring it to for boarding; and
b: to ensure that the ship remains stopped until a Customs officer directs that the ship may proceed.
2: A Customs officer may direct the person in charge of a craft to which section 191 1996 No 27 ss 23(1), (3) 35
193: Offences in relation to facilitation of boarding
1: The person in charge of a ship commits an offence if the person fails to comply with any direction of a Customs officer under section 192(1)
2: The person in charge of a craft commits an offence if the person fails to comply with any direction of a Customs officer under section 192(2)
3: Section 54 subpart 1
4: A person who commits an offence under this section is liable on conviction to—
a: imprisonment for a term not exceeding 12 months; or
b: a fine not exceeding $15,000. 1996 No 27 ss 191(1)﻿(c), (2) 193(1)﻿(c), (2) 195
194: Stationing Customs officers on board craft
1: The chief executive may, for the purpose of enabling any Customs officer to carry out a function under this Act, station the officer on board a craft that has arrived in New Zealand.
2: The person in charge of the craft must ensure that the Customs officer is provided,—
a: free of charge, with—
i: carriage; and
ii: suitable accommodation and board in accordance with the officer’s reasonable requirements; and
b: with safe access to any part of the craft; and
c: with safe means of leaving the craft. 1996 No 27 s 139(2)–(4)
195: Securing goods on craft
A Customs officer boarding or searching any craft in New Zealand under section 191
a: secure goods on board that craft by appropriate means; or
b: remove goods on board that craft to a secure place. 1996 No 27 s 141
196: Firing on ship
1: The person in charge of any craft in the service of the Crown—
a: must, at the request of the chief executive, give chase to any ship in New Zealand if—
i: the ship does not immediately bring to when signalled or required to bring to; or
ii: the person in charge of the ship refuses to permit the ship to be boarded; and
b: may, as a last resort (after having fired a warning shot), fire at or onto the ship to compel it to bring to.
2: In the case of a ship in the service of the Crown, the person in charge of the ship must ensure that the proper ensign of the ship or the Customs flag is hoisted or prominently displayed on the ship at all times when acting under this section. 1996 No 27 s 142
197: Power to order ship to leave New Zealand
1: This section applies to a ship that has arrived in, or is departing from, New Zealand.
2: A Customs officer may, with the approval of the chief executive, order the person in charge of the ship to cause the ship to leave New Zealand.
3: If a Customs officer does so, the person in charge of the ship must cause the ship to leave New Zealand immediately.
4: The chief executive may approve the giving of an order under subsection (2) only if the chief executive is satisfied that it is in the public interest for the order to be given. 1996 No 27 s 23(4), (5)
198: Offence in relation to power to order ship to leave New Zealand
1: The person in charge of a ship commits an offence if the person fails to comply with section 197(3)
2: Section 54 subpart 1
3: A person who commits an offence under this section is liable on conviction to—
a: imprisonment for a term not exceeding 12 months; or
b: a fine not exceeding $15,000. 1996 No 27 ss 191(1)﻿(c), (2) 195
199: Detention of craft suspected to be involved in offences or smuggling migrants
1: This section applies if a Customs officer has reasonable cause to believe—
a: that an offence under this Act has been committed on, or in respect of, a craft that is in New Zealand; or
b: that an offence under this Act is being, or is about to be, committed on, or in respect of, a craft that is in New Zealand; or
c: that—
i: there is a person on a craft in New Zealand; and
ii: the craft has transported that person into New Zealand; and
iii: that transportation constituted an offence under section 98C(1)
2: A Customs officer—
a: may detain the craft at the place where it is:
b: may also direct—
i: that the craft proceed to the nearest Customs place or to any other place that the officer considers appropriate; and
ii: that the craft’s detention continue during the craft’s journey to that place, and at that place once the craft arrives there.
2A: A power in subsection (2) is exercisable only if, and for so long as, a Customs officer is satisfied that the exercise of the power is reasonably necessary to carry out an investigation into the commission of the offence concerned.
2B: If a direction is given under subsection (2)﻿(b), a Customs officer may, for the purpose of implementing the direction, do any of the following:
a: direct any person on the craft to take any specified action:
b: take charge of the craft:
c: arrange for the craft to be towed by another craft.
3: Subsection (4) applies if the person in charge of the craft attempts, or threatens, to cause the craft to depart, without a certificate of clearance, from a place where it is detained under subsection (2).
4: A Customs officer may detain the craft until a certificate of clearance is issued. 1996 No 27 s 143 Section 199(2) replaced 1 October 2018 section 11 Maritime Powers Extension Act 2018 Section 199(2A) inserted 1 October 2018 section 11 Maritime Powers Extension Act 2018 Section 199(2B) inserted 1 October 2018 section 11 Maritime Powers Extension Act 2018 Section 199(3) replaced 1 October 2018 section 11 Maritime Powers Extension Act 2018
200: Offences in relation to detained craft
1: A person commits an offence if the person, without the permission of the chief executive, takes, carries away, or otherwise converts to the person’s own use a craft detained under section 199(4)
2: A person who commits an offence under this section is liable on conviction,—
a: in the case of an individual, to—
i: imprisonment for a term not exceeding 12 months; or
ii: a fine not exceeding an amount equal to 3 times the value of the craft to which the offence relates:
b: in the case of a body corporate, to a fine not exceeding an amount equal to 3 times the value of the craft to which the offence relates. 1996 No 27 ss 143(2) 215(3), (4) Powers in relation to persons
201: Evidence of identity, entitlement to travel, etc
1: This section applies to the following persons:
a: an internationally ticketed passenger using air or sea travel for a domestic sector:
b: a domestic passenger using air or sea travel for a domestic sector:
c: a person in a designated place who—
i: has arrived in New Zealand; or
ii: is departing from New Zealand:
d: any other person who is within a Customs-controlled area that is licensed to be used for the disembarkation, embarkation, or processing of persons arriving in, or departing from, New Zealand.
2: The person must, on demand by a Customs officer,—
a: state the person's—
i: full name; and
ii: residential address; and
iii: date of birth; and
b: produce any prescribed document for inspection or, if the person is unable to produce the prescribed document, complete a declaration in the prescribed form.
3: A Customs officer may make a demand under subsection (2)﻿(b) only for the purpose of establishing 1 or more of the following:
a: the person’s identity:
b: the person’s travel movements:
c: the person’s entitlement to air or sea travel for a domestic sector.
4: A Customs officer must immediately inspect and return a document produced by a person under subsection (2)﻿(b).
5: Despite subsection (4), a Customs officer may retain a document produced under subsection (2)﻿(b) for as long as is necessary to determine whether the chief executive wishes to exercise his or her power to retain the document under section 256
6: If a document referred to in subsection (4) or (5) is produced in electronic form on a device,—
a: before the device can be retained under subsection (5) or a power under section 228
b: a Customs officer must immediately return the device under subsection (4) if paragraph (a) does not apply.
7: This section is subject to section 259 1996 No 27 s 147
202: Offence in relation to failure to produce evidence of identity, entitlement to travel, etc
1: A person commits an offence if the person, without reasonable excuse, fails to comply with a demand made under section 201(2)
2: A person who commits an offence under this section is liable on conviction to a fine not exceeding $5,000. 1996 No 27 s 186
203: Verification of identity using biometric information
1: This section applies to a person in a designated place who—
a: has arrived in New Zealand; or
b: is departing from New Zealand.
2: A Customs officer may, during the processing of a person’s arrival in, or departure from, New Zealand, request the person to provide biometric information for the purpose of verifying the person’s identity using biometric matching.
3: A Customs officer may direct a person who fails to comply with a request under subsection (2) to remain in the designated place for any of the following purposes:
a: to enable a Customs officer to make any inquiries necessary to establish the identity of the person:
b: to enable a Customs officer to obtain the attendance of, or make inquiries of, a constable, a bailiff, or an employee or agent of a department of State who is authorised, in respect of a matter specified in section 208(1)﻿(b)
i: question the person:
ii: ascertain or determine the status of the person:
iii: detain the person:
iv: arrest the person.
4: A person must comply with a direction given under subsection (3).
5: A direction under subsection (3) ceases to have effect 4 hours after it is given.
204: Detention of persons failing to comply with direction under section 203(3)
1: A Customs officer may detain a person who fails to comply with a direction given under section 203(3) for any of the purposes referred to in that subsection.
2: The person may be detained for a reasonable period not exceeding 4 hours.
3: A Customs officer may use reasonable force, if necessary, when exercising the power of detention under this section.
4: To avoid doubt, this section does not prevent a person—
a: being detained or further detained under any other provision of this Act or under any other enactment (if there are lawful grounds for that detention); or
b: being arrested under section 263
5: In this section, detain
205: Questioning persons about goods and debt
1: This section applies to the following persons who are in New Zealand:
a: any person who has arrived in New Zealand within the preceding 72 hours:
b: any other person who is on board, or is in the process of disembarking from, a craft that has arrived in New Zealand:
c: any person who is departing from New Zealand:
d: any other person who is on board, or is in the process of embarking onto, a craft that is to depart from New Zealand:
e: any other person who is within a Customs-controlled area that is licensed for any of the purposes referred to in section 56(1)﻿(c) to (f)
f: any other person who is within a duty-free store.
2: A Customs officer may question the person as to any of the following:
a: whether the person has or has had in his or her possession any dutiable, prohibited, uncustomed, or forfeited goods:
b: the nature, origin, value, ownership, or intended destination of any dutiable, prohibited, uncustomed, or forfeited goods:
c: whether any debt—
i: is due to the Crown under this Act; and
ii: is payable by the person or a company, trust, partnership, or other enterprise of which the person is or was a director, manager, trustee, secretary, officer, or agent:
d: the nature and extent of the debt (if any). 1996 No 27 s 145
206: Detention of persons questioned about goods or debt and suspected to be involved in offences
1: A Customs officer may detain a person if—
a: a Customs officer—
i: is not satisfied that an answer to a question put to the person under section 205(2)
ii: has not been given an answer to a question put to the person under section 205(2)
iii: is not satisfied as to a reason or explanation given by the person in response to a question put to the person under section 205(2)
b: a Customs officer has reasonable cause to suspect that an offence under this Act has been, is being, or is about to be committed by the person or any other person associated with that person.
2: The power of detention under this section may be used only for 1 or both of the following purposes:
a: to enable the Customs officer to make any inquiries necessary to establish whether an answer to a question or a reason or an explanation given is correct:
b: to obtain the attendance, or make inquiries, of another Customs officer or any other person who is entitled to exercise any power to question, detain, or arrest a person under this Act.
3: A person may be detained under this section for a reasonable period not exceeding 4 hours.
4: To avoid doubt, this section does not prevent a person—
a: being detained or further detained under any other provision of this Act or under any other enactment (if there are lawful grounds for that detention); or
b: being arrested under section 263 1996 No 27 s 148
207: Completion of processing under Immigration Act 2009 and Biosecurity Act 1993
1: This section applies to a person in a designated place who—
a: has arrived in New Zealand; or
b: is departing from New Zealand.
2: The person must remain in the designated place until processing is completed in respect of the person’s arrival in, or departure from, New Zealand under—
a: the Immigration Act 2009
b: if applicable, the Biosecurity Act 1993
3: A Customs officer may direct the person to comply with the person's obligations under subsection (2).
4: The processing referred to in subsection (2) is completed when—
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—
i: the Immigration Act 2009
ii: if applicable, the Biosecurity Act 1993
b: the functions that are required to be carried out under those Acts in relation to the person in the designated place have been, so far as practicable, carried out in that place.
5: In this section, processing Biosecurity Act 1993 Immigration Act 2009
a: the applicability of the Biosecurity Act 1993 Immigration Act 2009
b: whether to carry out any function under the Biosecurity Act 1993 Immigration Act 2009 1996 No 27 s 32B
208: Cases requiring investigation for public health or law enforcement purposes
1: This section applies to a person in a designated place if—
a: the person—
i: has arrived in New Zealand; or
ii: is departing from New Zealand; and
b: a Customs officer has reasonable cause to suspect that the person—
i: is liable to be detained under any enactment because of an infectious disease; or
ii: is liable to arrest under warrant; or
iii: is, in attempting to depart from New Zealand or in attempting to remove any other person from New Zealand, contravening, or about to contravene, any enactment or an order of a court; or
iv: is liable to be prosecuted for an offence punishable by imprisonment; or
v: has contravened any of the following enactments:
A: the Biosecurity Act 1993
B: the Human Assisted Reproductive Technology Act 2004
C: the Misuse of Drugs Act 1975
D: the Passports Act 1992
E: the Terrorism Suppression Act 2002
F: the Trade in Endangered Species Act 1989
G: regulations under the United Nations Act 1946
vi: 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 purpose of obtaining the attendance of, or making inquiries of, a constable, a bailiff, or an employee or agent of a department of State who is authorised, in respect of a matter specified in subsection (1)﻿(b), to do any of the following:
a: question the person:
b: ascertain or determine the status of the person:
c: detain the person:
d: arrest the person.
3: A person to whom this section applies must comply with a direction of a Customs officer given under this section.
4: A direction under this section ceases to have effect 4 hours after it is given. 1996 No 27 s 32C
209: Offence in relation to requirements imposed under section 207 or 208
1: A person commits an offence if the person wilfully fails to comply with any requirement imposed on that person by or under section 207 208
2: A person who commits an offence under this section is liable on conviction to a fine not exceeding $5,000. 1996 No 27 s 180
210: Search of persons
1: This section applies to the following persons who are in New Zealand:
a: any person who is on board, or is in the process of disembarking from, a craft that has arrived in New Zealand:
b: any person in a designated place—
i: who has arrived in New Zealand; or
ii: who is departing from New Zealand:
c: any person who is on board, or is in the process of embarking onto, a craft that is departing from New Zealand.
2: A Customs officer or constable may—
a: conduct a preliminary search of the person; and
b: for the purpose of conducting the preliminary search, detain the person for a reasonable period.
3: A Customs officer or constable may search the person (whether or not a preliminary search of the person has been conducted) if a Customs officer or constable has reasonable cause to suspect—
a: that the person has hidden on or about his or her person—
i: any dutiable, uncustomed, prohibited, or forfeited goods; or
ii: evidence relating to any such goods; or
iii: any thing that is, or might be, evidence of a contravention of this Act; or
b: that—
i: the person has a dangerous item on or about his or her person; and
ii: the item poses a threat to the safety of the officer or constable, or any other person; and
iii: there is a need to act immediately in order to address that threat; and
iv: a preliminary search would expose the Customs officer or constable, or any other person, to greater risk from the threat.
4: Part 4 subpart 3
5: Despite subsection (4), sections 125(4) 131(5)﻿(f) 133 subparts 6 8
6: In this section, preliminary search
a: involves little or no physical contact between the person conducting the search and the person being searched; and
b: is conducted—
i: by using an aid or aids such as a Customs dog, a chemical substance, or imaging equipment, or some other mechanical, electrical, or electronic device, or other similar aid; but
ii: not by any more invasive means. 1996 No 27 ss 149 149A 149B(1), (7)–(9) 149BA
211: Search of persons suspected of having goods hidden on or about their person
1: This section applies to—
a: any person who has arrived in New Zealand at a place other than a Customs place within the preceding 24 hours; or
b: any person who is about to depart from New Zealand from any place other than a Customs place; or
c: any person who is in a Customs place.
2: A Customs officer or constable may search the person if a Customs officer or constable has reasonable cause to believe 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 a contravention of this Act.
3: Part 4 subpart 3
4: Despite subsection (3), sections 125(4), 131(5)﻿(f) 133 subparts 6 8 1996 No 27 s 149B(2), (3), (7)–(9)
212: Detention of persons committing or about to commit certain offences
1: A Customs officer may detain a person who the Customs officer on reasonable grounds believes is committing, or is about to commit, an offence under section 20 34 209
a: leaving or boarding a craft in contravention of section 19
b: not complying with a Customs direction, in contravention of section 29(2)
c: not proceeding to a Customs-controlled area, in contravention of section 29(3)﻿(a)
d: not remaining in a Customs-controlled area, in contravention of section 29(3)﻿(b)
e: failing to comply with a direction given to the person under section 207(3)
2: A Customs officer—
a: may detain a person under this section only for the purpose of—
i: ensuring the person’s compliance with 1 or more of the provisions referred to in subsection (1)﻿(a) to (e); or
ii: delivering the person to a Police station or to the custody of a constable; and
b: may detain a person under this section only for a reasonable period; and
c: must release a person detained under this section immediately after the person has complied with the requirements of—
i: the provision in relation to which he or she was detained; and
ii: any other applicable provision referred to in subsection (1)﻿(a) to (e).
3: A Customs officer may use reasonable force, if necessary, to detain a person under this section.
4: A Customs officer must not detain a person under this section if the officer believes that the person has already committed an offence to which subsection (1) relates.
5: To avoid doubt, this section does not prevent a person—
a: being detained or further detained under any other provision of this Act or under any other enactment (if there are lawful grounds for that detention); or
b: being arrested under section 263 1996 No 27 s 148B(1)﻿(a), (d)–(f), (2), (4)–(8)
213: Detention of persons who do not report to or remain at certain places
1: A Customs officer or constable may detain a person who the Customs officer or constable has reasonable grounds to believe is committing, or is about to commit, an offence under section 34
a: not reporting immediately to a Customs officer or a Police station on arrival in New Zealand in contravention of section 28(a)
b: not remaining at the place where he or she reported to a Customs officer, or at the Police station, in contravention of section 28(b)
2: A Customs officer or constable—
a: may detain a person under this section only for the purpose of—
i: ensuring that the person complies with section 28
ii: removing or delivering the person to a Police station; or
iii: in the case of a Customs officer, delivering the person into the custody of a constable; and
b: may detain a person under this section only for a reasonable period; and
c: must release a person detained under this section immediately after the person has complied with section 28(a) or (b)
3: A Customs officer or constable may use reasonable force, if necessary, to detain a person under this section.
4: A Customs officer or constable must not detain a person under this section if the officer believes that the person has already committed an offence to which subsection (1) relates.
5: To avoid doubt, this section does not prevent a person—
a: being detained or further detained under any other provision of this Act or under any other enactment (if there are lawful grounds for that detention); or
b: being arrested under section 263 1996 No 27 s 148B(1)﻿(b), (c), (2), (4)–(8)
214: Seizure of items found
1: A Customs officer or constable may seize any thing found on or about a person when carrying out a search under section 210 211
a: a dangerous item; or
b: dutiable, uncustomed, prohibited, or forfeited goods; or
c: evidence relating to goods referred to in paragraph (b); or
d: a thing that is, or might be, evidence of a contravention of this Act.
2: The provisions of subparts 1 5 6 7 9 10
3: Despite subsection (2), sections 125(4) 131(5)﻿(f) 133 subpart 6 1996 No 27 s 149C
215: Powers in relation to unauthorised persons remaining in certain Customs-controlled areas
1: This section applies to a person who is in a Customs-controlled area that is licensed for any of the purposes described in section 56(1)﻿(c) to (f)
2: A Customs officer may—
a: question a person to whom this section applies about any of the following matters:
i: the person's identity:
ii: the person's residential address:
iii: the person's reason or purpose for entering or remaining in the Customs-controlled area; and
b: detain a person to whom this section applies for a reasonable period for the purpose of questioning the person under paragraph (a).
3: A Customs officer may—
a: direct a person to whom this section applies to leave the Customs-controlled area; and
b: remove the person from the Customs-controlled area if the person does not leave immediately.
4: A Customs officer may use reasonable force, if necessary, when exercising a power under subsection (2)﻿(b) or (3)﻿(b).
5: This section does not limit section 201 1996 No 27 s 149AA
216: Use of electronic communication devices prohibited in certain places
1: This section applies to—
a: any Customs-controlled area or Customs place that is used by persons arriving in, or departing from, New Zealand; and
b: any other place that is being used by persons arriving in, or departing from, New Zealand.
2: A Customs officer may erect a sign in the area or place prohibiting the use of any electronic communication device indicated on the sign.
3: If a sign has been erected in accordance with subsection (2), a Customs officer may direct any person in the area or place not to use, or to stop using, any electronic communication device identified on the sign.
4: In this section, electronic communication device
a: a telephone or computer:
b: any other electronic device (except a disability device) that is capable of—
i: transmitting sound; or
ii: computing information; or
iii: communicating in any other way using any technology (including telecommunication, radiocommunication, and broadcasting technology). 1996 No 27 s 32A
217: Offence in relation to use of electronic communication device
1: A person commits an offence if the person fails to comply with a direction given under section 216(3)
2: Section 54 subpart 1
3: A person who commits an offence under this section is liable on conviction to a fine not exceeding $1,000. 1996 No 27 ss 194A 195
218: Questioning specified persons about arrival or departure
1: This section applies if a Customs officer has reasonable cause to suspect that—
a: a person has disembarked from a craft that has arrived in New Zealand and, without being otherwise authorised, has not reported to a Customs officer or a Police station on his or her arrival (in contravention of section 28
b: a person is attempting to depart from New Zealand from a place other than a Customs place without an exemption or without being authorised by a Customs officer (in contravention of section 31
2: A Customs officer may question the person about any of the following matters:
a: the person's identity:
b: the person's residential address:
c: the person’s date of birth:
d: the person's travel movements:
e: the person's entitlement to travel:
f: any of the matters referred to in section 205(2)﻿(a) to (d)
g: if subsection (1)﻿(a) applies (arrival in New Zealand),—
i: the craft from which the person disembarked or is suspected of disembarking:
ii: any other person who is, or was, involved in the person's arrival or suspected arrival:
iii: whether the other person was on the craft:
h: if subsection (1)﻿(b) applies (attempted departure from New Zealand),—
i: the craft on which the person attempted to depart, or is suspected of attempting to depart, from New Zealand:
ii: any other person who is, or was, involved in the person's departure, attempted departure, or suspected departure:
iii: whether the other person was on the craft.
3: A Customs officer may also demand that the person produce documents that—
a: are in the person's possession or under the person’s control; and
b: relate to the matters the person has been questioned about under subsection (2).
4: A Customs officer may do any of the following things with a document produced under subsection (3):
a: inspect the document and immediately return it to the person when the officer has finished inspecting it:
b: inspect the document and retain it for the length of the person's detention under section 220
c: inspect the document and retain it for as long as is necessary to ascertain whether the chief executive wishes to exercise his or her power under section 256
d: inspect the document and remove it for the purpose of making a copy under section 257
e: inspect the document and retain it under section 258
5: Subsections (3) and (4) are subject to section 259
6: Section 383(3) 1996 No 27 ss 145A 147A
219: Offence in relation to failure to produce evidence of identity, entitlement to travel, or other matters
1: A person commits an offence if the person, without reasonable excuse, fails to comply with a demand made under section 218(3)
2: A person who commits an offence under this section is liable on conviction to a fine not exceeding $5,000. 1996 No 27 s 186
220: Detention of person to whom section 218 relates
1: A Customs officer may detain a person to whom section 218
a: to question him or her under section 218(2)
b: to enable the officer to make the inquiries that are necessary to establish whether an answer to a question put to the person under section 218(2)
c: to obtain the attendance, or make inquiries, of another Customs officer or person entitled to exercise a power to question, detain, or arrest a person under this Act or the Crimes Act 1961
d: to deliver the person to a Customs place or Police station where the person may be, or may continue to be, questioned.
2: The person may be detained—
a: for a reasonable period not exceeding 12 hours:
b: for a further reasonable period if accident, stress of weather, or some other difficulty of transport or special circumstance makes it impossible for a Customs officer to do any of the things specified in subsection (1)﻿(a) to (d).
3: The person must be questioned under section 218(2)
4: A Customs officer must release the person immediately after the person answers the questions put to the person under section 218(2)
a: is satisfied that the person has correctly answered the questions; and
b: has no reasonable cause to suspect that the person has—
i: committed an offence under section 34 section 28 31
ii: committed an offence under section 98C(1)
5: A Customs officer may continue to detain a person after the person is questioned under section 218(2)
a: is not satisfied that the person has correctly answered a question put to the person; or
b: is not satisfied that the person has given an answer to a question put to the person; or
c: has reasonable cause to suspect that the person has—
i: committed an offence under section 34 section 28 31
ii: committed an offence under section 98C(1)
6: A Customs officer may use reasonable force, if necessary, to detain a person under this section.
7: To avoid doubt, this section does not prevent a person—
a: being detained or further detained under any other provision of this Act or under any other enactment (if there are lawful grounds for that detention); or
b: being arrested under section 263 1996 No 27 s 148A
221: Detention for public health or law enforcement purposes
1: A Customs officer may detain under this section a person—
a: who is being detained under section 206 212 220 section 208(1)﻿(b)
b: who is required to comply with a direction given under section 208
2: A Customs officer may detain a person under this section to obtain the attendance of, or make inquiries of, a specified official who is authorised to do any of the following:
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.
3: A person may be detained under this section for a reasonable period not exceeding the shorter of the following periods:
a: 4 hours:
b: if the person's detention commenced under section 206 220
4: A Customs officer may use reasonable force, if necessary, to detain a person under this section.
5: To avoid doubt, this section does not prevent 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 263
6: In this section,— detain specified official section 208(1)﻿(b) 1996 No 27 s 148C Powers of entry, search warrants, use of aids, etc
222: Entry to Customs-controlled areas and CASEs
A Customs officer may enter any of the following:
a: any Customs-controlled area:
b: any Customs-approved area for storing exports ( CASE
c: any other place that it is necessary to pass through to enter a Customs-controlled area or CASE. 1996 No 27 ss 19E 150
223: Entry to examine goods subject to control of Customs
1: A Customs officer may enter any place for the purpose of exercising any power under section 227 228
a: subject to the control of Customs; and
b: in a sealed Customs package.
2: However, a Customs officer must not enter a private dwelling or marae except—
a: with the consent of an occupier or owner of that dwelling or marae; or
b: under a warrant. 1996 No 27 s 151(7), (8)
224: Patrols, etc to detect offences
A Customs officer may, at any time and in any manner the officer considers appropriate, do any of the following for the purpose of detecting offences under this Act:
a: patrol on or over any Customs place or Customs-controlled area:
b: patrol on or over any part of the foreshore or the shore of any lake or lagoon or the banks of any river (including any structure extending from that land) or any part of the adjacent land:
c: enter and inspect any landing strip, or any building on an aircraft landing strip:
d: remain in an area referred to in paragraphs (a) to (c) for the purpose of carrying out investigations or surveillance. 1996 No 27 s 137
225: Issue of search warrant
1: An issuing officer, on an application, may issue a search warrant if he or she is satisfied 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 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 under this Act; or
ii: unlawfully exporting or importing goods; or
c: any thing that is liable to seizure under this Act.
2: Part 4
3: However, sections 125(4) 131(5)﻿(f) 133 subparts 6 8
4: In this section,— application subpart 3 issuing officer section 3(1) 1996 No 27 s 167
226: Use of dogs and other aids
1: A Customs officer or any other person who is exercising any power of boarding, entry, or search under this Act may have with him or her, and use for the purpose of searching, any of the following:
a: a Customs dog:
b: any chemical substance:
c: X-ray or imaging equipment or any other mechanical, electrical, or electronic device.
2: However, neither a Customs officer nor any other person may use a dog or aid of the kind referred in subsection (1) in a private dwelling or marae except—
a: with the consent of an occupier or owner of that dwelling or marae; or
b: under a warrant. 1996 No 27 s 172 Powers in relation to goods
227: Examination of goods subject to control of Customs
1: A Customs officer may examine any goods—
a: that are subject to the control of Customs; or
b: that a Customs officer has reasonable cause to suspect are subject to the control of Customs.
2: The power in this section authorises a person exercising it to do any of the following:
a: examine, weigh, analyse, or test the goods, or cause the goods to be examined, weighed, analysed, or tested:
b: open, or cause to be opened, any packages in which the goods are contained or suspected to be contained:
c: examine, weigh, analyse, or test a suitcase, cargo device, or other package:
d: conduct an examination that includes the physical or chemical testing of, or the drilling into, or the dismantling of, the goods:
e: conduct an examination facilitated by any other means whatever:
f: take and use samples of the goods, although the samples must be as small as possible for the purpose for which they are taken:
g: dispose of those samples.
3: Regulations may prescribe the way in which samples must be taken, used, or disposed of under subsection (2)﻿(f) or (g).
4: All reasonable expenses incurred by Customs under this section are a debt due to the Crown by the importer, exporter, or owner of the goods, as the case may be, and are recoverable in the same manner as duty under this Act.
5: In relation to an electronic device, the power in this section does not authorise a person to access data in the device ( see section 228 see section 225 1996 No 27 ss 151(1)–(6) 286(1)﻿(v)
228: Data in electronic devices that are subject to control of Customs
1: This section applies to any electronic device—
a: that is subject to the control of Customs; or
b: that a Customs officer has reasonable cause to suspect is subject to the control of Customs.
2: Data in the device may be searched in accordance with the following powers: Powers if threshold met
a: the power to make an initial search if a Customs officer has reasonable cause to suspect that—
i: a person in possession of the device has been, is, or is about to be involved in the commission of relevant offending:
ii: an importer or exporter of a device (other than a person to whom subparagraph (i) applies) has been, is, or is about to be involved in the commission of relevant offending:
iii: an unaccompanied device has been, is, or is about to be used in the commission of relevant offending and the importer or exporter cannot be reasonably identified or located:
b: the power to make a full search if a Customs officer has reasonable cause to believe that evidential material relating to relevant offending is in the device:
c: the power to require a user of the device to provide access information and other information or assistance that is reasonable and necessary to allow a person exercising a power under paragraph (a) or (b) Powers with no threshold
d: the power to make a full search of a stored value instrument (including power to require a user of the instrument to provide access information and other information or assistance that is reasonable and necessary to allow a person to access the instrument):
e: the power to make a full search of unaccompanied electronic storage media that is an optical disc imported other than for personal use for the purpose of determining whether it contains any pirated copy within the meaning of Part 7
3: However, there is no power under subsection (2) to search material (of any kind) that is accessible from the device but is not stored in the device ( see section 225
4: The powers in subsection (2)﻿(a) and (b) may be used for the purpose of determining whether evidential material relating to relevant offending is in the device.
5: In this section and section 227 access information data electronic device device full search
a: the device may be accessed and searched using any technology aids; and
b: the device or data may be copied, reviewed, or evaluated (including by means of previewing, cloning, or other forensic methods); and
c: the device may be removed or detained for the time reasonably necessary to conduct the search; and
d: the search must not damage the device or damage or interfere with the operation of the device; and
e: any transmitting functions on the device must be disabled, wherever possible, before the search of data in the device; and
f: the device must be returned to the person entitled to its possession at the conclusion of the search (unless evidence of relevant offending is found) initial search
a: the device may be accessed, searched, reviewed, or evaluated either manually or by using a technology aid that has completed a privacy impact assessment in consultation with the Privacy Commissioner; and
b: any temporary files created by a technology aid must be immediately deleted when the search is complete (unless the device is detained for a full search); and
c: the search must not damage the device or damage or interfere with the operation of the device; and
d: any transmitting functions on the device must be disabled, wherever possible, before the search of data in the device; and
e: if the person in possession of the device is in a Customs-controlled area (or an unaccompanied device is in a Customs-controlled area), the device must not be removed from that area; and
f: the search must take no longer than reasonably necessary; and
g: the device must be returned to the person entitled to its possession at the conclusion of the search (unless the device is detained for a full search) relevant offending
a: the importation or exportation of any prohibited goods; or
b: an offence under this Act; or
c: the unlawful importation or exportation of any goods stored value instrument
a: means a portable device (for example, a debit card) that contains monetary value that is not physical currency but that can be reloaded or redeemed for cash; and
b: includes an instrument that is prescribed as a bearer-negotiable instrument under section 153(b) user Duty to assist access to device
6: Section 130(2) and (3) subpart 5
7: Subsections (8) to (11) apply if a person fails to comply with a requirement of a Customs officer under subsection (2)﻿(c) or (d).
8: If the person has no reasonable excuse for failing to comply with the requirement, the person commits an offence and is liable on conviction to a fine not exceeding $5,000.
9: A Customs officer may retain the device for the purpose of arranging access to, and searching, the device.
10: After the prescribed period, a Customs officer who retains a device may treat it as forfeited, in which case subpart 9
11: If a person is convicted of an offence under subsection (8), a court may order the device to be condemned to the Crown, destroyed, or returned subject to any conditions that the court thinks fit. Procedures applying to seized or produced material
12: Subpart 6 Privilege and confidentiality
13: If any information or document on a device that is subject to an initial search under subsection (2)﻿(a) is privileged from disclosure within the meaning of section 254
14: Subpart 5 Other powers, protections, and safeguards apply
15: To avoid doubt, this section does not limit—
a: the provisions of subpart 4
b: the powers in section 201
c: sections 257 258 2012 No 24 s 130
229: Questioning employees of airlines and shipping companies about international cargo or domestic cargo
1: A Customs officer may question any of the following persons about any international or domestic cargo:
a: a person who, as an employee of an airline or a shipping company, manages or carries out the receipt, handling, custody, or dispatch of international or domestic cargo by that airline or shipping company:
b: a person employed by the licensee of a Customs-controlled area that is licensed for any of the purposes described in section 56(1)﻿(c), (e), or (f)
c: any other person who is in a Customs-controlled area that is licensed for any of the purposes described in section 56(1)﻿(c), (e), or (f)
2: Section 383(3) 1996 No 27 s 146(1), (5)
230: Questioning certain persons about cargo to be exported
1: A Customs officer may question any of the following persons about any cargo to be exported:
a: a person who is the owner or operator of a vehicle that a Customs officer has reasonable cause to suspect has in or on it, or has within the previous 72 hours had in or on it, goods that are—
i: subject to the control of Customs; and
ii: in a sealed Customs package:
b: a person who is the owner or occupier of premises that a Customs officer has reasonable cause to suspect have in or on them, or have within the previous 72 hours had in or on them, goods that are—
i: subject to the control of Customs; and
ii: in a sealed Customs package:
c: a person employed by a person described in paragraph (a) or (b).
2: Section 383(3) 1996 No 27 s 146(2)–(5)
231: Powers if vehicles suspected to be transporting certain goods involved in offences, etc
1: This section applies to the following vehicles:
a: any vehicle that is in a Customs place if a Customs officer has reasonable cause to suspect that—
i: any dutiable, uncustomed, prohibited, or forfeited goods are in or on the vehicle; or
ii: there is evidence in or on the vehicle relating to any dutiable, uncustomed, prohibited, or forfeited goods; or
iii: there is evidence in or on the vehicle relating to any offence under this Act:
b: any vehicle if a Customs officer has reasonable grounds to believe that—
i: there are goods in or on the vehicle that have been unlawfully imported or are in the process of being unlawfully exported; or
ii: there is evidence in or on the vehicle relating to—
A: the unlawful importation of any goods; or
B: the unlawful exportation of any goods or an attempt to export any goods unlawfully:
c: any vehicle if a Customs officer has reasonable cause to suspect that there are in or on the vehicle goods that are subject to the control of Customs and that have been removed from a CASE:
d: any vehicle if a Customs officer has reasonable cause to suspect that there are goods in or on the vehicle that are—
i: subject to the control of Customs; and
ii: in a sealed Customs package.
2: A Customs officer may—
a: stop and search the vehicle; and
b: detain the vehicle for as long as is reasonably necessary for the purposes of the search.
3: Part 4 subparts 2 3
4: Despite subsection (3), sections 125(4) 131(5)﻿(f) 133 subparts 6 8 1996 No 27 s 144
232: Accounting for goods
The chief executive may, by notice in writing, require the licensee of a Customs-controlled area to immediately—
a: account for goods that the chief executive believes have been entered into that Customs-controlled area; and
b: produce any documents relating to the movement of goods into or out of that Customs-controlled area. 1996 No 27 s 153
233: Production of goods
A Customs officer may require the licensee of a Customs-controlled area to produce goods that are shown in any record as being in that area. 1996 No 27 s 154
234: Failure to produce or account for goods
1: A person commits an offence if the person fails to comply with a requirement imposed on the person under—
a: section 232
b: section 233
c: section 237(2)
2: It is a defence to a prosecution for an offence under this section if the defendant proves that he or she—
a: did not have possession or control of the goods; or
b: was otherwise, for good reason, unable to comply with the requirement.
3: A person who commits an offence under this section is liable on conviction,—
a: in the case of an individual, to a fine not exceeding $5,000:
b: in the case of a body corporate, to a fine not exceeding $25,000. 1996 No 27 s 187
235: Temporary removal of goods from Customs-controlled area
1: The chief executive may permit goods to be temporarily removed from a Customs-controlled area without payment of duty for any time, and in any quantities, that he or she considers appropriate.
2: Goods removed under subsection (1)—
a: remain subject to the control of Customs; and
b: are treated as being within the Customs-controlled area from which they were removed.
3: This Act continues to apply to those goods as if they had not been removed.
4: This section is subject to section 240 1996 No 27 s 48
236: Offences in relation to temporary removal of goods from Customs-controlled area
1: A person commits an offence if the person, without reasonable excuse, does any act in relation to goods removed from a Customs-controlled area under section 235
2: A person who commits an offence under this section, other than an offence relating to goods that are tobacco (whether manufactured or not), is liable on conviction,—
a: in the case of an individual, to a fine not exceeding $5,000:
b: in the case of a body corporate, to a fine not exceeding $25,000.
3: A person who commits an offence under this section involving goods that are tobacco (whether manufactured or not) is liable on conviction,—
a: in the case of an individual, to—
i: imprisonment for a term not exceeding 6 months; or
ii: a fine not exceeding $20,000; or
iii: both:
b: in the case of a body corporate, to a fine not exceeding $100,000. 1996 No 27 s 200(1)﻿(d), (2), (2A)
237: Powers if goods no longer under control of Customs suspected to be involved in offences or to be forfeited goods
1: This section applies to goods—
a: that have ceased to be subject to the control of Customs; but
b: that the chief executive has reasonable grounds to suspect are—
i: goods in respect of which an offence under this Act has been committed; or
ii: forfeited goods.
2: The chief executive may require a person 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 inspect the goods and do any of the things listed in section 227(2)
4: If goods referred to in subsection (1)﻿(b)﻿(i) are an electronic device, a Customs officer may do any of the things listed in section 228(2)
5: Part 4 subpart 3
6: Despite subsection (5) sections 125(4) 131(5)﻿(f) 133 subparts 6 8 1996 No 27 s 152
238: Verification of entries
1: The chief executive may—
a: require a person entering goods to provide proof (by declaration or the production of documents) of the correctness of the entry; and
b: refuse to deliver the goods, or to pass the entry, before that proof is provided.
2: The proof required under subsection (1) may be in addition to any declaration or documents otherwise required by this Act, regulations, or the chief executive’s rules.
3: If the chief executive is not satisfied with the correctness of any entry in relation to any goods, or with any other aspect of the importation or exportation (as the case may be) of those goods, he or she may detain the goods for a period that is reasonably necessary to enable—
a: the goods to be examined; and
b: any necessary investigation to be made, whether in New Zealand or elsewhere, into the importation or exportation of those goods. 1996 No 27 s 155
239: Cancellation and amendment of entries
1: The chief executive may cancel or amend any entry that is required to be made under this Act for the purpose of—
a: preventing duplicate entries; or
b: correcting any entry or any part of an entry.
2: A cancellation or an amendment does not affect any penalty, liability to seizure, or criminal liability that has already accrued or been incurred in respect of the entry.
3: The chief executive may, subject to section 142
4: A person who is dissatisfied with a decision of the chief executive under subsection (3) 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. 1996 No 27 s 155A
240: Security for payment of duty
1: The chief executive may require and take security for payment of any duty.
2: The chief executive may require security—
a: of a prescribed type:
b: in relation to a particular transaction, transactions generally, or a class of transactions:
c: for any period and amount:
d: on any conditions as to penalty or otherwise that the chief executive considers appropriate.
3: The security must be given in the form that the chief executive approves.
4: The chief executive may refuse to pass an entry or to do any other act in relation to any matter in respect of which the security is required until the security is given.
5: The chief executive must release the person who gave the security from the conditions of the security as soon as possible after the chief executive is satisfied that the obligations for which the security was given have been fulfilled.
6: Subsection (5) is subject to sections 127(3)﻿(b) 136(2)
7: A person 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. 1996 No 27 s 156
241: New security may be required
1: If the chief executive is dissatisfied with the sufficiency of any security, he or she may require new security in place of or in addition to the existing security.
2: Until the new security is given, the chief executive may refuse to pass an entry or to do any other act in relation to any matter in respect of which the new security is required.
3: A person 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. 1996 No 27 s 157
242: Power to seize and detain risk goods or goods involved in certain offences, etc
1: A Customs officer may seize and detain any 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 or documents—
a: are risk goods (within the meaning of the Biosecurity Act 1993
b: are evidence of the commission of an offence under any of the following enactments:
i: section 130
ii: section 98C
iii: section 232 233
iv: section 342(1)﻿(c) 345(1)
v: section 37 43
vi: section 29A 30 31
2: A Customs officer who detains goods or documents under this section must, as soon as practicable, deliver those goods or documents into the custody of the appropriate person specified in subsection (4).
3: Once goods or documents have been delivered to the appropriate person, responsibility for those goods or documents passes to that person.
4: The appropriate person referred to in subsections (2) and (3) is,—
a: if the Customs officer suspects that subsection (1)﻿(b)﻿(ii), (iv), or (vi) applies to the goods or documents, a constable; and
b: if the Customs officer suspects that another provision of subsection (1) applies to the goods or documents, an appropriately authorised officer who—
i: holds office under the Act specified in that provision; or
ii: is employed by the department of State that, with the authority of the Prime Minister, is responsible for the administration of that Act.
5: Part 4 subparts 2 3 1996 No 27 s 175C
243: Power to seize, copy, and detain certain drugs and objectionable publications
1: A Customs officer may seize and detain any 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 are evidence of the commission of an offence under any of the following enactments:
a: section 6 7 12A 13 22
b: section 123 124 131 131A
2: A Customs officer who detains goods under this section may, if the appropriate person specified in subsection (4) agrees, do any of the following:
a: deliver the goods into the custody of the appropriate person:
b: retain the goods pending further investigation:
c: treat the goods as forfeited.
3: Once goods have been delivered to the appropriate person, responsibility for those goods passes to that person.
4: The appropriate person referred to in subsections (2) and (3) is,—
a: in relation to an enactment referred to in subsection (1)﻿(a), a constable:
b: in relation to an enactment referred to in subsection (1)﻿(b), an Inspector of Publications within the meaning of the Films, Videos, and Publications Classification Act 1993
5: In this section, goods subsection (2)﻿(c)
6: A Customs officer may copy any document that is detained under this section and subsections (2) and (3)
7: Subparts 1 5 6 7 9 10
8: Despite subsection (7) sections 125(4) 131(5)﻿(f) 133 subpart 6 1996 No 27 s 175D
244: Detention of goods suspected to be instrument of crime or tainted property
1: A Customs officer may seize and detain goods if—
a: the officer is satisfied that the goods are being, have been, or are intended to be exported or imported; and
b: the goods came to the officer’s attention, or into his or her possession, during a search, inspection, audit, or examination under—
i: this Act; or
ii: subpart 6 sections 114 115
c: the officer has good cause to suspect that the goods are an instrument of crime or are tainted property (as those terms are defined in section 5(1)
2: A Customs officer may use reasonable force, if necessary, to seize or detain goods under subsection (1).
3: If the person from whom goods have been seized and detained under subsection (1) is known, but is not present when the seizure and detention occurs, Customs must, as soon as practicable, make all reasonable efforts to notify that person of the detention and seizure.
4: A Customs officer may direct that goods seized under subsection (1) be taken to any place of security and detained. 1996 No 27 ss 166A 166C
245: Custody of certain goods detained under section 244
1: If a craft, vehicle, or animal is detained under section 244
a: the person from whom the goods have been seized; or
b: any other person authorised by the Customs officer who agrees to having custody.
2: A person who has the custody of goods under subsection (1) must—
a: hold them in safe keeping—
i: until a final decision is made under section 247
ii: without charge to the Crown; and
iii: in accordance with any reasonable conditions that are imposed by Customs; and
b: on request, make the goods available to a Customs officer; and
c: not alter or dispose of the goods or remove the goods from New Zealand, unless authorised to do so by a Customs officer; and
d: on demand, return the goods to the custody of Customs. 1996 No 27 s 166F
246: Offences in relation to custody of detained goods
1: A person who has custody of goods under section 245(1)
2: A person who commits an offence under subsection (1) is liable on conviction to a fine not exceeding $5,000.
3: A person commits an offence if the person, without the permission of the chief executive, takes, carries away, or otherwise converts to the person’s own use goods to which section 245(2)
4: A person who commits an offence under subsection (3) is liable on conviction,—
a: in the case of an individual, to—
i: imprisonment for a term not exceeding 12 months; or
ii: a fine not exceeding an amount equal to 3 times the value of the goods to which the offence relates:
b: in the case of a body corporate, to a fine not exceeding an amount equal to 3 times the value of the goods to which the offence relates. 1996 No 27 s 215A
247: Return of goods detained under section 244
1: Goods seized and detained under section 244
a: the completion of all relevant investigations if the investigations determine that the goods are not an instrument of crime or are not tainted property (as those terms are defined in section 5(1)
b: the expiry of the investigation period.
2: Despite subsection (1), Customs may continue to detain goods until the relevant proceedings are completed, or the relevant request is determined, if, on or before the expiry of the investigation period,—
a: a charging document is filed in respect of the relevant qualifying instrument forfeiture offence (as that term is defined in section 5(1)
b: a foreign country makes a request to the Attorney-General under section 54 60
3: In this section and sections 248 249 investigation period
a: the period of 7 days after the date on which the goods were seized and detained; plus
b: any further period that the court allows under section 248 1996 No 27 s 166D
248: Extension of investigation period
1: The High Court may once only, by order, extend the 7-day period referred to in section 247(3)﻿(a)
a: an application for an extension is made within the 7-day period; and
b: the court is satisfied that—
i: there is good cause to suspect that the detained goods are an instrument of crime or are tainted property (as those terms are defined in section 5(1)
ii: the extension is necessary to enable investigations (in or outside New Zealand) in relation to the goods to be completed.
2: An application must—
a: be made in writing; and
b: be served on the person from whom the goods were seized (if that person can be identified and located); and
c: include the following particulars:
i: a description of the goods detained:
ii: the date on which the detention commenced:
iii: a statement of the facts supporting the good cause to suspect required by section 244(1)﻿(c)
iv: a statement of reasons why the extension sought is necessary to enable investigations (in or outside New Zealand) in relation to the goods to be completed.
3: Customs must make all reasonable efforts to notify the person from whom the goods were seized of the time and place of the hearing of the application at least 24 hours before the hearing.
4: The person from whom the goods were seized is entitled to appear and be heard on the application. 1996 No 27 s 166E
249: Return of cash necessary to satisfy
basic needs
1: The power to detain goods under section 244 basic needs (as defined in section 4(1)
a: of an individual from whom the cash was seized, or his or her dependants; and
b: that arise during the investigation period.
2: Customs must, if practicable, immediately return any cash in relation to which it is satisfied as referred to in subsection (1). 1996 No 27 s 166B Section 249 heading amended 5 October 2021 section 57 Counter-Terrorism Legislation Act 2021 Section 249(1) amended 5 October 2021 section 57 Counter-Terrorism Legislation Act 2021
250: 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 transported on an aircraft; and
b: are proposed to be transported on an aircraft.
2: If a Customs officer detains goods under this section, he or she must, as soon as practicable, deliver those goods into the custody of—
a: the Aviation Security Service to be dealt with under section 80A
b: the operator.
3: Once goods have been delivered under subsection (2), responsibility for them passes from Customs to the Aviation Security Service or the operator (as the case may be).
4: In this section,— Aviation Security Service section 2(1) dangerous civil aviation goods section 2(1) operator section 2(1) 1996 No 27 s 175A Powers in relation to documents
251: Requirement to produce documents
1: This section applies—
a: if a Customs officer has reasonable cause to suspect—
i: that goods have been dealt with unlawfully; or
ii: that a person intends to deal unlawfully with any goods; or
b: if goods have been seized under this Act.
2: The chief executive may, by notice in writing, require a person who the chief executive suspects is or was the owner, importer, exporter, or manufacturer of the goods (or the agent of that person) to do any of the following:
a: produce specified records and documents for inspection by Customs:
b: allow Customs to make copies of, or take extracts from, specified records and documents:
c: answer any question about specified records and documents.
3: In this section, specified records and documents
a: the goods; or
b: any other goods dealt with unlawfully within a period of 7 years preceding the date of the notice under subsection (2).
4: For the purposes of this section, goods are dealt with unlawfully 1996 No 27 s 160
252: 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, to do any of the following:
a: to produce for inspection by Customs any records or other documents 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 specified Customs officers to take extracts from, or make copies of, records or other documents of the kind referred to in paragraph (a):
c: to appear before specified Customs officers 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); or
ii: records or other documents of the kind referred to in paragraph (a).
2: In this section, despite section 75 person 1996 No 27 s 161
253: Offence in relation to failure to comply with requirement under section 251 or 252
1: A person commits an offence if the person fails to comply with a requirement of the chief executive under—
a: section 251
b: section 252
2: It is a defence to a prosecution for an offence under this section if the defendant proves that he or she—
a: did not have possession or control of any relevant records or other documents; or
b: did not have knowledge of any relevant records or other documents.
3: A person who commits an offence under this section is liable on conviction,—
a: in the case of an individual, to a fine not exceeding $5,000:
b: in the case of a body corporate, to a fine not exceeding $25,000. 1996 No 27 s 188
254: Legally privileged communications
1: Any information or document is, for the purposes of sections 251 252
a: it is a confidential communication to which legal professional privilege attaches; and
b: it is not made or brought into existence for the purpose of committing or furthering the commission of an illegal or wrongful act.
2: However, any information or document that consists wholly of payments, income, expenditure, or financial transactions of a person (whether a lawyer, his or her client, or any other person) is not privileged from disclosure if it is contained in, or comprises the whole or part of, any book, account, statement, or other record prepared or kept by the lawyer in connection with a trust account.
3: If a person refuses to disclose any information or document on the ground that it is subject to legal professional privilege, a Customs officer or that person may apply to a District Court Judge for an order determining whether the claim of privilege is valid.
4: For the purpose of determining an application under subsection (3), a District Court Judge may demand that the information or document be produced to him or her.
5: In this section,— lawyer
a: means a barrister or solicitor of the High Court; and
b: includes a firm (including an incorporated law firm) in which that lawyer is, or is held out to be, a partner, director, or shareholder trust account section 6 1996 No 27 s 162
255: Audit or examination of records
1: A Customs officer may at all reasonable times—
a: enter any place where records are kept under section 354
b: audit or examine those records.
2: For the purposes of this section, a Customs officer is entitled to full and free access to all places, books, records, and documents (whether in the custody or under the control of the licensee, importer, or exporter or any other person) for the purpose of inspecting any books, records, and documents and any property, process, or matter that the officer considers—
a: necessary or relevant for the purpose of—
i: collecting any duty under this Act; or
ii: carrying out any other function of the officer; or
b: likely to provide any information otherwise required for the purposes of this Act.
3: However, a Customs officer must not enter a private dwelling or marae except—
a: with the consent of an occupier or owner of the dwelling or marae; or
b: under a warrant.
4: The occupier or owner of the place where records are kept must allow a Customs officer to make copies of, or take extracts from, any of the books, records, or documents referred to in this section. 1996 No 27 s 159
256: Chief executive may take possession of and retain records and other documents
1: The chief executive may take possession of, and retain, any record or other document that is—
a: presented in connection with any entry; or
b: required to be produced under this Act.
2: If the chief executive exercises the power in subsection (1), he or she must, at the request of the person otherwise entitled to the record or other document, provide that person with a certified copy of the record or other document.
3: Every certified copy of a record or other document retained under this section is admissible in evidence in any court as if it were the original. 1996 No 27 s 164
257: Copying of documents obtained during inspection
1: This section applies if—
a: a Customs officer carries out an inspection, audit, or examination under this Act; and
b: a document comes into the possession of the Customs officer during the inspection, audit, or examination; and
c: the Customs officer has reasonable cause to believe that the document is evidence of the commission of an offence under this Act.
2: The Customs officer may remove the document for the purpose of making a copy.
3: Subject to section 258
4: Every certified copy of a document copied under this section is admissible in evidence in any court as if it were the original. 1996 No 27 s 165
258: Retention of documents and goods obtained during inspection
1: A Customs officer may seize and retain any documents or goods that come into the officer’s possession during an inspection, audit, or examination carried out under this Act if the officer has reasonable cause to believe that the documents or goods are—
a: evidence of the commission of an offence under this Act; or
b: intended to be used for the purpose of committing any offence under this Act.
2: A Customs officer who seizes a document under this section must, at the request of the person otherwise entitled to the document, provide that person with a certified copy of the document.
3: Every certified copy of a document seized under subsection (1) is admissible in evidence in any court as if it were the original.
4: If a Customs officer takes possession of and retains documents or goods under this section, the following provisions apply:
a: in any proceedings for an offence relating to the documents or goods, the court may order that the documents or goods be—
i: delivered to the person appearing to the court to be entitled to them; or
ii: otherwise disposed of in any manner and under any conditions that the court thinks fit:
b: a Customs officer may at any time, unless an order has been made under paragraph (a),—
i: return the documents or goods to the person from whom they were taken; or
ii: apply to a District Court Judge for an order as to their disposal:
c: a District Court Judge may on an application under paragraph (b)﻿(ii) make any order that a court may make under paragraph (a):
d: if proceedings for an offence relating to the documents or goods are not brought within a period of 3 months after the date on which possession of the documents or goods was taken,—
i: any person who claims to be entitled to the documents or goods may, after the expiration of that period, apply to a District Court Judge for an order that they be delivered to that person; and
ii: the District Court Judge may—
A: adjourn the application, on such terms as he or she thinks fit, to allow proceedings to be brought; or
B: make any order that a court may make under paragraph (a).
5: If a person is convicted in proceedings for an offence relating to documents or goods to which this section applies, and an order is made under subsection (4), the operation of the order must be suspended,—
a: in any case, until the expiry of the period prescribed by Part 6
b: if a notice of appeal is filed within that prescribed time, until the determination of the appeal; and
c: if an application for leave to appeal is filed within that prescribed time, until the application is determined; and
d: if leave to appeal is granted, until the determination of the appeal.
6: If the operation of an order is suspended until the determination of the appeal, the court determining the appeal may, by order, annul or vary the order made under subsection (4) 1996 No 27 s 166
259: Unlawful travel documents
1: 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.
2: 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.
3: An unlawful travel document is prohibited goods for the purposes of sections 26 191 205 206 210 211 231
4: Any documents or goods seized or retained under this section must be dealt with in accordance with section 242
5: Section 242(2) to (5)
6: In this section,— false
a: purports to relate to the person to whom it was issued; and
b: is false or relates in fact to some other person forged
a: not issued by the Government by which it purports to have been issued; or
b: altered without authority misused travel document
a: a New Zealand travel document (as that term is defined in section 2
b: a passport (as that term is defined in section 2
c: a certificate of identity (as that term is defined in section 2
d: a refugee travel document that has been issued by the Government of a country other than New Zealand unlawful travel document
a: means a travel document that is false, forged, or misused; and
b: includes any item involved—
i: in the production of a travel document that is false, forged, or misused; or
ii: in the unauthorised alteration of a travel document. 1996 No 27 s 175B
260: Documents in foreign language
If a document in a foreign language is presented to a Customs officer under or for the purposes of this Act, the officer may require the person who presents the document to supply to the officer (at that person’s expense) an English translation of the document prepared by a translator approved by a Customs officer. 1996 No 27 s 163 General powers
261: Landing or mooring of Customs craft
1: A Customs officer, or any other person in charge of a Customs craft, may—
a: anchor, moor, berth, or land the craft at any place within New Zealand; or
b: haul the craft ashore at any place within New Zealand.
2: No person may levy Customs any charge for any craft anchored, moored, berthed, or landed or hauled ashore under subsection (1). 1996 No 27 s 138
262: Written authority of agents
1: This section applies if a person is acting or holding himself or herself out as the agent of another person in relation to any matter for the purposes of this Act.
2: A Customs officer may require the person to produce written authority from the principal.
3: The Customs officer may refuse to recognise the agency if that authority is not produced. 1996 No 27 s 158
263: Arrest of suspected offenders
1: A Customs officer may arrest without warrant any person who the officer has reasonable cause to suspect—
a: has committed, is committing, or is attempting to commit, or is otherwise concerned in the commission of, an offence under section 371 376 388
b: has committed, is committing, or is attempting to commit, or is otherwise concerned in the commission of, an offence under this Act punishable by imprisonment:
c: has committed an offence under section 98C(1)
2: If a Customs officer arrests a person under this section, the officer must, as soon as practicable (unless the person is sooner released), deliver the arrested person into the custody of a constable.
3: If a person who is delivered into custody under subsection (2) is issued with a summons in accordance with sections 28 30 section 31 1996 No 27 s 174
264: Protection of persons acting under authority of Act
Neither the Crown nor any of the following persons are liable for any loss of or damage to any document, goods, vehicle, or craft if that loss or damage is caused by anything done or omitted to be done, or purported to have been done, in good faith and with reasonable care in the carrying out of any function under this Act:
a: the chief executive:
b: a Customs officer:
c: a constable:
d: a member of the Armed Forces:
e: a person lawfully assisting any of the persons referred to in paragraphs (a) to (d). 1996 No 27 s 175 Controlled delivery
265: Definition for sections 266 and 267
In sections 266 267 controlled item
a: an objectionable publication; or
b: any goods that have been designed, manufactured, or adapted to facilitate the commission of a crime involving dishonesty; or
c: any tobacco.
266: Controlled delivery
Controlled delivery
1: This section applies if a Customs officer believes on reasonable grounds—
a: that there is a controlled item in or on any craft, package, mail, vehicle, or goods; and
b: that the controlled item has,—
i: been imported in contravention of section 95 95A
ii: in the case of a controlled item referred to in section 265(c) sections 363 364 366 to 368 371
2: A Customs officer may, for the purpose of investigating the matter,—
a: leave the controlled item, or substitute an item in the place of the controlled item, in or on the craft, package, mail, vehicle, or goods; and
b: do any of the following:
i: allow the craft or vehicle to leave:
ii: deliver the package, goods, or mail:
iii: allow the package, goods, or mail to be collected by, or delivered to, the consignee or a person acting on behalf of the consignee:
iv: allow the package, goods, or mail to be delivered by a person who has agreed to co-operate with Customs:
v: return the package, goods, or mail to the appropriate carrier for delivery to the addressee. Liability
3: A Customs officer is not under any criminal or civil liability for anything done or omitted to be done, or purported to have been done, in good faith and with reasonable care in the exercise of any power under this section.
4: An officer or employee of a carrier referred to in subsection (2)﻿(b)﻿(v) is not under any criminal or civil liability for anything done in the course of his or her duties in respect of any package, goods, or mail returned to the carrier under subsection (2)﻿(b)﻿(v). Section 266(1)﻿(b)﻿(i) replaced 1 July 2020 section 12 Customs and Excise (Tobacco) Amendment Act 2020
267: International controlled delivery
1: The following persons are not subject to any criminal or civil liability as a result of anything done or omitted to be done, or purported to have been done, in good faith and with reasonable care in relation to taking part in an international controlled delivery:
a: a constable:
b: a Customs officer:
c: an officer of a relevant law enforcement agency with which there is an agreement under subsection (2)﻿(a).
2: In this section, international controlled delivery
a: with the agreement of the relevant law enforcement agencies of the countries that it is to pass through or into; and
b: with a view to identifying persons involved in—
i: the commission of an offence under section 371 388 389 390 391
ii: conduct that would, if done in New Zealand, be an offence under section 371 388 389 390 391
iii: the design, manufacture, or adaption of goods to facilitate the commission of a crime involving dishonesty. Drugs smuggling outside New Zealand, etc Heading inserted 1 October 2018 section 4 Maritime Powers Extension Act 2018
267A: Powers for dealing with drugs smuggling outside New Zealand, etc
Section 267A repealed 21 May 2022 section 52(1) Maritime Powers Act 2022
5: Administrative provisions
1: Organisation of Customs
268: New Zealand Customs Service
The department of State called the New Zealand Customs Service continues. 1996 No 27 s 5(1)
269: Comptroller of Customs
The chief executive of the New Zealand Customs Service continues to be known as the Comptroller of Customs. 1996 No 27 s 5(2)
270: Customs officers
The chief executive may appoint suitably qualified and trained persons to be Customs officers. 1996 No 27 s 2(1)
271: Authorised persons: individual authorisations
1: The chief executive may authorise a suitably qualified and trained person who is not a Customs officer to carry out any functions of a Customs officer under this Act.
2: An authorisation under subsection (1) must—
a: be in writing; and
b: specify—
i: the authorised person; and
ii: the functions that may be carried out by the authorised person; and
iii: the term of the authorisation, which must not be for more than 3 years.
3: The chief executive may renew any authorisation given under subsection (1) for a period of not more than 3 years.
4: A person who is authorised under this section must, for the purposes of this Act, be treated as a Customs officer in relation to the carrying out by that person of any functions in accordance with that person's authorisation.
5: The chief executive may revoke an authorisation given under this section—
a: for incapacity, neglect of duty, or misconduct; or
b: on the written request of the authorised person; or
c: if the chief executive considers that the authorisation is no longer necessary.
6: If a person ceases to be an authorised person under this section, he or she must surrender to the chief executive all articles and documents received by him or her in relation to the authorisation. 1996 No 27 s 6
272: Authorised persons: class authorisations
1: This section applies if the chief executive—
a: is aware of a particular incident or other circumstances; and
b: is satisfied on reasonable grounds—
i: that the incident or other circumstances require, or will require within the next 30 days, action by Customs; and
ii: that, for purposes connected with that action (the relevant purposes
iii: that the number of persons within the class is not more than is reasonably necessary for the relevant purposes; and
iv: that every person within the class is suitably qualified and trained.
2: The chief executive may, for the relevant purposes only, authorise the class of persons to carry out the functions.
3: The authorisation must—
a: be in writing; and
b: specify—
i: the class of persons; and
ii: the incident or other circumstances; and
iii: the action that Customs is, or will be, required to take; and
iv: the relevant purposes; and
v: the functions covered by the authorisation; and
vi: the term of the authorisation, which must not be for more than 30 days.
4: Subsection (3)﻿(b)﻿(vi) does not prevent a new authorisation being given from the end of the term (if the requirements of subsection (1)﻿(a) and (b) are met).
5: A person who is within a class of persons authorised under this section—
a: may carry out, for the relevant purposes only, any of the functions specified in the authorisation; and
b: must, for the purposes of this Act, be treated as a Customs officer in relation to the carrying out of those functions by the person.
6: The person must, at the end of the term of the authorisation, surrender to the chief executive all articles or documents received by him or her in relation to the authorisation (unless a new authorisation begins immediately).
7: The chief executive may revoke an authorisation given under this section.
8: The chief executive may not delegate any of his or her powers under this section to another person.
273: Identity cards
1: The chief executive must give an identity card (or another means of identification) to—
a: every Customs officer; and
b: every authorised person who is neither—
i: a Police employee (as that term is defined in section 4
ii: a member of the Armed Forces.
2: A Customs officer or an authorised person carrying out any function under this Act must, on request, produce his or her identity card (or other means of identification) for inspection.
3: A person who ceases to be a Customs officer or an authorised person must, as soon as is reasonably practicable, surrender his or her identity card (or other means of identification) to the chief executive. 1996 No 27 s 7
274: Customs flag
The Customs flag consists of the New Zealand Ensign with the addition, in the fly, of the words NZ Customs Service 1996 No 27 s 8
275: Power of chief executive to determine seals, etc
The chief executive may determine the form of any seal, stamp, mark, or marking for the use of Customs. 1996 No 27 s 278
2: Exports
Customs-approved areas for storing exports (CASEs)
276: Areas that may be licensed as CASEs
1: An area may be licensed by the chief executive as a CASE if the area is used for the purpose of storing goods for export until they are—
a: transported (either directly or via another area or areas) to the place of shipment:
b: shipped.
2: To avoid doubt, an area may be licensed as a CASE even if it is used for some other purpose (including consolidating, packing, repacking, treating, or otherwise handling the stored goods). 1996 No 27 s 19B
277: Application for CASE licence
1: An eligible person may apply for an area to be licensed as a CASE.
2: Sections 57 to 61 sections 59(1)﻿(c) 61(a)﻿(iii) 1996 No 27 s 19C
278: CASE licence
1: Sections 63 to 65 section 59 section 277(2) section 59
2: However, for the purposes of subsection (1), section 64(1)﻿(c) section 276(1) 1996 No 27 s 19D
279: Customs facilities in CASEs, etc
1: The chief executive may, by notice in writing, require the licensee of a CASE to do any of the following:
a: provide and maintain any operating areas, accommodation, facilities, buildings, equipment, or storage that the chief executive considers reasonably necessary and suitable for Customs to carry out any of its functions under this Act:
b: store goods subject to the control of Customs in any manner and location that the chief executive considers appropriate.
2: A licensee who is dissatisfied with a requirement imposed by the chief executive under subsection (1) may, within 20 working days after the date on which notice of the requirement is given, appeal to a Customs Appeal Authority against the requirement.
3: The licensee of a CASE may levy Customs a reasonable charge for any operating areas, accommodation, facilities, buildings, equipment, or storage provided in accordance with subsection (1)﻿(a). 1996 No 27 s 19H
280: Offence in relation to Customs facilities in CASEs, etc
1: The licensee of a CASE commits an offence if the licensee, without reasonable excuse, fails to comply with a requirement imposed on the licensee by the chief executive under section 279(1)
2: A person who commits an offence under this section is liable on conviction,—
a: in the case of an individual, to a fine not exceeding $5,000:
b: in the case of a body corporate, to a fine not exceeding $25,000. 1996 No 27 s 200(1)﻿(ab), (2) Customs-approved secure exports schemes and seals
281: Customs-approved secure exports schemes
1: The chief executive may approve a scheme for the packaging and shipping of goods for export as a Customs-approved secure exports scheme.
2: The purposes of a Customs-approved secure exports scheme are to—
a: ensure that goods are packaged in Customs-approved secure packages—
i: by approved persons; and
ii: in the approved manner; and
iii: subject to approved conditions; and
b: provide for the transportation of Customs-approved secure packages by approved persons, in an approved manner, to the place of shipment; and
c: ensure that goods packaged in Customs-approved secure packages are subject to the control of Customs until the goods depart from New Zealand.
3: Any person involved in the handling, transportation, or exportation of goods for export may apply to the chief executive for a scheme to be approved as a Customs-approved secure exports scheme.
4: Schedule 6 1996 No 27 ss 2(1) 53C(1) 53D
282: Customs-approved export seals
1: The chief executive may, by notice in writing, appoint a Customs officer or any other person (an appointee
2: A Customs-approved export seal
a: to show—
i: that a package of goods to be exported was secured in an approved way; and
ii: that, when secured, the package contained only the goods indicated; and
b: to help identify interference or tampering with the package after it is secured.
3: A notice under subsection (1) must specify—
a: the date from which the appointment takes effect; and
b: the circumstances in which the appointee may use a Customs-approved export seal in relation to a package of goods; and
c: the circumstances in which the appointee may alter, remove, damage, dispose of, or otherwise interfere with a Customs-approved export seal that has been used in relation to a package of goods.
4: An appointee may use a Customs-approved export seal in relation to a package of goods that has not had a Customs-approved export seal used in relation to it only if—
a: the exporter concerned (or his or her agent or employee) consents to the seal being used; or
b: the goods have been examined or searched under this Act and the seal is applied immediately after the examination or search.
5: In the case of a package of goods that are not goods to be exported under a Customs-approved secure exports scheme, an appointee who uses a Customs-approved export seal in relation to the package must also attach a warning notice that explains in terms approved by the chief executive—
a: that the goods in the package are subject to the control of Customs from the time when a Customs-approved export seal is first used in relation to the package until the goods have departed from New Zealand:
b: that the powers of detention and search in section 231
i: subject to the control of Customs; and
ii: in a package in relation to which a Customs-approved export seal has been used:
c: that a Customs officer may, under section 230
i: a person who is the owner or operator of a vehicle that a Customs officer has reasonable cause to suspect has in or on it, or has within the previous 72 hours had in or on it, goods that are—
A: subject to the control of Customs; and
B: in a package in relation to which a Customs-approved export seal has been used:
ii: a person who is the owner or occupier of premises that a Customs officer has reasonable cause to suspect have in or on them, or have within the previous 72 hours had in or on them, goods that are—
A: subject to the control of Customs; and
B: in a package in relation to which a Customs-approved export seal has been used:
iii: a person employed by a person described in subparagraph (i) or (ii):
d: that the powers in sections 223 227 228
i: subject to the control of Customs; and
ii: in a package in relation to which a Customs-approved export seal has been used. 1996 No 27 ss 2(1) 53A(1)–(4) 53B
283: Amendment or revocation of notice of appointment under section 282
1: A notice of appointment under section 282
2: A notice under subsection (1) must specify the date from which the amendment or revocation takes effect. 1996 No 27 s 53A(5)
3: Administrative penalties
284: Definitions for subpart
In this subpart,— entry
a: means an entry under section 75 81 89
i: every amendment of the entry; and
ii: every amendment of an assessment under section 112
iii: every declaration, invoice, certificate, written statement, or other document that is required or authorised to be made or produced by the person making the entry or an amendment referred to in subparagraph (i) or (ii); and
b: includes, in the case of goods that are treated by regulations made for the purposes of section 405(c) section 75 89 materially incorrect
a: in the case of an entry under section 75
i: the overseas supplier’s identity:
ii: the importer’s identity:
iii: the identity of the person making the entry:
iv: the identification of the importing craft or its voyage number:
v: the bill of lading, air waybill, or container identification details:
vi: the supplier’s invoice number:
vii: any permit number or code:
viii: the Tariff item in which the goods are classified under the Tariff Act 1988
ix: the statistical quantity of the goods:
x: the currency code for the currency in which the goods are traded:
xi: the value for duty expressed in the currency in which the goods are traded:
xii: the value for duty expressed in New Zealand currency:
xiii: the country of origin of the goods:
xiv: the country from which the goods have been exported:
xv: the amount paid or payable to transport the goods to New Zealand from the country of exportation, including any amount paid or payable for internal transportation of the goods in the country of exportation:
xvi: the insurance costs associated with transporting the goods to New Zealand, inclusive of any insurance costs in the country of exportation:
b: in the case of an entry under section 81
i: the licensee of the Customs-controlled area from which the goods are removed:
ii: the owner of the goods:
iii: the Customs-controlled area from which the goods are removed:
iv: the identity of the person making the entry:
v: the period in respect of which the entry is being made:
vi: the item number in Part A of the Excise and Excise-equivalent Duties Table (consisting of 6 digits and 1 alphabetical check letter) for the goods:
vii: the statistical quantity of the goods:
viii: the supplementary quantity of the goods:
c: in the case of an entry under section 89
i: the exporter’s identity:
ii: the identity of the person making the entry:
iii: the identification of the exporting craft or its voyage number:
iv: the bill of lading, air waybill, booking reference, or container identification details:
v: the process indicator:
vi: any permit number or code:
vii: the Tariff item in which the goods are classified under the Tariff Act 1988:
viii: the statistical quantity of the goods:
ix: the final country of destination to which the goods are being exported:
x: the date of export:
xi: the currency code for the currency in which the goods are traded:
xii: the value of the goods expressed in New Zealand currency:
xiii: the value of the goods expressed in the currency in which they are traded:
xiv: the amount of any drawback claimed, if the entry includes a claim for drawback:
d: in the case of a document covered by paragraph (b) of the definition of entry in this section, containing a material error or omission in relation to a matter that the document is required to address. 1996 No 27 s 128
285: Imposition of penalty
1: The chief executive may issue a penalty notice to a person if the chief executive is satisfied that—
a: an entry made by that person contains an error or omission; and
b: either of the following applies:
i: as a result of the error or omission, an amount of duty payable—
A: has not been paid or declared for payment; or
B: would not have been paid or declared for payment:
ii: the entry is otherwise materially incorrect.
2: A penalty notice may require the person to pay to the chief executive, by way of penalty, an amount calculated in accordance with section 287(1) 1996 No 27 s 128A(1), (2)
286: When penalty must be paid
The person to whom a penalty notice is issued under section 285(1) 1996 No 27 s 128A(3)﻿(a)
287: Calculation of amount of penalty
1: The amount of the penalty imposed under section 285
a: if the error or omission has resulted in duty payable not being paid or declared for payment and—
i: the chief executive is satisfied that the error or omission was made knowingly, 100% of the duty unpaid or undeclared, up to a maximum $50,000:
ii: the chief executive is satisfied that the error or omission occurred because the person was grossly careless, 40% of the duty unpaid or undeclared, up to a maximum $35,000:
iii: if the chief executive is satisfied that the error or omission occurred because the person did not take reasonable care (but was not grossly careless), 20% of the duty unpaid or undeclared, up to a maximum $20,000:
iv: none of subparagraphs (i) to (iii) applies, $200:
b: if the error or omission has resulted in excess drawback being paid or claimed and—
i: the chief executive is satisfied that the error or omission was made knowingly, 100% of the excess drawback paid or claimed, up to a maximum $50,000:
ii: the chief executive is satisfied that the error or omission occurred because the person was grossly careless, 40% of the excess drawback paid or claimed, up to a maximum $35,000:
iii: the chief executive is satisfied that the error or omission occurred because the person did not take reasonable care (but was not grossly careless), 20% of the excess drawback paid or claimed, up to a maximum $20,000:
iv: none of subparagraphs (i) to (iii) applies, $200:
c: if the error or omission has resulted in the entry being otherwise materially incorrect, $200.
2: If the amount given by subsection (1)﻿(a)﻿(i), (ii), or (iii) or (b)﻿(i), (ii), or (iii) is less than $200, the amount of the penalty is $200 instead of the amount given.
3: If an error or omission in an entry under section 75 1996 No 27 s 128B
288: No penalty in certain cases
A person is not liable for a penalty under section 285
a: the person voluntarily discloses the relevant error or omission to Customs, except where the disclosure is made after Customs has notified the person of any of the following:
i: that the goods to which the entry relates have been selected for examination by Customs:
ii: that documentation is required to be presented to Customs in relation to the entry:
iii: that Customs intends to conduct an audit or investigation in relation to—
A: a selection of entries that includes the entry; or
B: entries made over a period of time that includes the time when the entry was made; or
b: the person satisfies the chief executive that the person formed a view as to the relevant facts pertaining to the entry that, while incorrect, was reasonable having regard to the information available to the person when the entry was prepared; or
c: the person satisfies the chief executive that—
i: the person acted in good faith on information provided by the importer, exporter, or supplier of the goods (as the case may be) to which the entry relates; and
ii: reliance on the accuracy or completeness of that information was reasonable in the circumstances; or
d: a charging document for an offence under this Act is filed in relation to the error or omission; or
e: the date on which the error or omission was first identified is more than 4 years after the date of lodgement of the entry; or
f: section 345 1996 No 27 s 130
289: Late payment of penalty: further penalties payable
1: This section applies in respect of a penalty imposed under section 285 original penalty section 286 payment period
2: There is payable a further penalty equal to 1% of the amount of the original penalty still to be paid to Customs as at the expiry of the payment period.
3: An additional further penalty is payable if the original penalty is not fully paid to Customs before the close of the seventh day after the expiry of the payment period.
4: The additional further penalty is equal to 4% of the amount of the original penalty still to be paid to Customs as at the close of that seventh day.
5: A further penalty payable under this section is payable by the person to whom the penalty notice was issued under section 285(1)
290: Further penalty may be remitted or refunded
The chief executive may remit or refund the whole or any part of any further penalty payable under section 289 1996 No 27 s 128C(3)
291: Administrative review of, or appeal against, decision to issue penalty notice
1: This section applies if a person to whom a penalty notice has been issued under section 285(1)
a: the decision to issue the penalty notice:
b: the decision as to the amount of the penalty.
2: The person may, within 20 working days after the date on which the penalty notice is issued, do 1 (but not both) of the following:
a: apply for an administrative review of the decision:
b: appeal to a Customs Appeal Authority against the decision. 1996 No 27 ss 128A(3)﻿(b) 128D
292: Administrative review of, or appeal against, decision to refuse to remit or refund further penalty
1: This section applies if a person by whom any further penalty is payable under section 289 section 290
2: The person may, within 20 working days after the date on which notice of the decision is given, do 1 (but not both) of the following:
a: apply for an administrative review of the decision:
b: appeal to a Customs Appeal Authority against the decision. 1996 No 27 s 128D
293: General rules about penalties
1: The amount of any penalty imposed under section 285
2: If the amount of the penalty is paid by or on behalf of the person from whom it is due,—
a: that person is not liable to prosecution for an offence in relation to the error or omission; and
b: the goods in relation to which the error or omission occurred are not liable to seizure.
3: Subsection (2) does not apply in relation to goods that have been forfeited because the importation or exportation of the goods is prohibited (or otherwise unlawful).
4: The amount of any further penalty payable under section 289 1996 No 27 s 128A(5)–(7)
294: Obligation to pay penalty not suspended by review or appeal
1: The obligation to pay, and the right to receive and recover, any penalty or further penalty imposed or payable under section 285 289
a: an application for an administrative review under section 291 292
b: any appeal or legal proceedings.
2: If the administrative review or appeal is successful, the penalty or further penalty must immediately be refunded by the chief executive in whole or in part (as the case requires) to the person by or on whose behalf it was paid.
3: Sections 127(4) 128 section 285 1996 No 27 s 129
4: Automated electronic systems
295: Definitions for subpart
In this subpart,— specified person specified provision
a: any provision in—
i: subpart 1
ii: subpart 3
iii: subpart 9
iv: Part 4
v: Part 6
b: any other provision of this Act that is declared by regulations to be a specified provision. 1996 No 27 s 274A(1), (7)
296: Use of automated electronic systems by Customs to make decisions, exercise powers, comply with obligations, and take related actions
1: The chief executive may approve the use of automated electronic systems by a specified person to make any decision, exercise any power, comply with any obligation, or carry out any other related action under any specified provision.
2: The chief executive may approve the use of an automated electronic system only if—
a: the system is under the chief executive's control; and
b: the chief executive is satisfied that the system has the capacity to make the decision, exercise the power, comply with the obligation, or take the related action with reasonable reliability; and
c: 1 or more persons are always available, as an alternative, to make the decision, exercise the power, comply with the obligation, or take the related action.
3: An automated electronic system approved under subsection (1)—
a: may include components that are outside New Zealand; and
b: may also be used for making decisions, exercising powers, complying with obligations, or taking related actions under other enactments.
4: The chief executive must consult the Privacy Commissioner on the terms and the privacy implications of any arrangements to use an automated electronic system under subsection (1) before—
a: finalising the arrangements; or
b: making any significant variation to the arrangements.
5: A decision that is made, a power that is exercised, an obligation that is complied with, or a related action that is taken using an automated electronic system under this section must be treated for all purposes as if it were made, exercised, complied with, or taken (as the case may be) by a specified person authorised by the specified provision to make the decision, exercise the power, comply with the obligation, or take the related action. 1996 No 27 s 274A(1)–(6)
297: Publication of details of arrangements for use of automated electronic systems
1: The chief executive must ensure that details of any arrangements to use an automated electronic system, and any variation or revocation of the arrangements, are published as soon as practicable—
a: in the Gazette
b: on an Internet site that—
i: is maintained by, or on behalf of, the chief executive; and
ii: is publicly available free of charge.
2: Those details must identify—
a: the relevant decision, power, obligation, or related action to be made, exercised, complied with, or taken under the specified provision; and
b: the automated electronic system that is to make, exercise, comply with, or take that decision, power, obligation, or related action.
3: The use of an automated electronic system is not made invalid by reason only of a failure to publish details of it or any variation to it as soon as practicable in accordance with subsection (1). 1996 No 27 s 274B
298: Variation and substitution of decisions made by automated electronic systems
1: This section applies to a decision made by an automated electronic system (the relevant decision
2: A specified person may—
a: vary, or add to, the terms or conditions of the relevant decision; or
b: substitute a decision for the relevant decision if the specified person is satisfied that the new decision—
i: could have been made under the same specified provision as the relevant decision; and
ii: is more favourable to the affected person.
3: To avoid doubt, a specified person is not obliged to exercise any power in subsection (2) in respect of the relevant decision. 1996 No 27 s 274C
299: Appeals and reviews unaffected
To avoid doubt, a person has the same rights of appeal or right to apply for administrative or judicial review (if any) in relation to a decision made, power exercised, obligation complied with, or other action taken by an automated electronic system as the person would have had if the decision, power, obligation, or other action had been made, exercised, complied with, or taken by a specified person. 1996 No 27 s 274D
5: General provisions about information (including joint border management)
300: Definitions for subpart
In this subpart,— border information section 302(4) Customs JBMS section 302(4) use 1996 No 27 s 282D
301: Customs’ general powers for using information
1: This section applies to—
a: any information that is—
i: provided to, or obtained or generated by, Customs under this Act or any other enactment; or
ii: otherwise provided to, or obtained or generated by, Customs for a lawful purpose related to, or connected with, any function of Customs under this Act or any other enactment; and
b: without limiting paragraph (a), any border information that is stored in a JBMS under—
i: section 302
ii: section 41G
2: Customs may use the information for any of the following purposes:
a: the purpose for which the information was, or was required or permitted to be, provided, obtained, or generated:
b: any lawful purpose relating to, or connected with, the carrying out of any function of Customs under this Act or any other enactment.
3: If the information is provided to, or obtained or generated by, Customs under section 48 49 357 section 47 357(5)
4: Customs must take all reasonable steps to protect the information from being unlawfully—
a: used; or
b: disclosed outside of Customs.
5: Despite subsection (2), Customs may not hold or store personal information for the purpose only of carrying out any function under subpart 6
6: Nothing in this section limits, or prevents, the use of information that is authorised or required under any other provision of this Act. 1996 No 27 ss 279 282A(1), (2) 282L
302: Joint border management
1: Customs may—
a: collect any border information; and
b: store any border information in a Joint Border Management System.
2: Information privacy principles 2 and 3 in section 22
3: A person who is required to provide any border information to Customs may comply with that requirement by providing the border information to the Ministry, or an agency other than Customs, acting under section 41G
4: In this section,— border information
a: means information—
i: that is required to be provided to Customs or the Ministry under this Act or Part 3
ii: that is otherwise lawfully provided or collected for a border protection purpose; and
b: includes (without limitation) information about any of the following:
i: goods, persons, or craft:
ii: import or export transactions:
iii: importers or exporters; and
c: also includes information that is derived from, or related to, any information referred to in paragraphs (a) and (b) or any analysis of information referred to in paragraphs (a) and (b) border protection purpose
a: a function of Customs under this Act:
b: a Ministry-related border management function Joint Border Management System JBMS Ministry
a: means the Ministry as that term is defined in section 2(1)
b: includes—
i: the Director-General of Biosecurity; and
ii: an inspector appointed under section 103 Ministry-related border management function
a: any function of the Ministry under Part 3
b: any other function of the Ministry under the Biosecurity Act 1993
i: to achieve the purpose of Part 3
ii: for the administration of Part 3
c: any function of the Ministry under any of the following Acts in relation to the effective management of risks associated with the movement of goods, persons, or craft into or out of New Zealand:
i: the Food Act 2014
ii: the Hazardous Substances and New Organisms Act 1996
iii: the Agricultural Compounds and Veterinary Medicines Act 1997
iv: the Animal Products Act 1999
v: the Wine Act 2003
vi: any other Act specified by Order in Council made under section 165A 1996 No 27 ss 131A 282D 282J 282K Section 302(2) amended 1 December 2020 section 217 Privacy Act 2020
303: Relationship between this Act and other law relating to information use and disclosure
1: Nothing in this Act limits, or prevents, the use or disclosure of information that—
a: is authorised or required under any other enactment; or
b: is permitted under any other enactment.
2: Nothing in the information privacy principles in section 22 Section 303(2) amended 1 December 2020 section 217 Privacy Act 2020
6: Disclosure of information
304: Definitions for subpart
In this subpart, unless the context otherwise requires,— access a database arrival and departure information
a: the person’s full name:
b: the person’s date of birth:
c: the person’s sex:
d: the person’s passport number:
e: the person’s nationality:
f: if the person has arrived or, as the case may be, departed by aircraft, the flight number of the aircraft:
g: if the person has arrived or, as the case may be, departed by ship, the name of the ship:
h: the date and time that the person arrived in or, as the case may be, departed from New Zealand Category 1 information
a: including information relating to—
i: persons:
ii: goods:
iii: craft; but
b: excluding Category 2 information Category 2 information
a: the following information in relation to any person:
i: arrival and departure information:
ii: biometric information:
iii: passenger name record information; and
b: intelligence assessments and reports generated by Customs chief executive of a government agency Commissioner section 3(1) database government agency
a: a public service agency (as defined in section 5
i: the New Zealand Customs Service; and
ii: the Government Communications Security Bureau; and
iii: the New Zealand Security Intelligence Service; and
iv: Statistics New Zealand:
b: a Crown agent named in Part 1
c: an independent Crown entity named in Part 3
d: the New Zealand Police:
e: the New Zealand Defence Force identifying information organisation private sector organisation terrorist act section 5(1) Section 304 government agency replaced 7 August 2020 section 135 Public Service Act 2020
305: Relationship between subpart and other provisions of Act
Nothing in this subpart limits, or prevents, the disclosure of information that is authorised or required under any other provision of this Act. Disclosure to government agencies
306: Information matching for purposes of Student Loan Scheme Act 2011
1: The purpose of this section is to facilitate the exchange of information between Customs and the Inland Revenue Department for the purposes of assisting the Commissioner to—
a: verify whether borrowers are New Zealand-based or overseas-based for the purposes of the Student Loan Scheme Act 2011
b: verify whether borrowers are New Zealand residents for the purposes of that Act:
c: locate, when they enter or leave New Zealand, borrowers who are in serious default in relation to a student loan.
2: For the purpose of this section, the Commissioner may supply to the chief executive of Customs any identifying information about a borrower.
3: If, in relation to any borrower, identifying information is supplied in accordance with subsection (2), the chief executive of Customs may compare that information with any arrival and departure information held by Customs that relates to that borrower.
4: If Customs has information relating to a borrower, the chief executive of Customs may, for the purpose of this section, supply to the Commissioner any of the following information held by Customs:
a: the borrower’s arrival and departure information:
b: the borrower’s tax file number:
c: information provided by the borrower when arriving in or, as the case may be, departing from New Zealand.
5: The chief executive of Customs and the Commissioner may, for the purpose of this section, determine by written agreement between them—
a: the frequency with which information may be supplied; and
b: the form in which information may be supplied; and
c: the method by which information may be supplied.
5A: On or after 1 December 2020, no information may be supplied under this section except under—
a: an information matching agreement entered into under Part 10 clause 11
b: an approved information sharing agreement entered into under subpart 1
6: In this section,— borrower section 4(1) identifying information section 208(2) serious default Student Loan Scheme Act 2011 unpaid amount section 5 1996 No 27 ss 280G 280H 2011 No 62 s 208 Section 306(5A) inserted 1 December 2020 section 190 Privacy Act 2020
307: Information matching for purposes of Child Support Act 1991
1: The purpose of this section is to facilitate the exchange of information between Customs and the Inland Revenue Department for the purpose of assisting the Commissioner to—
a: locate any person who is in serious default in the payment of any financial support debt; and
b: take appropriate debt recovery action against that person.
2: For the purpose of this section, the Commissioner may supply to the chief executive of Customs any identifying information about a person who is in serious default.
3: If, in relation to a person who is in serious default, identifying information is supplied in accordance with subsection (2), the chief executive of Customs may compare that information with any arrival and departure information held by Customs that relates to that person.
4: If Customs has information relating to a person who is in serious default, the chief executive of Customs may, for the purpose of this section, supply to the Commissioner any of the following information held by Customs:
a: the person’s arrival and departure information:
b: the person’s tax file number:
c: information provided by the person when arriving in New Zealand or, as the case may be, departing from New Zealand.
5: The chief executive of Customs and the Commissioner may, for the purpose of this section, determine by written agreement between them—
a: the frequency with which information may be supplied; and
b: the form in which information may be supplied; and
c: the method by which information may be supplied.
5A: On or after 1 December 2020, no information may be supplied under this section except under—
a: an information matching agreement entered into under Part 10 clause 11
b: an approved information sharing agreement entered into under subpart 1
6: In this section,— financial support debt
a: financial support (as that term is defined in section 2(1)
b: a penalty or interest under the Child Support Act 1991 serious default 1996 No 27 ss 280J 280K Section 307(5A) inserted 1 December 2020 section 190 Privacy Act 2020
308: Information matching for purposes of benefit and benefit debt recovery
1: The purpose of this section is to facilitate the exchange of information between Customs and the department for the purposes of assisting the chief executive of the department to—
a: verify the entitlement or eligibility of any specified person to or for any benefit:
b: verify the amount of any benefit to which a specified person is or was entitled or for which a specified person is or was eligible:
c: enable the recovery of any debt due to the Crown by a specified person in respect of any benefit.
2: For the purpose of this section, the chief executive of the department may supply to the chief executive of Customs any identifying information about a specified person.
3: If, in relation to any specified person, identifying information is supplied in accordance with subsection (2), the chief executive of Customs may compare that information with any arrival and departure information held by Customs that relates to that specified person.
4: If Customs has information relating to a specified person, the chief executive of Customs may, for the purpose of this section, supply to the chief executive of the department any of the specified person’s arrival and departure information.
5: The chief executive of Customs and the chief executive of the department may, for the purposes of this section, determine by written agreement between them—
a: the frequency with which information may be supplied; and
b: the form in which information may be supplied; and
c: the method by which information may be supplied.
5A: On or after 1 December 2020, no information may be supplied under this section except under—
a: an information matching agreement entered into under Part 10 clause 11
b: an approved information sharing agreement entered into under subpart 1
6: In this section,— benefit
a: a benefit as defined in Schedule 2
b: a funeral grant lump sum payable under section 90
c: any special assistance payable under a programme approved under section 100 101
d: an allowance established by regulations made under section 645 department Social Security Act 2018 specified person
a: means a person—
i: who has applied for a benefit:
ii: in respect of whom an application for a benefit has been made:
iii: who has been granted a benefit:
iv: in respect of whom a benefit, or part of a benefit, has been granted; but
b: does not include a person who is exempted by regulations or a special direction made under the Immigration Act 2009
i: apply for a visa or entry permission in the prescribed manner under section 103(1)﻿(b), (c), and (d)
ii: complete documentation on departure from New Zealand under section 119(1)﻿(c) 1996 No 27 s 280 Section 308(5A) inserted 1 December 2020 section 190 Privacy Act 2020 Section 308(6) benefit replaced 26 November 2018 section 459 Social Security Act 2018 Section 308(6) benefit amended 1 August 2020 section 668 Education and Training Act 2020 Section 308(6) department replaced 26 November 2018 section 459 Social Security Act 2018
309: Information matching for purposes of mutual assistance provision contained in social security agreement
1: The purpose of this section is to facilitate the exchange of information between Customs and the department for the purpose of giving assistance to the Government of a country with which New Zealand has a social security agreement that contains a mutual assistance provision under the Social Security Act 2018
2: For the purpose of this section, the chief executive of the department may supply to the chief executive of Customs—
a: any identifying information supplied to the department by the Government of that country; and
b: any identifying information obtained by the department about a person who has applied for a benefit to which that social security agreement applies.
3: If, in relation to any person, identifying information is supplied in accordance with subsection (2), the chief executive of Customs may compare that information with any arrival and departure information held by Customs that relates to that person.
4: If Customs has information relating to the person, the chief executive of Customs may, for the purpose of this section, supply to the chief executive of the department any arrival and departure information relating to that person that is held by Customs if that information is of a type specified in an agreement made under regulations made under section 450
5: If the chief executive of Customs has supplied information under subsection (4), the department may supply that information to the competent institution of the Government of the other country in accordance with the mutual assistance provision of the social security agreement.
6: If information is supplied to the chief executive of Customs under subsection (2), the chief executive—
a: may use that information for the purposes set out in subsections (3) and (4):
b: may not supply that information to any other country without the prior written consent of the chief executive of the department, and that supply or consent may be subject to any conditions that the chief executive of the department considers appropriate to impose.
6A: On or after 1 December 2020, no information may be supplied under this section except under—
a: an information matching agreement entered into under Part 10 clause 11
b: an approved information sharing agreement entered into under subpart 1
7: In this section,— department Social Security Act 2018 social security agreement (for example, a Convention), or an alteration to an agreement, in respect of which an Order in Council has been made under section 380 1996 No 27 ss 280A 280B Section 309(1) amended 26 November 2018 section 459 Social Security Act 2018 Section 309(4) amended 26 November 2018 section 459 Social Security Act 2018 Section 309(6A) inserted 1 December 2020 section 190 Privacy Act 2020 Section 309(7) department amended 26 November 2018 section 459 Social Security Act 2018 Section 309(7) social security agreement amended 26 November 2018 section 459 Social Security Act 2018
310: Information matching for purpose of fines enforcement
1: The purpose of this section is to facilitate the exchange of information between Customs and the department for the purpose of assisting the chief executive of the department to—
a: locate any person who is in serious default in the payment of any fine; and
b: take appropriate fines enforcement action against that person.
2: For the purpose of this section, an authorised officer may supply to the chief executive of Customs any identifying information about a person who is in serious default.
3: If, in relation to a person who is in serious default, identifying information is supplied in accordance with subsection (2), the chief executive of Customs may compare that information with any information held by Customs that relates to that person.
4: If Customs has information relating to a person who is in serious default, the chief executive of Customs may, for the purpose of this section, supply to an authorised officer any arrival and departure information relating to that person that is held by Customs.
5: The chief executive of Customs and the chief executive of the department may, for the purpose of this section, determine by agreement between them—
a: the frequency with which information may be supplied; and
b: the form in which information may be supplied; and
c: the method by which information may be supplied.
5A: On or after 1 December 2020, no information may be supplied under this section except under—
a: an information matching agreement entered into under Part 10 clause 11
b: an approved information sharing agreement entered into under subpart 1
6: In this section,— authorised officer
a: means any officer, employee, or agent of the department who is authorised by the chief executive of the department to supply information to, or receive information from, the chief executive of Customs under this section; and
b: includes a constable department fine
a: a fine (as that term is defined in section 79(1)
b: a fine to which section 19
c: a fine to which section 43 45
d: any amount payable under section 138A(1) fines enforcement action serious default
a: the person owes—
i: an amount of $1,000 (or any other amount not exceeding $5,000 that may be fixed by the Governor-General by Order in Council ( see
ii: any amount of reparation; and
b: a warrant to arrest the person has been issued in respect of the non-payment of the whole, or of any part, of any amount referred to in paragraph (a); and
c: the warrant has not been withdrawn or executed.
7: An order under paragraph (a)﻿(i) of the definition of serious default in subsection (6) is secondary legislation ( see Part 3 1996 No 27 ss 280C 280D The following table is small in size and has 3 columns that are grouped under the heading Legislation Act 2019 requirements for secondary legislation made under this section. Legislation Act 2019 requirements for secondary legislation made under this section Publication PCO must publish it on the legislation website and notify it in the Gazette LA19 s 69(1)﻿(c) Presentation The Minister must present it to the House of Representatives LA19 s 114 cl 32(1)﻿(a) Disallowance It may be disallowed by the House of Representatives LA19 ss 115 116 This note is not part of the Act. Section 310(5A) inserted 1 December 2020 section 190 Privacy Act 2020 Section 310(6) serious default amended 28 October 2021 section 3 Secondary Legislation Act 2021 Section 310(7) inserted 28 October 2021 section 3 Secondary Legislation Act 2021
311: No Crown liability to third parties for fines enforcement action
1: This section applies to the taking of any fines enforcement action against a person who is alleged to be in serious default (the alleged defaulter
a: after the arrival of the alleged defaulter in New Zealand; or
b: before the departure of the alleged defaulter from New Zealand.
2: The Crown is not liable to any person (for example, an airline operator or a passenger on an airline) for any loss or damage caused as a result of, or in connection with, the actions described in subsection (1) unless the person or persons taking those actions, or any employee of the Crown performing any function directly or indirectly connected with those actions, has not acted in good faith or has been grossly negligent.
3: Nothing in subsection (2) applies to or affects any question of the liability of the Crown to the alleged defaulter. 1996 No 27 s 280E
312: Direct access to information for purposes of Student Loan Scheme Act 2011
1: The purpose of this section is to facilitate access by the Inland Revenue Department to information stored in a database for the purpose of assisting the Commissioner to—
a: verify whether borrowers are New Zealand-based or overseas-based for the purposes of the Student Loan Scheme Act 2011:
b: verify whether borrowers are New Zealand residents for the purposes of that Act:
c: verify whether borrowers are in New Zealand for the purposes of that Act:
d: locate, when they enter or leave New Zealand, borrowers who are in serious default in relation to a student loan.
2: The chief executive of Customs may, for the purpose of this section, allow the Commissioner to access a database in accordance with a written agreement entered into by the chief executive and the Commissioner.
3: In accessing a database for the purpose of this section, the Commissioner may search only for arrival and departure information relating to preselected borrowers who are of interest to the Commissioner.
4: The Commissioner must take all reasonable steps to ensure that—
a: only persons with appropriate powers delegated to them by the Commissioner—
i: have access to the database; and
ii: use the database; and
b: a record is kept of—
i: every occasion on which persons access a database; and
ii: the reason for accessing the database; and
iii: the identity of the person who accessed the database; and
c: every person who accesses a database for the purpose of this section complies with subsection (3).
5: In this section,— borrower section 4(1) serious default Student Loan Scheme Act 2011 unpaid amount section 5 1996 No 27 ss 280G 280I 2011 No 62 s 209
313: Direct access to information for purposes of Child Support Act 1991
1: The purpose of this section is to facilitate access by the Inland Revenue Department to information stored in a database for the purpose of assisting the Commissioner to—
a: locate any person who is in serious default in the payment of any financial support debt:
b: take appropriate debt recovery action against that person.
2: The chief executive of Customs may, for the purpose of this section, allow the Commissioner to access a database in accordance with a written agreement entered into by the chief executive and the Commissioner.
3: In accessing a database for the purpose of this section, the Commissioner may search only for arrival and departure information relating to preselected persons who are of interest to the Commissioner.
4: The Commissioner must take all reasonable steps to ensure that—
a: only persons with appropriate powers delegated to them by the Commissioner—
i: have access to the database; and
ii: use the database; and
b: a record is kept of—
i: every occasion on which persons access a database; and
ii: the reason for accessing the database; and
iii: the identity of the person who accessed the database; and
c: every person who accesses a database for the purpose of this section complies with subsection (3).
5: In this section,— financial support debt
a: financial support (as that term is defined in section 2(1)
b: a penalty or interest under the Child Support Act 1991 serious default 1996 No 27 ss 280J 280L
314: Direct access to information for purposes of benefit and benefit debt recovery
1: The purpose of this section is to facilitate direct access by the department to information stored in a database for the purpose of assisting the chief executive of the department to—
a: verify the entitlement or eligibility of any specified person to or for any benefit:
b: verify the amount of any benefit to which a specified person is or was entitled or for which a specified person is or was eligible:
c: enable the recovery of any debt due to the Crown by a specified person in respect of any benefit.
2: The chief executive of Customs may, for the purpose of this section, allow the chief executive of the department to access a database in accordance with a written agreement entered into by the chief executive of Customs and the chief executive of the department.
3: In accessing a database for the purpose of this section, the chief executive of the department may search only for arrival and departure information relating to preselected specified persons who are of interest to the chief executive of the department.
4: The chief executive of the department must take all reasonable steps to ensure that—
a: only persons with appropriate powers delegated to them by the chief executive of the department—
i: have access to the database; and
ii: use the database; and
b: a record is kept of—
i: every occasion on which persons access a database; and
ii: the reason that the database is accessed; and
iii: the identity of each person who accessed the database; and
c: every person who accesses a database for the purpose of this section complies with subsection (3).
5: In this section,— benefit
a: a benefit as defined in Schedule 2
b: a funeral grant lump sum payable under section 90
c: any special assistance payable under a programme approved under section 100 101
d: an allowance established by regulations made under section 645 department Social Security Act 2018 specified person
a: means a person—
i: who has applied for a benefit:
ii: in respect of whom an application for a benefit has been made:
iii: who has been granted a benefit:
iv: in respect of whom a benefit, or part of a benefit, has been granted; but
b: does not include a person who is exempted by regulations or a special direction made under the Immigration Act 2009
i: apply for a visa or entry permission in the prescribed manner under section 103(1)﻿(b), (c), and (d)
ii: complete documentation on departure from New Zealand under section 119(1)﻿(c) 1996 No 27 s 280 Section 314(5) benefit replaced 26 November 2018 section 459 Social Security Act 2018 Section 314(5) benefit amended 1 August 2020 section 668 Education and Training Act 2020 Section 314(5) department replaced 26 November 2018 section 459 Social Security Act 2018
315: Direct access to information for other purposes
1: The purpose of this section is to facilitate a government agency’s access to information stored in a database for the purpose of assisting the agency to carry out its functions related to, or involving, any of the following:
a: the prevention, detection, investigation, prosecution, or punishment of offences:
b: the prevention, detection, or investigation of any potential, suspected, or actual—
i: terrorist act; or
ii: facilitation of a terrorist act:
c: the protection of national security:
d: the processing of international passengers:
e: the protection of border security:
f: the protection of public revenue:
g: the protection of public health and safety.
2: The chief executive of Customs may, for the purpose of this section, allow the chief executive of a government agency (an accessing agency
a: the Minister of Customs; and
b: the Minister responsible for the accessing agency.
3: Before entering into a written agreement under this section, or varying any such agreement, the Ministers must—
a: be satisfied that—
i: direct access to the information is reasonable and practical having regard to the amount of information to be accessed; and
ii: there are adequate safeguards to protect the privacy of individuals, including that the proposed compliance and audit requirements for the direct access to and use, disclosure, and retention of the information are sufficient; and
iii: the agreement will include appropriate procedures for direct access to and use, disclosure, and retention of the information; and
b: consult the Privacy Commissioner and have regard to any comments received from the Privacy Commissioner on the proposed agreement.
4: A written agreement must specify—
a: the database or databases that may be accessed; and
b: the particular type or class of information that may be accessed; and
c: the particular purpose or purposes for which the information is accessed; and
d: the particular function being, or to be, carried out by the government agency for which the information is required; and
e: the mechanism by which the information is to be accessed; and
f: how the information accessed is to be used by the government agency to achieve the particular purpose or purposes; and
g: the positions or designations of the persons in the government agency who may access the database or databases; and
h: the records to be kept in relation to each occasion a database is accessed; and
i: the safeguards that are to be applied for protecting personal information, or commercially sensitive information, that is disclosed; and
j: the requirements relating to storage and disposal of information obtained by the agency from the database or databases; and
k: the circumstances (if any) in which the information may be disclosed by the government agency to another agency, and how that disclosure may be made; and
l: the requirements for reviewing the agreement. 1996 No 27 s 280M
316: Disclosure of information other than under information matching agreement or direct access agreement
1: The purpose of this section is to facilitate the disclosure of information by the chief executive of Customs to the chief executive of a government agency where that disclosure—
a: is to be on a regular basis; and
b: is not facilitated by—
i: an information matching agreement under sections 306 to 310
ii: a direct access agreement under sections 312 to 315
2: The chief executive of Customs may, for the purpose of this section, disclose to the chief executive of a government agency either or both of the following categories of information:
a: Category 1 information for the purpose of assisting the government agency to carry out its functions:
b: Category 2 information for the purpose of assisting the government agency to carry out its functions related to, or involving, any of the following:
i: the prevention, detection, investigation, prosecution, or punishment of offences:
ii: the prevention, detection, or investigation of any potential, suspected, or actual—
A: terrorist act; or
B: facilitation of a terrorist act:
iii: the protection of national security:
iv: the processing of international passengers:
v: the protection of border security:
vi: the protection of public revenue:
vii: the protection of public health and safety.
3: However, that disclosure to a government agency (an accessing agency
a: the Minister of Customs; and
b: the Minister responsible for the accessing agency.
4: Before entering a written agreement under this section, or varying any such agreement, the Ministers must—
a: be satisfied that—
i: disclosure of the information is reasonable and practical; and
ii: there are adequate safeguards to protect the privacy of individuals, including that the proposed compliance and audit requirements for the use, disclosure, and retention of the information are sufficient; and
iii: the agreement will include appropriate procedures for the disclosure and retention of the information; and
b: consult the Privacy Commissioner and have regard to any comments received from the Privacy Commissioner on the proposed agreement.
5: A written agreement must specify—
a: the particular type or class of information to be disclosed; and
b: the particular purpose or purposes for which the information is accessed; and
c: the particular function being, or to be, carried out by the government agency for which the information is required; and
d: how the information is to be used by the government agency to assist with the carrying out of those functions; and
e: the form in which the information is to be disclosed; and
f: the positions or designations of the persons in the government agency to whom the information may be disclosed; and
g: the safeguards that are to be applied for protecting personal information, or commercially sensitive information, that is disclosed; and
h: the requirements relating to storage and disposal of the disclosed information; and
i: the circumstances (if any) in which the information may be disclosed by the agency to another agency, and how that disclosure may be made; and
j: the requirements for reviewing the agreement. Disclosure to private sector organisations
317: Disclosure of information to private sector organisations
1: The purpose of this section is to facilitate the disclosure of information by the chief executive of Customs to a private sector organisation where the information—
a: is to be disclosed on a regular basis; and
b: would be required to be made available under the Official Information Act 1982
2: The chief executive of Customs may, for the purpose of this section, enter into a written agreement with a private sector organisation for the regular disclosure, without request, of information held by Customs that the chief executive would be required to disclose to the organisation upon request under the Official Information Act 1982
3: Before entering into an agreement under this section, or varying any such agreement, the chief executive of Customs—
a: must consult the Privacy Commissioner; and
b: may consult—
i: the Chief Ombudsman; and
ii: any person that the chief executive considers is representative of interests likely to be substantially affected by the proposed agreement; and
c: must have regard to any comments received from the persons consulted under paragraphs (a) and (b).
4: The written agreement must specify—
a: the particular type or class of information to be disclosed; and
b: how the information is to be used by the private sector organisation; and
c: the form in which the information is to be disclosed; and
d: the positions or designations of the persons in the private sector organisation to whom the information may be disclosed; and
e: the safeguards that are to be applied for protecting personal information, or commercially sensitive information, that is disclosed; and
f: the requirements relating to storage and disposal of the disclosed information; and
g: the circumstances (if any) in which the information may be disclosed by the private sector organisation to another specified private sector organisation, and how that disclosure may be made; and
h: the requirements for reviewing the agreement. Disclosure to overseas authority
318: Disclosure of information to overseas authority
1: The purpose of this section is to facilitate the disclosure of information by the chief executive of Customs to an overseas authority for the purpose of assisting the authority to carry out its functions related to, or involving, any of the following:
a: the prevention, detection, investigation, prosecution, or punishment of offences; or
b: the processing of international passengers at the border; or
c: the protection of border security; or
d: the enforcement of a law imposing a pecuniary penalty; or
e: the protection of public health and safety; or
f: the protection of public revenue.
2: The chief executive of Customs may, for the purpose of this section, disclose any information held by Customs to an overseas authority—
a: in accordance with a written agreement entered into between the chief executive of Customs and the overseas authority that complies with subsection (5); or
b: in accordance with subsection (6).
3: Despite subsection (2), the chief executive of Customs may not disclose biometric information relating to any person to an overseas authority for the purposes of assisting the overseas authority to perform the function specified in subsection (1)﻿(d).
4: Before entering into a written agreement under this section, or varying any such agreement, the chief executive of Customs must consult the Privacy Commissioner.
5: For the purposes of subsection (2)﻿(a), a written agreement must specify—
a: the particular type or class of information to be disclosed; and
b: the functions of the overseas authority in respect of which the disclosure of the information is required; and
c: how the information is to be used by the overseas authority to assist with the carrying out of those functions; and
d: the form in which the information is to be disclosed; and
e: the safeguards that are to be applied for protecting personal information, or commercially sensitive information, that is disclosed; and
f: the requirements relating to storage and disposal of the information; and
g: the circumstances (if any) in which the information may be disclosed by the agency to another specified agency, and how that disclosure may be made.
6: The chief executive of Customs may disclose information to an overseas authority without a written agreement if—
a: the functions of the overseas authority include the prevention, detection, investigation, prosecution, or punishment of offences that are, or if committed in New Zealand would be,—
i: customs offences of any kind; or
ii: other offences punishable by imprisonment; and
b: the information is disclosed subject to conditions stating—
i: the use that the overseas authority may make of the information; and
ii: either—
A: that the overseas authority must not disclose the information to any other agency, body, or person; or
B: that the overseas authority may disclose the information, or part of it, to a specified agency, body, or person subject to certain conditions; and
c: the chief executive of Customs makes and keeps a record of—
i: the information that was disclosed; and
ii: the overseas authority or authorities to which it was disclosed; and
iii: the conditions subject to which it was disclosed.
7: The Privacy Commissioner may, at intervals of not less than 12 months, require the chief executive of Customs to undertake a review of—
a: an agreement entered into under this section; and
b: the arrangements for disclosure under the agreement.
8: The chief executive must undertake a review required by the Privacy Commissioner under subsection (7) and, as soon as practicable after concluding that review, report the findings of the review to the Privacy Commissioner.
9: This section does not limit the general powers of the chief executive of Customs to enter into agreements not related to the disclosure of information with any overseas authority.
10: In this section,— information
a: Category 1 information:
b: Category 2 information overseas authority 1996 No 27 s 281
319: Chief executive of Customs may issue directions for disclosure of information under section 318(6)
1: The chief executive of Customs may issue written directions relating to the disclosure of information under section 318(6)
2: The directions must identify the employees of Customs authorised to make such disclosures under delegated authority.
3: The directions need not identify particular employees, but may instead identify the positions that the employees hold or the groups to which they belong.
4: Without limiting the generality of subsection (1), the directions may do either or both of the following:
a: describe the circumstances in which disclosure may be made without a request from the overseas authority:
b: set out any criteria, in addition to the criteria in section 318(6) 2008 No 72 s 95C
320: Relationship between section 318 and treaties, etc
1: Nothing in section 318
2: See also sections 303 305 1996 No 27 s 282(2) Publication of agreements
321: Publication of agreements entered into under section 315, 316, 317, or 318
1: This section applies to an agreement entered into under one of the following sections:
a: section 315
b: section 316
c: section 317
d: section 318
2: The agreement, and all variations of the agreement, must be published on an Internet site maintained by or on behalf of Customs.
3: However, subsection (2) does not apply to—
a: an agreement or a variation of an agreement that may be withheld on a request under the Official Information Act 1982
b: a provision of an agreement or a variation of an agreement that may be withheld on a request under the Official Information Act 1982
4: If, in reliance on subsection (3)﻿(a), the agreement or a variation of the agreement is not published, a summary of the agreement or variation of the agreement must be published on an Internet site maintained by or on behalf of Customs.
7: Registered user systems
322: Registered user systems for electronic provision of documents
1: This subpart applies to—
a: any system that is established by Customs to enable any of the following:
i: persons outside Customs who are registered to use the system to provide documents electronically to Customs:
ii: Customs to provide documents electronically to persons outside Customs who are registered to use the system; and
b: without limiting paragraph (a), a JBMS that has any of the capabilities referred to in that paragraph.
2: In this subpart, JBMS section 302(4)
3: In this Act,— registered user registered user system 1996 No 27 s 131A
323: Registration of users of registered user systems
1: The chief executive may register persons to use a registered user system.
2: Regulations may do any of the following:
a: prescribe requirements for the registration of users of registered user systems (including requirements for qualifications and training):
b: allow the chief executive (subject to any restrictions or other requirements provided for in the regulations)—
i: to register persons subject to conditions determined by the chief executive:
ii: to vary or revoke a condition:
iii: after a person is registered, to impose new conditions determined by the chief executive:
iv: to revoke or suspend registrations:
c: provide for the cancellation or expiry of registrations:
d: provide for registered users to nominate representatives for the purposes of this subpart and prescribe requirements in respect of nominated representatives.
3: Regulations may—
a: provide for applications for registration; and
b: without limiting paragraph (a), require applications for registration to be made in the way prescribed by the chief executive’s rules.
4: A person who is dissatisfied with any of the following decisions of the chief executive 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:
a: a refusal to register a person:
b: a decision made under regulations made for the purposes of subsection (2)﻿(b). 1996 No 27 ss 132 132A 134A 135
324: Access generally restricted to registered users
A person must not access a registered user system, or transmit documents to, or receive documents from, a registered user system, unless that person is—
a: a registered user; or
b: otherwise authorised by the chief executive. 1996 No 27 s 131
325: Documents provided using registered user system must be provided in prescribed way
1: Any person who uses a registered user system to provide a document to Customs must do so in the way prescribed by the chief executive’s rules (subject to subsection (2)).
2: If the registered user system is a JBMS,—
a: documents provided for the purpose of complying with a requirement under a Ministry Act to supply any border information to Customs or the Ministry must be provided in the form and manner for the time being generally approved in writing under that Act; and
b: rules made for the purposes of subsection (1) may set out that form and manner for the information of registered users.
3: In this section,— border information section 302(4) Ministry section 302(4) Ministry Act
a: the Biosecurity Act 1993
b: any Act falling within paragraph (c)﻿(i) to (vi) of the definition of Ministry-related border management function in section 302(4) 1996 No 27 ss 134B 288(1)﻿(j), (1A)
326: Assignment, use, and security of unique user identifier
1: The chief executive may, for the purposes of a registered user system, assign to any registered user a unique user identifier—
a: for use by that user, or that user’s nominated representative; and
b: in any form, or of a nature, that the chief executive considers appropriate.
2: A unique user identifier assigned under subsection (1) may be used only—
a: by or on behalf of the registered user; and
b: for the purpose of accessing, transmitting documents to, or receiving documents from the registered user system.
3: The chief executive may, by notice in writing, impose conditions on the use and security of all or any unique user identifier.
4: The Director-General of Biosecurity may, for the purposes of any enactment, assign the same unique identifier to a person that has been assigned to that person by the chief executive under this section.
5: Information privacy principle 13(2) in section 22 1996 No 27 s 133 Section 326(5) amended 1 December 2020 section 217 Privacy Act 2020
327: Use of unique user identifier presumed secure
1: Any document that is transmitted to a registered user system using a unique user identifier is, in the absence of proof to the contrary, sufficient evidence that the document was transmitted by—
a: the registered user to whom the unique user identifier was issued; or
b: the nominated representative of that registered user.
2: Subsection (1) does not apply if the registered user, or the user’s nominated representative, notified Customs that the unique user identifier was no longer secure before the unauthorised use of the identifier by another person. 1996 No 27 s 134
328: Regulations in relation to access
Regulations may make provision regulating access to registered user systems.
329: Offences in relation to unauthorised access to or improper use of registered user system
1: A person commits an offence if the person—
a: knowingly, and without lawful authority, by any means gains access to, or attempts to gain access to, a registered user system; or
b: having gained lawful access to a registered user system, knowingly uses or discloses information obtained from the registered user system for an unauthorised purpose; or
c: knowing that he or she is not authorised to do so,—
i: receives information obtained from a registered user system; and
ii: uses, discloses, publishes, or otherwise disseminates that information.
2: A person who commits an offence under this section is liable on conviction,—
a: in the case of an individual, to—
i: imprisonment for a term not exceeding 2 years; or
ii: a fine not exceeding $15,000:
b: in the case of a body corporate, to a fine not exceeding $75,000. 1996 No 27 s 182
330: Offence in relation to interference with registered user system
1: A person commits an offence if the person—
a: knowingly falsifies any record or information stored in a registered user system; or
b: knowingly damages or impairs a registered user system; or
c: without the permission of the chief executive, knowingly damages or impairs any computer system on which any information obtained from a registered user system is held or stored.
2: A person who commits an offence under this section is liable on conviction to—
a: imprisonment for a term not exceeding 3 years; or
b: a fine not exceeding $25,000. 1996 No 27 s 183
331: Offences in relation to security of, or unauthorised use of, unique user identifiers
1: A registered user commits an offence if the user, without reasonable excuse, fails to comply with, or ensure compliance with, any condition imposed by the chief executive relating to the security of that registered user's unique user identifier.
2: A person who is not a registered user, or the nominated representative of a registered user, of a registered user system commits an offence if the person, without reasonable excuse, uses any unique user identifier to authenticate a transmission of a document to the registered user system.
3: A person who is a registered user, or the nominated representative of a registered user, of a registered user system commits an offence if the person, without reasonable excuse, uses a unique user identifier that is not assigned to that user to authenticate a transmission of a document to the registered user system.
4: A person who commits an offence under this section is liable on conviction to a fine not exceeding $5,000. 1996 No 27 s 184
332: Customs must keep records of transmissions to or from registered user systems
1: Customs must keep a record of every transmission—
a: sent to a registered user using a registered user system; or
b: received from a registered user using a registered user system.
2: The record described in subsection (1) must be kept for—
a: a minimum of 7 years (beginning on the day after the date on which the transmission was sent or received, as the case may be); or
b: any other prescribed period. 1996 No 27 s 136
8: Customs rulings
333: Application for Customs ruling
1: A person may apply to the chief executive for a Customs ruling, in relation to particular goods that are specified in the application, on any of the following matters:
a: the Tariff classification of those goods under Part 1 of the Tariff:
b: the excise classification of those goods under the Excise and Excise-equivalent Duties Table:
c: whether those goods are (for the purposes of the Tariff and in accordance with any applicable regulations made for the purposes of section 407
d: whether those goods are subject to a specified duty concession, under Part 2 of the Tariff, referred to in the application.
2: A person may also apply to the chief executive for a Customs ruling as to—
a: the application, in respect of a particular matter, of any regulations made for the purposes of section 407
b: the application, in respect of a particular set of facts or circumstances, of any provision of Schedule 4 1996 No 27 s 119(1), (3)
334: Time when application may be made
An application under section 333
a: in respect of imported goods,—
i: at any time before the date of importation of the goods; or
ii: at any later time that the chief executive in his or her discretion allows; or
b: in respect of goods manufactured in a manufacturing area,—
i: at any time before the date of manufacture of the goods; or
ii: at any later time that the chief executive in his or her discretion allows. 1996 No 27 s 119(2)
335: Making application
1: An application under section 333
a: be made in the way prescribed by the chief executive’s rules; and
b: state the name and address of the applicant; and
c: if applicable, specify the particular goods that are the subject of the application; and
d: specify the matter or matters on which the applicant requests a Customs ruling; and
e: state the applicant’s opinion as to what the Customs ruling should be; and
f: in the case of an application under section 333(1)
g: include all information that is relevant to a proper consideration of the application; and
h: be accompanied by the prescribed fee (if any).
2: The chief executive may, at any time, request further information from an applicant if the chief executive considers that the information is relevant to the application. 1996 No 27 s 119(4), (5)
336: Making of Customs ruling
1: The chief executive must,—
a: in the case of an application made under section 333(1)
i: in respect of the particular goods; and
ii: in respect of the matter or matters on which the ruling is sought:
b: in the case of an application made under section 333(2)﻿(a)
c: in the case of an application made under section 333(2)﻿(b) Schedule 4
2: The chief executive must make a Customs ruling under this section within the prescribed time after he or she has received,—
a: in the case of an application under section 333(1)
b: all information that the chief executive considers relevant to a proper consideration of the application; and
c: any further information requested under section 335(2)
d: the payment of the fee prescribed for the purposes of section 335(1)﻿(h)
3: The time prescribed for the purposes of subsection (2) must not exceed 150 days.
4: A Customs ruling may be made subject to any conditions that the chief executive considers appropriate. 1996 No 27 ss 120(1)–(3) 286(1)﻿(u)
337: When chief executive may decline to make ruling
The chief executive may decline to make a Customs ruling if, in the chief executive’s opinion, he or she has insufficient information to do so. 1996 No 27 s 120(4)
338: Notice of Customs ruling
The chief executive must, as soon as is reasonably practicable, give notice in writing to the applicant of—
a: a Customs ruling, together with—
i: the reasons for the ruling; and
ii: any conditions to which it is subject; or
b: a decision to decline to make a Customs ruling, together with the reasons for that decision. 1996 No 27 s 121
339: Effect of Customs ruling
1: A Customs ruling under section 336(1)﻿(a)
a: have a particular Tariff classification under Part 1 of the Tariff; or
b: have a particular excise classification under the Excise and Excise-equivalent Duties Table; or
c: in accordance with any applicable regulations made for the purposes of section 407 Tariff Act 1988
d: are or are not subject to a specified duty concession under Part 2 of the Tariff.
2: A Customs ruling under section 336(1)﻿(b) section 407
3: A Customs ruling under section 336(1)﻿(c) Schedule 4
4: This section is subject to sections 341 343 1996 No 27 s 122
340: Confirmation of basis of Customs ruling
1: At any time after a Customs ruling is made, the chief executive may, by notice in writing, require the applicant to satisfy the chief executive (in any manner that the chief executive considers appropriate)—
a: that the facts or information on which the Customs ruling was made remain correct; and
b: that any conditions to which the Customs ruling was subject have been complied with.
2: An applicant must satisfy the chief executive of a matter referred to in subsection (1) within—
a: 20 working days; or
b: any longer period that the chief executive considers appropriate. 1996 No 27 s 123
341: Amendment of Customs ruling
1: The chief executive may at any time amend a Customs ruling to correct any error contained in the ruling.
2: The chief executive must, as soon as is reasonably practicable after making the amendment, give notice in writing to the applicant of the amended Customs ruling.
3: The amended ruling applies to the applicant on and from the date on which the notice of the amendment is given under subsection (2). 1996 No 27 s 124(1), (2)
342: Effect of amendment to Customs ruling
1: Despite section 341
a: if the goods are imported—
i: within 3 months after the date on which the notice of the amendment is given; and
ii: under a binding contract entered into before that date; or
b: if the goods have left the place of manufacture or the warehouse in the country from which they are being exported for direct shipment to New Zealand on or before the date on which the notice of the amendment is given; or
c: if the goods are imported on or before the date on which the notice of the amendment is given but have not been entered for home consumption.
2: Despite section 341 section 142 1996 No 27 s 124(3), (4)
343: Cessation of Customs ruling, etc
1: A Customs ruling ceases to have effect on the earliest of the following:
a: the date on which any information on which the Customs ruling was made ceases to be correct in all material respects:
b: the date on which any of the information or facts on which the Customs ruling was made materially changes:
c: the date of a material change to the Tariff Act 1988
d: the date on which any of the conditions to which the Customs ruling was subject ceases to be met or complied with:
e: the date of a failure to satisfy the requirements of the chief executive under section 340
f: 3 years after the date on which notice of the Customs ruling, or any amendment to that Customs ruling, is given to the applicant.
2: A Customs ruling does not come into effect if—
a: information on which it was made was not correct in all material respects; or
b: a material change has occurred in any information or facts on which it was made. 1996 No 27 s 125
344: Appeal from decisions of chief executive
1: This section applies if an applicant is dissatisfied with—
a: a Customs ruling given under this subpart; or
b: a decision under this subpart to—
i: decline to make a Customs ruling; or
ii: amend a Customs ruling.
2: The applicant may, within 20 working days after the date on which notice of the ruling or decision is given, appeal to a Customs Appeal Authority against that ruling or decision. 1996 No 27 s 126
345: No liability where Customs ruling relied on
1: This section applies—
a: in relation to a matter on which a Customs ruling was given; and
b: if the Customs ruling has not ceased to have effect under section 343
c: subject to any amendment to the Customs ruling of which the applicant has received notice under section 341
2: If an applicant has relied on a Customs ruling in relation to specific goods or a specific matter and, as a result, the applicant has not paid the amount of duty that would, but for this section, be payable on the goods, the amount of the duty that would otherwise be payable is not recoverable as a debt due to the Crown.
3: If an applicant has relied on a Customs ruling in relation to specific goods or a specific matter and, as a result, the applicant would, but for this section, be liable to the imposition of a penalty under section 285
4: If an applicant has relied on a Customs ruling in relation to specific goods or a specific matter and, as a result, the goods would, but for this section, be liable to seizure under this Act, the goods may not be seized. 1996 No 27 s 127
346: Publication of Customs rulings
1: The chief executive may publish a Customs ruling on an Internet site maintained by or on behalf of Customs if the chief executive considers that publication of the ruling is in the public interest.
2: The chief executive may publish the whole or any part of a Customs ruling under subsection (1) only—
a: with the consent of the person who applied for the ruling; or
b: to the extent that the information disclosed is already in the public domain; or
c: in a form that prevents any of the information disclosed being identified (by any person) as relating to any particular person.
3: The chief executive must publish a Customs ruling on an Internet site maintained by or on behalf of Customs if the chief executive considers that publication of the ruling is necessary for complying with an international agreement to which New Zealand is a party.
9: Administrative reviews
347: Process for administrative reviews
Schedule 7
10: Customs Appeal Authorities
348: Establishment of Customs Appeal Authorities
1: The Governor-General may, on the joint recommendation of the Ministers of Customs and Justice, establish 1 or more Customs Appeal Authorities.
2: If there is more than 1 Customs Appeal Authority, each authority may be given a distinctive designation determined by the Governor-General. 1996 No 27 s 244(1), (2), (4)
349: Function of Customs Appeal Authority
The function of a Customs Appeal Authority is to sit as a judicial authority for hearing and deciding appeals that are authorised by this Act or any other Act against assessments, decisions, rulings, determinations, and directions of the chief executive. 1996 No 27 s 253
350: Customs Appeal Authorities generally
1: A Customs Appeal Authority consists of 1 person, being a District Court Judge or a lawyer of not less than 7 years’ practice.
2: A person is not to be treated as employed by the Crown for the purposes of the Public Service Act 2020 Government Superannuation Fund Act 1956
3: Customs Appeal Authorities are administered by the Ministry of Justice.
4: Schedule 8 1996 No 27 s 244(3), (5), (6) Section 350(2) amended 7 August 2020 section 135 Public Service Act 2020
351: Offence in relation to false or misleading statement intending to deceive
1: A person commits an offence if the person, with intent to deceive, makes any false or misleading statement or any material omission in any information given to a Customs Appeal Authority for the purposes of this Act.
2: A person who commits an offence under this section is liable on conviction,—
a: in the case of an individual, to a fine not exceeding $20,000:
b: in the case of a body corporate, to a fine not exceeding $100,000. 1996 No 27 s 216(1), (2)
352: Offence in relation to failure to attend, give evidence, supply certain things, etc
1: A person commits an offence if the person, after being summoned to attend to give evidence before a Customs Appeal Authority or to produce to it any papers, documents, records, or things,—
a: without reasonable excuse, fails to attend in accordance with the summons; or
b: without reasonable excuse,—
i: refuses to be sworn or to give evidence; or
ii: having been sworn, refuses to answer any question that the person is lawfully required by the Customs Appeal Authority to answer concerning the subject of the proceedings; or
c: without reasonable excuse, fails to produce any paper, document, record, or thing.
2: No person summoned to attend proceedings before a Customs Appeal Authority can be convicted of an offence under this section unless a payment or tender of the amount fixed under clause 29(2)
a: at the time of the service of the summons; or
b: at some other reasonable time before the date on which that person was required to attend.
3: A person who commits an offence under this section is liable on conviction to a fine not exceeding $5,000. 1996 No 27 s 216(3), (4), (6)
353: Other offences in relation to Customs Appeal Authorities
1: A person commits an offence if the person—
a: wilfully obstructs or hinders a Customs Appeal Authority or any person authorised by a Customs Appeal Authority in any inspection or examination of papers, documents, records, or things under clauses 21 22
b: without reasonable excuse, fails to comply with any requirement of a Customs Appeal Authority or any person authorised by a Customs Appeal Authority made under clauses 21 22
c: without reasonable excuse, fails to comply with any order made by a Customs Appeal Authority under clauses 21 22
2: A person who commits an offence under this section is liable on conviction to a fine not exceeding $5,000. 1996 No 27 s 216(5), (6)
6: Final and miscellaneous provisions
1: Records
354: Keeping of records
1: Every specified person must—
a: keep at a specified place, or cause to be kept at a specified place, any prescribed records for the prescribed period; and
b: as and when directed by a Customs officer, do the following:
i: make the records available to Customs:
ii: provide copies of the records:
iii: answer any questions in respect of the records.
2: The period prescribed for the purposes of subsection (1)﻿(a) must not exceed 7 years.
3: A direction under subsection (1)﻿(b) may (without limitation) require the specified person, for the purpose of making the records available, to operate, or cause to be operated, any device—
a: on which the records are stored; or
b: from which the records can be accessed.
4: In this section,— specified person
a: every licensee of a Customs-controlled area:
b: any importer:
c: any exporter:
d: any agent of a person referred to in paragraphs (a) to (c):
e: any authorised certification body specified place
a: a place in New Zealand; or
b: a place outside New Zealand if,—
i: after making an application under section 355(1)
ii: after making an application under section 355(2) 1996 No 27 ss 95 286(1)﻿(p)
355: Application to keep records outside New Zealand
1: A specified person may apply to the chief executive for authorisation to keep any records, or to cause any records to be kept, at a place outside New Zealand.
2: A person may apply to the chief executive for authorisation to keep records for specified persons at a place outside New Zealand.
3: The chief executive must, after considering an application,—
a: give authorisation; or
b: decline authorisation.
4: The chief executive may give authorisation subject to any terms, conditions, or restrictions that the chief executive considers appropriate.
5: The chief executive may, by written notice,—
a: vary any terms, conditions, or restrictions that an authorisation is subject to; or
b: withdraw an authorisation.
6: In this section, specified person section 354
356: Offences in relation to records
1: A person commits an offence if the person, without reasonable excuse, fails to comply with section 354(1)﻿(a)
2: A person who commits an offence under subsection (1) is liable on conviction,—
a: in the case of an individual,—
i: for a first conviction, to a fine not exceeding $2,000:
ii: for a second conviction, to a fine not exceeding $4,000:
iii: for any subsequent conviction, to a fine not exceeding $6,000:
b: in the case of a body corporate,—
i: for a first conviction, to a fine not exceeding $10,000:
ii: for a second conviction, to a fine not exceeding $20,000:
iii: for any subsequent conviction, to a fine not exceeding $30,000.
3: A person commits an offence if the person, without reasonable excuse, fails to comply with a direction under section 354(1)﻿(b)
4: A person who commits an offence under subsection (3) is liable on conviction,—
a: in the case of an individual,—
i: for a first conviction, to a fine not exceeding $2,000:
ii: for a second conviction, to a fine not exceeding $4,000:
iii: for any subsequent conviction, to a fine not exceeding $6,000:
b: in the case of a body corporate,—
i: for a first conviction, to a fine not exceeding $10,000:
ii: for a second conviction, to a fine not exceeding $20,000:
iii: for any subsequent conviction, to a fine not exceeding $30,000. 1996 No 27 s 205(1)–(4)
357: Giving Customs access to records
1: This section applies to any person who—
a: is a specified person (as that term is defined in section 354
b: is otherwise involved in the handling or transportation of goods that are being imported to, or exported from, New Zealand.
2: The chief executive may, by notice in writing, require a person to whom this section applies to give Customs access to—
a: the records that the person is required to keep under section 354
b: any records of a kind required to be kept under section 354
3: The person must give Customs access to the records—
a: at all reasonable times on and from a date specified in the notice:
b: in the prescribed form and manner.
4: Customs may collect any information to which it is given access under this section.
5: The powers of the chief executive and Customs under this section may be exercised for any of the following purposes:
a: the carrying out of any function of the chief executive, Customs, or a Customs officer under this Act (other than subpart 6
b: the prevention, detection, investigation, prosecution, and punishment of offences that are, or that if committed in New Zealand would be,—
i: customs offences of any kind; or
ii: other offences punishable by imprisonment:
c: the processing of international passengers at the border by public authorities:
d: the protection of border security:
e: the protection of the health and safety of members of the public.
6: Information privacy principles 2 and 3 in section 22
7: This section does not limit section 354(1)﻿(b) 1996 No 27 ss 95A 282A(1), (2) Section 357(6) amended 1 December 2020 section 217 Privacy Act 2020
358: Offences in relation to failure to give Customs access to records
1: A person commits an offence if the person, without reasonable excuse, fails to give Customs access to records under section 357
2: A person who commits an offence under subsection (1) is liable on conviction,—
a: in the case of an individual, to a fine not exceeding $20,000:
b: in the case of a body corporate, to a fine not exceeding $100,000.
3: A person commits an offence if the person, without reasonable excuse, fails to give Customs access to records under section 357
4: A person who commits an offence under subsection (3) is liable on conviction,—
a: in the case of an individual, to a fine not exceeding $5,000:
b: in the case of a body corporate, to a fine not exceeding $25,000. 1996 No 27 s 205A
2: Offences
Interference with goods or cargo
359: Interference with goods
1: A person commits an offence if the person, without the permission of a Customs officer or reasonable excuse,—
a: alters any goods (including the condition of any goods) that are subject to the control of Customs; or
b: interferes with any goods that are subject to the control of Customs; or
c: unpacks or repacks any goods that are subject to the control of Customs; or
d: removes any goods that are subject to the control of Customs from any place in which a Customs officer has directed that the goods be stored.
2: A person who commits an offence under this section is liable on conviction,—
a: in the case of an individual, to a fine not exceeding $5,000:
b: in the case of a body corporate, to a fine not exceeding $25,000. 1996 No 27 s 201
360: Interference with cargo
1: This section applies to any goods that are on a craft that arrives in New Zealand—
a: from the time when the craft arrives in New Zealand:
b: until an inward report is made in accordance with section 24
2: A person commits an offence if the person does any of the following:
a: interferes with the goods:
b: alters the manner in which the goods are stored to facilitate unloading of the goods before the inward report has been made:
c: staves, removes, or destroys the goods:
d: throws the goods overboard:
e: opens any package in which the goods are contained.
3: However, subsection (2) does not apply if the relevant act—
a: was authorised by the chief executive or a Customs officer; or
b: was required by any statutory or other requirement relating to navigation; or
c: is otherwise done with a reasonable excuse.
4: If a person commits an offence under subsection (2), the person in charge of the craft also commits an offence.
5: A person who commits an offence under this section is liable on conviction to a fine not exceeding $15,000. 1996 No 27 s 198
361: Interference with seals, etc
1: No person may, except with the permission or at the direction of a Customs officer, open, alter, break, or erase any fastening, lock, mark, seal, marking, substance, or device that has been used by a Customs officer—
a: in relation to any goods in or on a craft in New Zealand; or
b: on any hatchway, opening, or other place or device on a craft in New Zealand.
2: A person commits an offence if, without reasonable excuse, the person contravenes subsection (1).
3: The person in charge of a craft must ensure compliance with subsection (1).
4: The person in charge of a craft commits an offence if the person fails to ensure compliance with subsection (1).
5: A person who commits an offence under this section is liable on conviction,—
a: in the case of an individual, to a fine not exceeding $5,000:
b: in the case of a body corporate, to a fine not exceeding $25,000. 1996 No 27 s 197
362: Unauthorised use of seals, interference with sealed Customs packages, etc
1: A person commits an offence if the person, without lawful authority or reasonable excuse,—
a: uses a Customs-approved export seal in relation to a package of goods; or
b: alters, removes, damages, disposes of, or otherwise interferes with a Customs-approved export seal used in relation to a package of goods; or
c: uses an approved seal, marking, substance, or device of a kind referred to in clause 2(a)﻿(ii)
d: tampers or interferes with a sealed Customs package by adding other goods to the goods that were in the package when the package was secured.
2: A person who commits an offence under this section is liable on conviction,—
a: in the case of an individual, to a fine not exceeding $5,000:
b: in the case of a body corporate, to a fine not exceeding $25,000. 1996 No 27 s 210A Offences in relation to entries and related returns
363: Offences for failure to make entry, etc
1: A person commits an offence if the person—
a: fails to make an entry that is required to be made under this Act; or
b: fails to comply with section 82 112
2: A person who commits an offence under this section is liable on conviction,—
a: in the case of an individual, to a fine not exceeding $1,000:
b: in the case of a body corporate, to a fine not exceeding $5,000.
3: It is a defence to a prosecution for an offence under this section if the defendant proves that the defendant took all reasonable steps, as the case may be,—
a: to ensure that the entry was made; or
b: to comply with section 82 112 1996 No 27 s 203(1)﻿(a), (2)﻿(a), (3)
364: Offences in relation to erroneous or defective entries, etc
1: A person commits an offence if the person—
a: makes an entry under this Act that is erroneous or defective in a material particular; or
b: makes a return under section 82
c: makes an amendment of an assessment under section 112
2: A person who commits an offence under subsection (1) is liable on conviction,—
a: in the case of an individual, to a fine not exceeding $1,000:
b: in the case of a body corporate, to a fine not exceeding $5,000.
3: It is a defence to a prosecution for an offence under subsection (1) if the defendant proves that the defendant took all reasonable steps to ensure that the entry, return, or amendment (as the case may be) was not erroneous or defective.
4: A person commits an offence if the person—
a: is concerned in the making of an entry under this Act knowing that the entry is erroneous or defective in a material particular; or
b: is concerned in the making of a return under section 82
c: is concerned in the making of an amendment of an assessment under section 112
5: A person who commits an offence under subsection (4) is liable on conviction,—
a: in the case of an individual, to—
i: imprisonment for a term not exceeding 6 months; or
ii: a fine not exceeding the greater of the following:
A: $10,000:
B: an amount equal to 3 times the value of the goods to which the offence relates:
b: in the case of a body corporate, to a fine not exceeding the greater of the following:
i: $50,000:
ii: an amount equal to 3 times the value of the goods to which the offence relates. 1996 No 27 s 203(1)﻿(b), (2)﻿(b), (3), (4), (5)
365: Provisions relating to offences in relation to entries
1: For the purposes of this Act,—
a: every declaration, invoice, certificate, written statement, or other document required or authorised to be made or produced under this Act by a person making an entry is treated as forming part of that entry; and
b: every amendment of an entry is treated as forming part of that entry.
2: Despite subsection (1)﻿(b), an amendment of an entry does not relieve a person—
a: from liability to a penalty or seizure of goods; or
b: from criminal liability incurred in respect of the entry before its amendment. 1996 No 27 s 208 Offences in relation to information
366: Offences in relation to declarations and documents that are erroneous
1: A person commits an offence if the person—
a: makes a declaration or a written statement under this Act that is erroneous in a material particular; or
b: produces or delivers to a Customs officer any document that is erroneous in a material particular.
2: A person who commits an offence under this section is liable on conviction,—
a: in the case of an individual, to a fine not exceeding $1,000:
b: in the case of a body corporate, to a fine not exceeding $5,000.
3: It is a defence to a prosecution for an offence under this section if the defendant proves that the defendant took all reasonable steps to ensure that the declaration, statement, or document (as the case may be) was not erroneous. 1996 No 27 s 204(1)﻿(a), (c), (2)﻿(a), (3)
367: Offence in relation to documents that are not genuine
1: A person commits an offence if the person produces or delivers any document to a Customs officer that is not genuine.
2: A person who commits an offence under this section is liable on conviction,—
a: in the case of an individual, to a fine not exceeding $1,000:
b: in the case of a body corporate, to a fine not exceeding $5,000.
3: It is a defence to a prosecution for an offence under this section if the defendant proves that the defendant took all reasonable steps to ensure that the document was genuine. 1996 No 27 s 204(1)﻿(b), (2)﻿(b), (3)
368: Offences in relation to declarations and documents that are known to be faulty
1: A person commits an offence if the person—
a: makes a declaration under this Act, knowing the declaration is false:
b: produces or delivers to a Customs officer any document that is not genuine, knowing that it is not genuine:
c: produces or delivers to a Customs officer any document that is erroneous in any material particular, knowing that it is erroneous.
2: A person who commits an offence under this section is liable on conviction,—
a: in the case of an individual,—
i: to imprisonment for a term not exceeding 6 months; or
ii: to a fine not exceeding the greater of the following:
A: $10,000:
B: an amount equal to 3 times the value of the goods to which the offence relates:
b: in the case of a body corporate, to a fine not exceeding the greater of the following:
i: $50,000:
ii: an amount equal to 3 times the value of the goods to which the offence relates. 1996 No 27 s 204(4), (5)
369: Offences in relation to failure to update information supplied in advance
1: This section applies if—
a: a person supplies any information to the chief executive, Customs, or a Customs officer for the purposes of this Act within the time for doing so prescribed by this Act, regulations, or the chief executive’s rules (as the case may be); and
b: the information becomes erroneous or misleading in a material particular—
i: after it is supplied; but
ii: before the prescribed time expires and before the person is notified of any decision made in response to the information.
2: The person commits an offence—
a: if the person—
i: knows that the information has become erroneous or misleading in a material particular; and
ii: fails, as soon as is reasonably practicable, to take all reasonable steps to supply the chief executive, Customs, or a Customs officer with replacement information that is not erroneous or misleading in a material particular; or
b: if the person—
i: ought reasonably to know that the information has become erroneous or misleading in a material particular; and
ii: fails, as soon as is reasonably practicable, to take all reasonable steps to supply the chief executive, Customs, or a Customs officer with replacement information that is not erroneous or misleading in a material particular.
3: A person who commits an offence under subsection (2)﻿(a) is liable on conviction,—
a: in the case of an individual, to—
i: imprisonment for a term not exceeding 6 months; or
ii: a fine not exceeding $10,000:
b: in the case of a body corporate, to a fine not exceeding $50,000.
4: A person who commits an offence under subsection (2)﻿(b) is liable on conviction,—
a: in the case of an individual, to a fine not exceeding $1,000:
b: in the case of a body corporate, to a fine not exceeding $5,000. 1996 No 27 s 204A
370: Further offences in relation to records and information
1: A person commits an offence if the person, with intent to defeat the purposes of this Act,—
a: destroys, alters, or conceals any book, document, or record that is required to be kept under this Act; or
b: sends or attempts to send out of New Zealand any book, document, or record that is required to be kept under this Act.
2: A person who commits an offence under this section is liable on conviction to—
a: imprisonment for a term not exceeding 2 years; or
b: a fine not exceeding $50,000.
3: If, in any prosecution for an offence under this section, it is proved that the person charged with the offence destroyed, altered, or concealed, or sent or attempted to send out of New Zealand, any book, document, or record of the kind referred to in subsection (1), it must be presumed, in the absence of evidence to the contrary, that the person did so with intent to defeat the purposes of this Act. 1996 No 27 s 205(5)–(7) Defrauding of revenue
371: Defrauding Customs revenue
1: A person commits an offence if the person knowingly does any act, or omits to do any act, intending to—
a: evade the payment of any duty on goods:
b: enable any other person to evade the payment of any duty on goods:
c: obtain money by way of drawback or a refund of duty on goods to which that person is not entitled under this Act:
d: enable any other person to obtain money by way of drawback or a refund of duty on goods to which that other person is not entitled under this Act:
e: defraud the Customs revenue in any other manner in relation to goods.
2: A person commits an offence if the person conspires with any other person (whether that other person is in New Zealand or not) to do any act, or omit to do any act, with the intention of defrauding the Customs revenue in relation to goods.
3: A person who commits an offence under this section, other than an offence involving goods that are tobacco (whether manufactured or not), is liable on conviction,—
a: in the case of an individual, to—
i: imprisonment for a term not exceeding 5 years; or
ii: a fine not exceeding the greater of the following:
A: $10,000:
B: an amount equal to 3 times the value of the goods to which the offence relates:
b: in the case of a body corporate, to a fine not exceeding the greater of the following:
i: $50,000:
ii: an amount equal to 3 times the value of the goods to which the offence relates.
4: A person who commits an offence under this section involving goods that are tobacco (whether manufactured or not) is liable on conviction,—
a: in the case of an individual, to—
i: imprisonment for a term not exceeding 5 years; or
ii: a fine not exceeding $20,000; or
iii: both:
b: in the case of a body corporate, to a fine not exceeding $100,000. 1996 No 27 s 211
372: Possession or custody of uncustomed goods or prohibited imports
1: A person commits an offence if the person, knowingly and without lawful justification, has in the person’s possession or custody goods that the person knows are uncustomed goods or prohibited imports.
2: A person who commits an offence under this section, other than an offence involving goods that are tobacco (whether manufactured or not), is liable on conviction,—
a: in the case of an individual, to a fine not exceeding the greater of the following:
i: $10,000:
ii: an amount equal to 3 times the value of the goods to which the offence relates:
b: in the case of a body corporate, to a fine not exceeding the greater of the following:
i: $50,000:
ii: an amount equal to 3 times the value of the goods to which the offence relates.
3: A person who commits an offence under this section involving goods that are tobacco (whether manufactured or not) is liable on conviction,—
a: in the case of an individual, to—
i: imprisonment for a term not exceeding 6 months; or
ii: a fine not exceeding $20,000; or
iii: both:
b: in the case of a body corporate, to a fine not exceeding $100,000. 1996 No 27 ss 211(4) 212
373: Purchase, sale, exchange, etc, of uncustomed goods or prohibited imports
1: A person commits an offence if the person, knowingly and without lawful justification, purchases, sells, exchanges, or otherwise acquires or disposes of goods that the person knows are uncustomed goods or prohibited imports.
2: A person who commits an offence under this section, other than an offence involving goods that are tobacco (whether manufactured or not), is liable on conviction,—
a: in the case of an individual, to a fine not exceeding the greater of the following:
i: $10,000:
ii: an amount equal to 3 times the value of the goods to which the offence relates:
b: in the case of a body corporate, to a fine not exceeding the greater of the following:
i: $50,000:
ii: an amount equal to 3 times the value of the goods to which the offence relates.
3: A person who commits an offence under this section involving goods that are tobacco (whether manufactured or not) is liable on conviction,—
a: in the case of an individual, to—
i: imprisonment for a term not exceeding 6 months; or
ii: a fine not exceeding $20,000; or
iii: both:
b: in the case of a body corporate, to a fine not exceeding $100,000. 1996 No 27 ss 211(4) 213
374: Possession or control of concealed goods
1: A person commits an offence if the person knowingly conceals any goods that the person knows are dutiable or prohibited goods.
2: A person who commits an offence under this section is liable on conviction,—
a: in the case of an individual, to a fine not exceeding the greater of the following:
i: $10,000:
ii: an amount equal to 3 times the value of the goods to which the offence relates:
b: in the case of a body corporate, to a fine not exceeding the greater of the following:
i: $50,000:
ii: an amount equal to 3 times the value of the goods to which the offence relates. 1996 No 27 s 214
375: Offence in relation to seized goods
1: A person commits an offence if the person, without the permission of the chief executive, takes, carries away, or otherwise converts to his or her own use any goods that have been seized under section 178
2: A person who commits an offence under this section is liable on conviction,—
a: in the case of an individual, to—
i: imprisonment for a term not exceeding 12 months; or
ii: a fine not exceeding an amount equal to 3 times the value of the goods to which the offence relates:
b: in the case of a body corporate, to a fine not exceeding an amount equal to 3 times the value of the goods to which the offence relates. 1996 No 27 s 215(3), (4) Offences in relation to Customs
376: Threatening or resisting Customs officer
1: A person commits an offence if the person threatens or assaults—
a: any Customs officer acting in the execution of his or her duties; or
b: any person acting in the officer’s aid.
2: A person commits an offence if the person, by force, resists, intentionally obstructs, or intimidates—
a: any Customs officer acting in the execution of his or her duties; or
b: any person acting in the officer’s aid.
3: A person who commits an offence under this section is liable on conviction to—
a: imprisonment for a term not exceeding 12 months; or
b: a fine not exceeding $15,000. 1996 No 27 s 176
377: Obstructing Customs officer or interfering with Customs property
1: A person commits an offence if the person—
a: otherwise than by force, intentionally obstructs any Customs officer acting in the execution of his or her duties; or
b: intentionally interferes with a Customs dog, or any equipment, vehicle, craft, communications system, or other aid used, or intended for use, by Customs; or
c: does any act with the intention of impairing the effectiveness of—
i: a Customs dog; or
ii: any equipment, vehicle, craft, communications system, or other aid used, or intended for use, by Customs.
2: A person who commits an offence under this section is liable on conviction to—
a: imprisonment for a term not exceeding 3 months; or
b: a fine not exceeding $5,000. 1996 No 27 s 177
378: False allegation or report to Customs officer with intention of diverting deployment of Customs personnel, etc
1: A person commits an offence if the person, with the intention of diverting deployment or causing wasteful deployment of Customs personnel or resources, or being reckless as to that result,—
a: makes a false statement to any person that gives rise to serious apprehension for that person’s own safety or the safety of any other person or property, knowing that the statement is false; or
b: behaves in a manner that is likely to give rise to serious apprehension for the safety of any person or property, knowing that the apprehension would be groundless.
2: A person who commits an offence under this section is liable on conviction to—
a: imprisonment for a term not exceeding 3 months; or
b: a fine not exceeding $5,000. 1996 No 27 s 177A(1)﻿(b), (2)
379: Killing or injuring Customs dog
1: A person commits an offence if the person, without lawful authority or reasonable excuse, intentionally kills, maims, wounds, or otherwise injures a Customs dog.
2: A person who commits an offence under this section is liable on conviction to—
a: imprisonment for a term not exceeding 24 months; or
b: a fine not exceeding $15,000; or
c: both. 1996 No 27 s 177AA
380: Personation of Customs officer
1: A person commits an offence if, without reasonable excuse, the person by words, conduct, or demeanour pretends to be a Customs officer.
2: A person commits an offence if the person—
a: is not a Customs officer (or an authorised officer); but
b: without reasonable excuse, wears or uses the uniform, name, designation, or description of a Customs officer.
3: A person commits an offence if the person, without lawful authority, represents any craft, vehicle, or other conveyance as being in the service of Customs.
4: A person who commits an offence under this section is liable on conviction to—
a: imprisonment for a term not exceeding 12 months; or
b: a fine not exceeding $15,000. 1996 No 27 s 178
381: Counterfeit seals, stamps, markings, substances, or devices
1: A person commits an offence if the person, without lawful authority or reasonable excuse, makes, uses, or has in the person’s possession any counterfeit seal, stamp, marking, substance, or device that imitates or closely resembles any seal, stamp, marking, substance, or device used by Customs for the purposes of this Act.
2: A person who commits an offence under this section is liable on conviction,—
a: in the case of an individual, to a fine not exceeding $5,000:
b: in the case of a body corporate, to a fine not exceeding $25,000. 1996 No 27 s 179
382: Unauthorised presence in certain Customs-controlled areas
1: In this section, specified Customs-controlled area
a: the temporary holding of imported goods for the purpose of examining those goods under section 227
b: the disembarkation, embarkation, or processing of persons arriving in, or departing from, New Zealand; or
c: the processing of craft arriving in, or departing from, New Zealand; or
d: the loading or unloading of goods onto or from craft arriving in, or departing from, New Zealand.
2: A person commits an offence if the person, without the permission of a Customs officer or a reasonable excuse, enters into a specified Customs-controlled area that is being, or is about to be, used for any of the purposes for which it is licensed as a Customs-controlled area.
3: A person commits an offence if the person—
a: is directed by a Customs officer to leave a specified Customs-controlled area that is being, or is about to be, used for any of the purposes for which the area is licensed as a Customs-controlled area; and
b: without reasonable excuse, fails to comply with the direction.
4: A person who commits an offence under this section is liable on conviction to a fine not exceeding $1,000. 1996 No 27 s 181
383: Failure to answer questions
1: A person who is required to answer a question under this Act commits an offence if, when the question is put, the person—
a: fails or refuses, without reasonable excuse, to answer the question; or
b: gives an incorrect answer to the question.
2: It is a defence to a prosecution for an offence under this section if the defendant proves that, when required to answer the question, the defendant—
a: did not have, in the defendant’s knowledge, possession, or control, the information required to answer the question; or
b: honestly and reasonably believed that the answer the defendant gave was, in all the circumstances, correct at that time.
3: It is not a reasonable excuse for the purposes of subsection (1)﻿(a) for a person to fail or refuse to answer a question on the ground that to answer would or might incriminate or tend to incriminate that person.
4: A person who commits an offence under this section is liable on conviction,—
a: in the case of an individual, to a fine not exceeding $5,000:
b: in the case of a body corporate, to a fine not exceeding $25,000. 1996 No 27 s 185
384: False allegation or report to Customs officer alleging that offence committed
1: A person commits an offence if the person makes a false statement, or causes a false statement to be made, to a Customs officer alleging that an offence has been committed without a belief in the truthfulness of the statement.
2: A person who commits an offence under this section is liable on conviction to—
a: imprisonment for a term not exceeding 3 months; or
b: a fine not exceeding $5,000.
3: To avoid doubt, subsection (1) applies to written or oral statements. 1996 No 27 s 177A(1)﻿(a), (2) Other offences
385: Adapting craft for smuggling
1: The person in charge of a craft and the owner of the craft each commit an offence if—
a: the craft enters or is found within New Zealand; and
b: any of the following is adapted for the purpose of concealing goods or persons:
i: any part of the craft:
ii: any place in the craft:
iii: any hole, pipe, or device in or on the craft.
2: A person who commits an offence under this section is liable on conviction,—
a: in the case of an individual, to a fine not exceeding $20,000:
b: in the case of a body corporate, to a fine not exceeding $100,000.
3: Section 54 subpart 1 1996 No 27 s 196
386: Possession of incomplete documents
1: A person commits an offence if the person, without lawful authority or reasonable excuse, has in his or her possession or brings into New Zealand any document or form that—
a: is capable of being used for any purpose under this Act; and
b: is signed, or certified, or bears any mark or inscription to indicate that it is correct or authentic; but
c: is incomplete.
2: A person who commits an offence under this section is liable on conviction to a fine not exceeding $5,000. 1996 No 27 s 206
387: Offences in relation to use of goods
1: This section applies if—
a: this Act, the Excise and Excise-equivalent Duties Table, or the Tariff Act 1988
i: for a particular purpose; or
ii: subject to any condition imposed by the responsible Minister or the chief executive; and
b: the goods are so entered.
2: A person commits an offence if the person knowingly—
a: uses or deals with those goods for a purpose other than that for which they are entered; or
b: fails to comply with a condition imposed by the responsible Minister or the chief executive in respect of the goods so entered.
3: A person who commits an offence under this section is liable on conviction to a fine not exceeding the greater of the following:
a: an amount equal to 3 times the amount of the duty that would have been payable if the goods had been entered otherwise than under the provision under which they were entered:
b: $5,000.
4: For the purposes of this section, beer that is entered as exempt from excise duty under clause 6(1) clause 6(2)
5: In this section, responsible Minister
a: the Minister; or
b: the Minister who, with the authority of the Prime Minister, is responsible for the administration of the Tariff Act 1988. 1996 No 27 s 207
388: Offences in relation to importation or exportation of prohibited goods
1: A person commits an offence if the person, without lawful authority or reasonable excuse,—
a: imports into New Zealand, or unships or lands in New Zealand, any prohibited imports; or
b: exports, or transports with intent to export, from New Zealand any prohibited exports; or
c: fails to comply with section 97(8)﻿(a)
d: removes from any Customs-controlled area any prohibited imports; or
e: fails to comply with a term or condition of a licence, permit, or consent to import or export goods whose importation or exportation is otherwise prohibited under section 95A 96 97
2: A person who commits an offence under this section is liable on conviction,—
a: in the case of an individual, to a fine not exceeding $5,000:
b: in the case of a body corporate, to a fine not exceeding $25,000. 1996 No 27 s 209(1)﻿(a), (b), (ca), (d), (f), (3) Section 388(1)﻿(e) amended 1 July 2020 section 13 Customs and Excise (Tobacco) Amendment Act 2020
389: Offences in relation to knowingly importing or exporting prohibited goods
1: A person commits an offence if the person—
a: is knowingly concerned in any importation, transportation, shipment, unshipment, or landing of prohibited imports; or
b: is knowingly concerned in any exportation, transportation, or shipment of prohibited exports; or
c: is knowingly concerned, or conspires, in the removal from a Customs-controlled area of any prohibited imports; or
d: is knowingly concerned in a failure to comply with a term or condition of a licence, permit, or consent to import or export goods whose importation or exportation is otherwise prohibited under section 95A 96 97
2: A person who commits an offence under this section is liable on conviction,—
a: in the case of an individual, to—
i: imprisonment for a term not exceeding 6 months; or
ii: a fine not exceeding the greater of the following:
A: $20,000:
B: an amount equal to 3 times the value of the goods to which the offence relates:
b: in the case of a body corporate, to a fine not exceeding the greater of the following:
i: $100,000:
ii: an amount equal to 3 times the value of the goods to which the offence relates.
3: If any conduct that constitutes an offence under this section also constitutes an offence under section 390 391 section 390 or 391 1996 No 27 s 209(1)﻿(c), (e), (g), (2) Section 389(1)﻿(d) amended 1 July 2020 section 14 Customs and Excise (Tobacco) Amendment Act 2020
390: Offences in relation to knowingly importing or exporting objectionable publications
1: A person commits an offence if the person—
a: is knowingly concerned in any importation, exportation, transportation, shipment, unshipment, or landing of any objectionable publication; or
b: is knowingly concerned, or conspires, in the removal from a Customs-controlled area of an objectionable publication.
2: A person who commits an offence under this section is liable on conviction,—
a: in the case of an individual, to imprisonment for a term not exceeding 10 years:
b: in the case of a body corporate, to a fine not exceeding $100,000.
3: In the sentencing for an offence under this section, sections 132A 132B
4: An offence under this section is a relevant offence for the purposes of section 145A(1) 1996 No 27 s 209(1A), (1B), (5), (6)
391: Offence in relation to knowingly importing or exporting goods for dishonest purpose
1: A person commits an offence if the person is knowingly concerned in any importation or exportation of goods that are for a dishonest purpose.
2: A person who commits an offence under this section is liable on conviction to imprisonment for a term not exceeding 3 years. 1996 No 27 s 209(1)﻿(cab), (2A), (7)
392: Publications imported or exported in course of official duties
1: It is not an offence for the purposes of sections 388 to 390
a: import a publication (whether with the involvement of an overseas publications official or not):
b: export a publication to an overseas official.
2: In this section,— New Zealand publications official section 131(4)﻿(a) to (l) overseas publications official
a: holds an office in that country that corresponds to an office referred to in section 131(4)﻿(a) to (1)
b: is carrying out the functions of that office publication section 2 1996 No 27 s 209A
393: Offences in relation to exportation of goods
1: A person commits an offence if the person, without reasonable excuse, fails to comply with—
a: section 89(1) or (5) 90 92
b: a request made under section 89(4)
2: A person commits an offence if the person is knowingly concerned with a failure to comply with—
a: section 90
b: section 148(2)
3: A person who commits an offence under subsection (1) or (2)﻿(a) is liable on conviction to a fine not exceeding $5,000.
4: A person who commits an offence under subsection (2)﻿(b) is liable on conviction,—
a: in the case of an individual, to—
i: imprisonment for a term not exceeding 6 months; or
ii: a fine not exceeding the greater of the following:
A: $20,000:
B: an amount equal to 3 times the value of the goods to which the offence relates:
b: in the case of a body corporate, to a fine not exceeding the greater of the following:
i: $100,000:
ii: an amount equal to 3 times the value of the goods to which the offence relates. 1996 No 27 s 210 Miscellaneous provisions relating to offences
394: Corporate liability
1: In this section, enterprise
2: If an enterprise commits an offence under this Act, the following persons also commit the offence:
a: every director, manager, secretary, officer, or agent of the enterprise who participated in, directed, authorised, acquiesced in, or assented to the act or omission:
b: every person who—
i: purports to act in the capacity of director, manager, secretary, officer, or agent of the enterprise; and
ii: participated in, directed, authorised, acquiesced in, or assented to the act or omission.
3: An individual who commits an offence as provided for in this section is liable on conviction—
a: to the penalty prescribed for an individual by the section or regulation creating the offence; or
b: if there is no penalty so prescribed for an individual, to the penalty so prescribed for the offence.
4: To avoid doubt, a person may be convicted of an offence as provided for in this section, even if the enterprise has not itself been charged with, or convicted of, the offence. 1996 No 27 s 217
395: Liability of principal and agent
1: Every declaration made, or other act done, by an agent in the course of his or her agency (whether or not that agent is in New Zealand) in relation to any matter under this Act is treated as also having been made or done by the agent's principal, and the principal is liable accordingly to the penalties imposed under this Act.
2: For the purposes of this section,—
a: the knowledge or intent of the agent is imputed to the principal in addition to the principal's own knowledge or intent:
b: the following are treated as also being the agent of the principal:
i: an employee of the agent:
ii: a person carrying out any function of or for the agent:
iii: a person acting under the instruction of the agent.
3: If any person ( A 1996 No 27 s 218
396: Attempts
An attempt to commit an offence under this Act gives rise to the same cause for seizure as if the offence attempted had been committed. 1996 No 27 s 219
397: Court may order payment of money in respect of duty
1: This section applies if a person is convicted of an offence under section 234 253 376 377
2: If the court is of the opinion that the offence was committed for the purpose of enabling the destruction or concealment of any evidence that would support a claim for duty under this Act, the court may, in addition to any other penalty, order the defendant to pay to the Crown a further sum in respect of the claim for duty as the court thinks fit.
3: An order under subsection (2) may be enforced in the same manner as a fine.
4: The recovery of any amount under this section—
a: does not extinguish the claim for duty; but
b: must be taken into account in determining the amount (if any) to be awarded in any subsequent proceedings that may be taken in respect of that claim. 1996 No 27 s 222
398: Filing of charging document
1: Proceedings for any offence under this Act, other than an offence referred to in subsection (3), may be commenced by—
a: the chief executive; or
b: a Customs officer or an agent or any other employee of Customs nominated by the chief executive.
2: A person who purports to act in accordance with a nomination under subsection (1)﻿(b) is, in the absence of proof to the contrary, presumed to have been nominated under that paragraph.
3: Proceedings for an offence under any of sections 351 to 353
4: Section 25
a: any offence under section 18(3) 20 25(1) or (2) 27 40 79 132(1) 180 202 209 217 219 253 352 353 358(3) 371 377 378 383 386 390
b: any offence created by regulations under section 403(5)
5: Subsection (6) applies to any other offence under this Act instead of section 25
6: A charging document in respect of the offence must be filed within 4 years after the date on which the offence was committed. 1996 No 27 s 221 Infringement offences
399: Infringement offences and fees
1: Regulations may do any of the following:
a: prescribe offences under this Act that are infringement offences:
b: prescribe, in relation to an infringement offence, the infringement fee that is payable for the infringement offence.
2: An infringement fee may not exceed $1,000.
3: A person who is alleged to have committed an infringement offence may either—
a: be proceeded against by the filing of a charging document under section 14
b: be served with an infringement notice ( see sections 400 401
4: Proceedings commenced in the way described in subsection (3)﻿(a) do not require the leave of a District Court Judge or Registrar under section 21(1)﻿(a)
400: Infringement notices
1: A Customs officer may issue an infringement notice to a person if the officer has reasonable grounds to believe that the person is committing, or has committed, an infringement offence.
2: An infringement notice may be revoked—
a: by serving written notice on the person to whom the infringement notice was issued; and
b: at any time before—
i: the infringement fee is paid; or
ii: an order for payment of a fine is made or treated as having been made by a court under section 21
401: Procedural requirements for infringement notices, etc
1: The following provisions only of sections 423 to 426 section 400(2)﻿(a)
a: sections 423(1)﻿(a) to (c), (2)﻿(a) to (d), and (3) 424(1)﻿(a) to (c) 425(1)﻿(a) and (b)
b: section 426(2)﻿(a)
2: An infringement notice or a notice under section 400(2)﻿(a) section 423(1)﻿(a) or (2)﻿(d) 424(1)﻿(c) 425(1)﻿(b)
3: An infringement notice must—
a: be in the prescribed form; and
b: contain—
i: details of the alleged infringement offence that are sufficient fairly to inform a person of the time, place, and nature of the alleged offence; and
ii: the amount of the infringement fee; and
iii: the address or addresses at which the infringement fee may be paid; and
iv: the time within which the infringement fee must be paid; and
v: a summary of the provisions of section 21(10)
vi: a statement that the person served with the notice has a right to request a hearing; and
vii: a statement of what will happen if the person served with the notice does not pay the fee and does not request a hearing; and
viii: any other prescribed matters.
4: If an infringement notice is issued, the procedure under section 21
5: Regulations may prescribe, for the purposes of section 21
402: Infringement fees to be paid into Crown Bank Account
The chief executive must pay all infringement fees that are received into a Crown Bank Account.
3: Regulations, orders, rules, etc
Regulations
403: Regulations generally
1: The Governor-General may, by Order in Council, make regulations for any of the following purposes:
a: prescribing any matter that this Act provides is to be prescribed by regulations:
b: providing for any other matters contemplated by this Act, necessary for its administration, or necessary for giving it full effect.
2: Regulations may prescribe exemptions from any regulation.
3: The power under subsection (2), and any other power to prescribe exemptions, includes the power to prescribe exemptions with conditions.
4: Regulations (including regulations prescribing fees or charges) may make different provision for different cases on any differential basis.
5: Regulations may—
a: create offences for contraventions of regulations (and, accordingly, references in this Act to offences under this Act include offences created by regulations); and
b: prescribe for those offences fines not exceeding $1,000.
6: A power to prescribe fees or charges includes the power to prescribe any of the following:
a: the method by which the fees or charges are to be assessed:
b: the persons liable to pay the fees or charges:
c: when the fees or charges must be paid:
d: circumstances in which the fees or charges may be refunded, remitted, or waived (wholly or partly).
7: Fees and charges are a debt due to the Crown and may be recovered by the chief executive (on behalf of the Crown) in any court of competent jurisdiction.
8: A power to prescribe a rate of interest includes the power to prescribe the way in which the rate is to be determined.
9: This Act does not authorise the making of regulations prescribing fees and charges to recover the costs of processing travellers to which the Airports (Cost Recovery for Processing of International Travellers) Act 2014
10: Regulations under this section are secondary legislation ( see Part 3 1996 No 27 ss 286 287(1)﻿(a), (2)–(5) The following table is small in size and has 3 columns that are grouped under the heading Legislation Act 2019 requirements for secondary legislation made under this section. Legislation Act 2019 requirements for secondary legislation made under this section Publication PCO must publish it on the legislation website and notify it in the Gazette LA19 s 69(1)﻿(c) Presentation The Minister must present it to the House of Representatives LA19 s 114 cl 32(1)﻿(a) Disallowance It may be disallowed by the House of Representatives LA19 ss 115 116 This note is not part of the Act. Section 403(10) inserted 28 October 2021 section 3 Secondary Legislation Act 2021
404: Regulations in relation to stores
Regulations may be made prescribing any of the following:
a: the classes of goods that are, or are not, to be treated as being stores for the use of passengers and crew or the service of craft about to depart from any Customs place:
b: the conditions under which those stores may be shipped free of duty or under drawback of duty:
c: the conditions under which those stores are subject to duty:
d: the way in which those stores must be entered. 1996 No 27 s 38
405: Regulations in relation to entries
Regulations may do any of the following:
a: prescribe when an entry under section 75 81 89
b: prescribe the conditions under which an entry under section 75 81 89
c: prescribe, with or without conditions, goods or classes of goods that are treated for the purposes of this Act as having been entered under section 75 81 89
d: prescribe exemptions from section 75(1) 81(1) 89(1)
e: without limiting paragraphs (a) to (d), provide for the chief executive’s rules to prescribe any of the following matters for the purposes of any regulations made for the purposes of any of paragraphs (a) to (d):
i: any form that must be used by any person:
ii: any information that must be provided by any person:
iii: any declaration that must be provided by any person. 1996 No 27 ss 40(a) to (d) 50 71(a), (b), (c) 288(1)﻿(i)
406: Regulations in relation to collection of duty
1: Regulations may be made, on the recommendation of the Minister, prescribing any of the following:
a: an amount of duty below which that duty need not be collected, and the circumstances in which that duty need not be collected:
b: the value of goods below which duty need not be collected, how that value is to be determined, and the circumstances in which that duty need not be collected.
2: Before making a recommendation for the purposes of subsection (1), the Minister must consult the persons, representative groups, government departments, and Crown agencies that he or she considers reasonable and appropriate to consult in the circumstances. 1996 No 27 s 118(1)﻿(a), (ab), (2), (3)
407: Regulations for determining country of produce or manufacture
1: Regulations may do any of the following:
a: prescribe the goods or any type or class of goods that are treated as being the produce or manufacture of any country or group of countries for the purposes of this Act:
b: prescribe, on the recommendation of the Minister after consultation with the responsible Minister, the goods or any type or class of goods that are treated as being the produce or manufacture of any country or group of countries for the purposes of the Tariff Act 1988
c: prescribe the conditions to be fulfilled before goods referred to in paragraph (a) or (b) are treated as being the produce or manufacture of any country or group of countries:
d: authorise 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 that was used in the goods’ production was 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.
2: In subsection (1)﻿(b), responsible Minister Tariff Act 1988 1996 No 27 s 65
408: Regulations for recovering costs for attendance of Customs officers, etc
1: Regulations may do any of the following:
a: impose charges for any of the following:
i: the attendance of Customs officers for the purposes of this Act:
ii: the making of Customs rulings under section 336(1)﻿(c)
b: prescribe the amounts of the charges or the way in which they are to be calculated:
c: authorise the chief executive to determine the persons who must pay the charges (so far as those persons are not prescribed under section 403(6)﻿(b)
2: Charges may be any of the following:
a: fixed charges:
b: charges based on a scale or an hourly or other unit basis:
c: charges based on actual and reasonable costs. 1996 No 27 s 287(1)﻿(b)–(d)
409: Regulations for recovering costs of granting certificates of clearance, etc
1: Regulations may be made, on the recommendation of the Minister, prescribing any of the following:
a: fees or charges that are payable to Customs to meet, or to assist in meeting, the costs and expenses incurred by Customs in granting a certificate of clearance under this Act other than costs and expenses related to clearance of passengers:
b: fees or charges that are payable to Customs to meet, or to assist in meeting, the costs and expenses incurred by Customs in carrying out its functions under this Act that relate to the importation or exportation of goods.
2: Subpart 7
3: Before making a recommendation for the purposes of subsection (1) 1996 No 27 ss 34A 40A 50A
410: Regulations in relation to sale of goods by chief executive
Regulations may prescribe the way in which the chief executive may sell goods under this Act and the proceeds of sale may be dispersed. 1996 No 27 s 286(1)﻿(dd)
411: Regulations in relation to activities of Customs officers outside New Zealand
1: Regulations may prescribe circumstances in which any of the following is to be treated for the purposes of this Act as having been made or carried out in New Zealand:
a: a decision of a prescribed class made by a Customs officer while outside New Zealand:
b: other activities of a prescribed class carried out by a Customs officer outside New Zealand.
2: Nothing in regulations made for the purposes of subsection (1)—
a: requires a person who is not a Customs officer—
i: to do, or not to do, anything outside New Zealand; or
ii: to cause anything to be done, or not to be done, outside New Zealand; or
b: can be relied on to impose criminal or other liability on a person, other than a Customs officer, in relation to any act or omission occurring outside New Zealand.
412: Incorporation of provisions of international agreements by reference in regulations
1: Regulations may incorporate by reference any provisions set out in—
a: an international trade agreement to which New Zealand is a party; or
b: another document that is made to give effect to such an agreement.
2: The provisions may be incorporated in the regulations—
a: in whole or in part; and
b: with modifications, additions, or variations specified in the regulations.
3: Section 64(3) Schedule 2 1996 No 27 ss 287A–287E Section 412(3) amended 28 October 2021 section 3 Secondary Legislation Act 2021 Border processing levy orders
413: Levies for recovering border processing costs
1: In this section, traveller
2: Every traveller who arrives in, or departs from, New Zealand is liable, while there is a levy order in force under subsection (3), to pay a levy to the chief executive in relation to the costs incurred by Customs—
a: in, or for the purpose of, carrying out its functions under this Act or any other enactment; and
b: in relation to travellers and their accompanying baggage (or other goods in their possession or under their control).
3: The Governor-General may, by Order in Council, on the recommendation of the Minister, make a levy order prescribing—
a: the rate of levy or the basis on which the rate is to be calculated or ascertained; and
b: insofar as the order does not set an actual rate, how the actual rate of the levy is to be set; and
c: when and how the levy is to be paid; and
d: how the rate of the levy, and any variation of the rate, is to be notified.
4: The Minister must, before recommending that a levy order be made under this section, consult the persons, representative groups, government departments, and Crown agencies that he or she considers reasonable and appropriate to consult in the circumstances.
5: A levy order must not be made in respect of the costs that are otherwise recovered, or otherwise to be recovered, under this Act or the Airports (Cost Recovery for Processing of International Travellers) Act 2014
6: A levy order under this section is secondary legislation ( see Part 3 1993 No 95 s 140AA 1996 No 27 s 288B The following table is small in size and has 3 columns that are grouped under the heading Legislation Act 2019 requirements for secondary legislation made under this section. Legislation Act 2019 requirements for secondary legislation made under this section Publication PCO must publish it on the legislation website and notify it in the Gazette LA19 s 69(1)﻿(c) Presentation The Minister must present it to the House of Representatives LA19 s 114 cl 32(1)﻿(a) Disallowance It may be disallowed by the House of Representatives LA19 ss 115 116 This note is not part of the Act. Section 413(6) inserted 28 October 2021 section 3 Secondary Legislation Act 2021
414: Contents of border processing levy order
1: A levy order under section 413
a: prescribe different rates of levy, on any differential basis, for different persons or different classes of persons:
b: prescribe a maximum rate or maximum rates of levy:
c: prescribe persons responsible for collecting the levy from those primarily responsible for paying it:
d: exempt certain persons or classes of persons from the requirement to pay the levy:
e: allow persons collecting the levy to recover the costs of collecting the levy and, if so, prescribe the basis on which those costs are to be calculated or ascertained:
f: require that returns be made to the chief executive or some other person or body to enable the amounts of levy payable to be calculated, determined, or verified:
g: provide, subject to any conditions that may be prescribed, for extensions of time for the payment of the levy:
h: provide for the payment of additional or increased levy in the event of late payment or non-payment:
i: provide for circumstances in which levy paid may be refunded:
j: require that levy funds payable be held on trust in separate accounts.
2: Every order must,—
a: for the purpose of determining whether the order is being complied with, require any of the following persons to keep statements, accounts, or records of specified classes or descriptions:
i: the chief executive:
ii: persons responsible for paying the levy:
iii: persons responsible for collecting the levy; and
b: provide for those statements, accounts, or records to be retained for a specified period; and
c: provide for the remuneration of auditors under section 418(2) 1993 No 95 ss 140 140AB 141A 1996 No 27 s 288C
415: Trust accounts for levy money payable to chief executive
1: If a levy order provides that the levy funds payable are to be held on trust in separate accounts, each person responsible for collecting the levy must—
a: keep a bank account at a registered bank; and
b: ensure that the account is so named as to identify that it is a trust account kept by the person responsible for collecting the levy for the purposes of the order; and
c: take all practicable steps to ensure that—
i: the account is used only for holding amounts required to be deposited under this section; and
ii: the balance in the account on any day is not less than the amount outstanding on that day to the chief executive.
2: A person responsible for collecting a levy must deposit in a trust account an amount equal to the levy calculated in accordance with the levy order on the day or days specified in, or calculated in accordance with, that order.
3: If the amount held in the trust account—
a: is more than the amount of levy money that is outstanding to the chief executive, the amount outstanding is treated as being held on trust for the chief executive:
b: is the same as or less than the amount that is outstanding, all the money in the account is treated as being held on trust for the chief executive.
4: Money treated by subsection (3) as being held on trust is not available for the payment of, and is not liable to be attached or taken in execution at the instance of, any creditor of the person responsible for collecting the levy (other than the chief executive).
5: A person who ceases to be a person responsible for collecting a levy must continue to maintain the trust account until all the levy money payable to the chief executive, in respect of the period during which that person was responsible for collecting the levy, has been paid.
6: Nothing in subsection (5) limits or affects any obligation or liability under this Act of any person who has become responsible for collecting the levy.
7: In this section,— levy order section 413 registered bank section 2(1) Banking (Prudential Supervision) Act 1989 trust account 1993 No 95 s 140A 1996 No 27 s 288D Section 415(7) registered bank amended 1 July 2022 section 300(1) Reserve Bank of New Zealand Act 2021
416: Effect of levy order
If an order is made under section 413
a: every person responsible for paying or collecting the levy must do so; and
b: the chief executive may recover the levy in any court of competent jurisdiction as a debt due from any person responsible for paying or collecting it. 1993 No 95 s 141 1996 No 27 s 288E
417: Compliance audits
1: While an order under section 413
2: The purpose of an audit under this section is to ascertain—
a: the extent to which persons responsible for paying or collecting the levy concerned are doing or have done so:
b: the extent to which appropriate amounts of the levy concerned are being or have been paid over to the chief executive:
c: the extent to which statements, accounts, and records are being or have been kept or properly kept. 1993 No 95 ss 141B(1) 141C(1) 1996 No 27 s 288F
418: Auditors
1: A person is not qualified to be an auditor for the purposes of section 417
a: the person is not a qualified auditor within the meaning of section 35
b: the person is an officer or employee of—
i: the chief executive:
ii: any person responsible for collecting the levy concerned:
iii: any person responsible for paying the levy concerned.
2: Every person appointed as an auditor is entitled to remuneration paid by the chief executive as provided for in the relevant levy order.
3: For the purposes of conducting an audit, an auditor may—
a: require any specified person to produce, and the person must produce, for inspection within a reasonable period specified by the auditor any statements, accounts, or records—
i: that are required to be kept under section 414(2)
ii: that are in that person’s possession or under that person’s control:
b: take copies of, or extracts from, those statements, accounts, or records.
4: The persons referred to in subsection (3)﻿(a) are—
a: the chief executive:
b: any person responsible for collecting the levy:
c: any employee or officer of a person in paragraph (a) or (b).
5: Every requirement under subsection (3) must contain—
a: a reference to this section; and
b: the full name of the auditor; and
c: a statement of the powers conferred on the auditor by that subsection.
6: An auditor must not disclose to any person other than the Minister (or a person authorised in that behalf by the Minister) any information obtained by the auditor under subsection (3), except in respect of—
a: a prosecution under this Act:
b: an action for the recovery of any amount due under this Act.
7: To avoid doubt, the Official Information Act 1982 1993 No 95 ss 141B(3)–(5) 141D 1996 No 27 s 288G
419: Offences in relation to levy orders
1: A person commits an offence if the person fails to keep or maintain statements, accounts, or records that are required by an order made under section 413
2: A person commits an offence if the person fails to make a return that the person is required to make by an order made under section 413
3: A person commits an offence if the person makes a return that the person is required to make by an order made under section 413
4: A person commits an offence if the person fails to comply with a requirement imposed under section 418(3)﻿(a)
5: A person who commits an offence under subsection (1) is liable on conviction,—
a: in the case of an individual, to a fine not exceeding $5,000:
b: in the case of a body corporate, to a fine not exceeding $25,000.
6: A person who commits an offence under subsection (2) or (4) is liable on conviction,—
a: in the case of an individual, to a fine not exceeding $1,000:
b: in the case of a body corporate, to a fine not exceeding $5,000.
7: A person who commits an offence under subsection (3) is liable on conviction,—
a: in the case of an individual, to a fine not exceeding $10,000:
b: in the case of a body corporate, to a fine not exceeding $50,000. 1993 No 95 ss 154N(15), (16) 154O(7) 1996 No 27 s 288H
420: Defences for offences in relation to levy orders
1: This section applies to the offences in section 419(1), (2), and (4)
2: It is a defence to a prosecution for an offence if the defendant proves that—
a: the action or event to which the prosecution relates was due to—
i: the act or omission of another person; or
ii: an accident; or
iii: some other cause or circumstance outside the defendant's control; and
b: the defendant took all reasonable precautions, and exercised due diligence, to avoid the commission of the offence.
3: The defence in subsection (2) is available only if the defendant gives a written notice to the prosecutor at least 15 working days before the hearing date, or within such other time as the court allows, that—
a: states the defendant's intention to rely on the defence; and
b: includes facts that support the defence. 1993 No 95 s 154N(1)–(3), (5) 1996 No 27 s 288I Chief executive’s rules, etc
421: Chief executive’s rules
1: The chief executive may make rules prescribing any matter that this Act (including regulations made for the purposes of section 323(3)﻿(b) 405(e) 435(5)﻿(b)
2: A power to prescribe the way in which anything is to be done includes (without limitation) the power to prescribe any of the following:
a: any form that must be used:
b: any information that must be provided:
c: any declaration that must be provided.
3: Rules made under subsection (1) may make different provision for different cases on any differential basis.
4: Rules under this section—
a: are secondary legislation ( see Part 3
b: come into force on a date specified in them, being not less than 28 days after the rules are published under that Act.
5:
6:
7: The chief executive’s power to make rules under subsection (1) cannot be delegated to another person. 1996 No 27 s 288 The following table is small in size and has 3 columns that are grouped under the heading Legislation Act 2019 requirements for secondary legislation made under this section. Legislation Act 2019 requirements for secondary legislation made under this section Publication The maker must: LA19 ss 73 74(1)﻿(a) cl 14 •	notify it in the Gazette •	make it available for inspection free of charge •	make it available for sale at a reasonable price The Ministry of Foreign Affairs and Trade considers that the secondary legislation may have international transparency obligations under the CPTPP s 75 LA19 ss 74(2) 75 Presentation The Minister must present it to the House of Representatives LA19 s 114 cl 32(1)﻿(a) Disallowance It may be disallowed by the House of Representatives LA19 ss 115 116 This note is not part of the Act. Section 421(4) replaced 28 October 2021 section 3 Secondary Legislation Act 2021 Section 421(5) repealed 28 October 2021 section 3 Secondary Legislation Act 2021 Section 421(6) repealed 28 October 2021 section 3 Secondary Legislation Act 2021
422: Interaction with subpart 1 of Part 3 of Legislation Act 2012
Section 422 repealed 28 October 2021 section 3 Secondary Legislation Act 2021
4: Miscellaneous provisions
Giving of notices
423: Giving notice to companies
1: The chief executive, or a Customs officer, may give notice to a company under this Act by—
a: posting it to, or leaving it at, the company's registered office; or
b: delivering it to a person named on the New Zealand register as a director of the company; or
c: delivering it to an employee of the company at the company's head office or principal place of business; or
d: delivering it to a box at a document exchange that the company is using at the time; or
e: sending it by fax machine to the company's registered office, head office, or principal place of business; or
f: sending it by electronic means to the company’s contact electronic address; or
g: if the company, or a director, employee, or agent of the company, is a registered user, sending it by electronic means to the registered user using the registered user system.
2: The chief executive, or a Customs officer, may give notice to an overseas company under this Act by—
a: delivering it to a person who is—
i: named in the overseas register as a director of the overseas company; and
ii: resident in New Zealand; or
b: delivering it to a person named in the overseas register as being authorised to accept service in New Zealand of documents on behalf of the overseas company; or
c: delivering it to an employee of the overseas company at the overseas company's principal place of business in New Zealand; or
d: posting it to the overseas company's principal place of business in New Zealand; or
e: delivering it to a box at a document exchange in New Zealand that the overseas company is using at the time; or
f: sending it by fax machine to the overseas company’s principal place of business in New Zealand; or
g: sending it by electronic means to the overseas company’s contact electronic address; or
h: if the overseas company, or a director, employee, or agent of the overseas company, is a registered user, sending it by electronic means to the registered user using the registered user system.
3: In this section and section 424 company New Zealand register overseas company overseas register section 2(1)
4: For the purposes of this section, a company’s or an overseas company’s contact electronic address
a: an email or other electronic address of the company or overseas company provided to Customs by a person acting for or on behalf of the company or overseas company in relation to the relevant matter:
b: the last known email or other electronic address of a person acting for or on behalf of the company or overseas company in relation to the relevant matter:
c: an email or other electronic address of the company or overseas company that is otherwise available, if there are reasonable grounds to suppose that a person acting for or on behalf of the company or overseas company in relation to the relevant matter will receive the communication. 1996 No 27 s 284(1), (2)
424: Giving notice to bodies corporate other than companies
1: The chief executive, or a Customs officer, may give notice under this Act to a body corporate other than a company or an overseas company by—
a: delivering it to a person who is a principal officer of the body corporate; or
b: delivering it to an employee of the body corporate at the principal office or principal place of business of the body corporate; or
c: posting it to the principal office of the body corporate; or
d: delivering it to a box at a document exchange that the body corporate is using at the time; or
e: sending it by fax machine to the principal office or principal place of business of the body corporate; or
f: sending it by electronic means to the body corporate’s contact electronic address; or
g: if the body corporate, or an employee or an agent of the body corporate, is a registered user, sending it by electronic means to the registered user using the registered user system.
2: For the purposes of this section, a body corporate’s contact electronic address
a: an email or other electronic address of the body corporate provided to Customs by a person acting for or on behalf of the body corporate in relation to the relevant matter:
b: the last known email or other electronic address of a person acting for or on behalf of the body corporate in relation to the relevant matter:
c: an email or other electronic address of the body corporate that is otherwise available, if there are reasonable grounds to suppose that a person acting for or on behalf of the body corporate in relation to the relevant matter will receive the communication. 1996 No 27 s 284(3)
425: Giving notice to individuals
1: The chief executive, or a Customs officer, may give notice under this Act to an individual by—
a: delivering it to that individual; or
b: posting it to that individual’s address; or
c: delivering it to a box at a document exchange that the individual is using at the time; or
d: sending it to a fax machine used by that individual; or
e: sending it by electronic means to the individual’s contact electronic address; or
f: if the individual is a registered user, sending it by electronic means to the individual using the registered user system.
2: For the purposes of this section, an individual’s contact electronic address
a: an email or other electronic address that the individual has provided to Customs:
b: the individual’s last known email or other electronic address:
c: an email or other electronic address of the individual that is otherwise available, if there are reasonable grounds to suppose that the individual will receive the communication. 1996 No 27 s 284(4)
426: Receipt of notices
1: For the purposes of this Act, a notice is treated as having been given—
a: if it is posted, 5 working days after it is posted:
b: if it is delivered to a document exchange, 5 working days after it is delivered:
c: if it is sent to a fax machine, on the first working day following the day on which it was sent:
d: if it is sent by electronic means, on the first working day following the day on which it was sent.
2: In proving the giving of notice—
a: by post or by delivery to a document exchange, it is sufficient to prove that—
i: the document was properly addressed; and
ii: all postal or delivery charges were paid; and
iii: the document was posted or was delivered to the document exchange:
b: by fax machine, it is sufficient to prove that the document was properly transmitted by fax machine to the person concerned:
c: by electronic means under section 423(1)﻿(f) or (2)﻿(g) 424(1)﻿(f) 425(1)﻿(e)
d: by electronic means under section 423(1)﻿(g) or (2)﻿(h) 424(1)﻿(g) 425(1)﻿(f)
3: A notice is not to be treated as having been given to a person if that person proves that, through no fault on their part, the notice was not received within the time specified or at all. 1996 No 27 s 285
427: Chief executive to give written reasons for decisions open to appeal to Customs Appeal Authority
1: This section applies to any decisions of the chief executive that can be appealed to a Customs Appeal Authority.
2: The chief executive’s notice of the decision must—
a: be given without undue delay; and
b: include or be accompanied by a written statement of the reasons for that decision. 1996 No 27 s 283 Declarations
428: Declarations under Act
1: Every declaration that is required to be made, or is authorised, under this Act must be made as follows:
a: in the form specified by the chief executive’s notice under section 48(1) 49(1) see section 50(1)﻿(b)
b: in the form prescribed by the chief executive’s rules, if the declaration is required to be made, or is authorised, under those rules:
c: in the form prescribed by regulations in any other case.
2: If a form referred to in subsection (1)﻿(a) to (c) requires the declaration to be made before any person, the declaration may be made before—
a: a Customs officer; or
b: a person authorised under the Oaths and Declarations Act 1957
c: any other person specified in the notice or prescribed by the chief executive’s rules or by regulations (as the case may be). 1996 No 27 s 277 Evidence
429: Burden of proof
1: This section applies to—
a: any proceedings under this Act instituted by or against the Crown other than a prosecution for an offence under section 329 330 370 390
b: any proceedings in which the existence of an intent to defraud the Customs revenue is in issue.
2: Every allegation made by or on behalf of the Crown in any statement of claim, statement of defence, plea, or charge in relation to any of the following matters is presumed to be true unless the contrary is proved:
a: the identity or nature of any goods; or
b: the value of any goods for duty; or
c: the country or time of exportation of any goods; or
d: the fact or time of the importation of any goods; or
e: the place of manufacture, production, or origin of any goods; or
f: the payment of any duty on goods.
3: The presumption in subsection (2) is not excluded by the fact that evidence is produced on behalf of the Crown in support of the allegation.
4: Despite subsections (1) to (3), in any proceedings for an offence under this Act where it is alleged that the defendant intended to commit the offence, the prosecution has the burden of proving that intent beyond reasonable doubt. 1996 No 27 s 239
430: Documents made overseas
In any proceeding under this Act, other than a prosecution for an offence under section 329 330 370 390 1996 No 27 s 240
431: Proof of rules made by chief executive
Section 431 repealed 28 October 2021 section 3 Secondary Legislation Act 2021 Limitation
432: No limitation on claims by Crown to recover duties or in forfeiture proceedings
A claim by the Crown under this Act to recover any tax, duty, or interest on any tax or duty, or in respect of any forfeiture proceedings, is not barred or otherwise affected by—
a: the Limitation Act 2010
b: any other enactment that prescribes a limitation period or other limitation defence. 1996 No 27 s 274E Payments by chief executive out of public funds
433: Payments by chief executive out of public money
Subject to any limitation imposed by regulations, the chief executive may, without further appropriation than this section, incur expenses to pay—
a: all lawful refunds or credits of duty:
b: all lawful drawbacks of duty:
c: all lawful payments of interest under section 128(1)
d: all lawful refunds of interest and penalties under sections 165 to 171
e: all lawful refunds of penalties or further penalties under section 294(2) 1996 No 27 s 275 Amounts in foreign currencies
434: Foreign currency
1: If an amount is required to be taken into account for the purposes of this Act and that amount is not in New Zealand currency, the amount must be converted into New Zealand currency at a fair rate of exchange approved by the chief executive.
2: The applicable rate of exchange for the purposes of subsection (1) is,—
a: in the case of goods in respect of which an entry has been made, the rate applying on the date of the making of the first entry (that is not an entry for removal) for those goods:
b: in the case of any other goods, the rate applying on the date of the first assessment of Customs duty on those goods.
3: The chief executive must publish any approved rate of exchange on an Internet site operated by or on behalf of Customs. 1996 No 27 s 62 Origin
435: Certificates of origin
1: A New Zealand certificate of origin
a: identifies the goods to which it relates; and
b: certifies that those goods originate in New Zealand.
2: An authorised certification body may issue a New Zealand certificate of origin in respect of goods for export—
a: to a party to a free trade agreement in respect of which the body is authorised; but
b: only if the authorised certification body is satisfied that the goods meet the requirements of the rules of origin prescribed for that agreement.
3: The chief executive may designate a body as an authorised certification body for the purpose of certifying that goods for export originate in New Zealand if the chief executive is satisfied that the body—
a: is suitably qualified; and
b: meets any prescribed criteria for designation.
4: A designation under subsection (3)—
a: must specify the free trade agreements and parties to free trade agreements in respect of which the body is authorised; and
b: may be subject to—
i: prescribed terms and conditions; and
ii: any additional terms and conditions the chief executive considers appropriate.
5: Regulations may—
a: make provision, and prescribe fees, for applications for designation as an authorised certification body; and
b: without limiting paragraph (a), require applications for designation to be made in the way prescribed by the chief executive’s rules.
6: In this section, free trade agreement
a: the Free Trade Agreement between the Government of New Zealand and the Government of the People’s Republic of China done at Beijing on 7 April 2008 (the China FTA
b: the Agreement Establishing the ASEAN–Australia–New Zealand Free Trade Area done at Cha-am, Phetchaburi, Thailand on 27 February 2009 ( AANZFTA
c: the Regional Comprehensive Economic Partnership done at Hanoi, Vietnam, on 15 November 2020 (the RCEP
7: In this section, party to a free trade agreement
a: in relation to the China FTA, the People’s Republic of China:
b: in relation to AANZFTA, a specified AANZFTA party ( see
c: in relation to the RCEP, a specified RCEP party ( see subsection (8)
8: For the purposes of this section, the Governor-General may, by Order in Council, declare—
a: a country that is a party to AANZFTA to be a specified AANZFTA party:
b: a country that is a party to the RCEP to be a specified RCEP party.
9: An order under this section is secondary legislation ( see Part 3 1996 No 27 ss 64A 64B 64C The following table is small in size and has 3 columns that are grouped under the heading Legislation Act 2019 requirements for secondary legislation made under this section. Legislation Act 2019 requirements for secondary legislation made under this section Publication PCO must publish it on the legislation website and notify it in the Gazette LA19 s 69(1)﻿(c) Presentation The Minister must present it to the House of Representatives LA19 s 114 cl 32(1)﻿(a) Disallowance It may be disallowed by the House of Representatives LA19 ss 115 116 This note is not part of the Act. Section 435(6)﻿(c) inserted 1 January 2022 section 4(1) Regional Comprehensive Economic Partnership (RCEP) Legislation Act 2021 Section 435(7)﻿(c) inserted 1 January 2022 section 4(2) Regional Comprehensive Economic Partnership (RCEP) Legislation Act 2021 Section 435(8) replaced 1 January 2022 section 4(3) Regional Comprehensive Economic Partnership (RCEP) Legislation Act 2021 Section 435(9) inserted 28 October 2021 section 3 Secondary Legislation Act 2021
436: Fish, etc
1: This section applies for the purposes of this Act and the Tariff Act 1988
2: Subsection (3) applies to anything done at sea in respect of any fish if the thing is done by, or on board, a ship belonging to a country other than New Zealand.
3: The thing done is treated as having been done in the country to which the ship belongs.
4: Subsection (5) applies if,—
a: as a result of subsection (3), any fish is treated as having been produced or manufactured in a country; and
b: the fish is brought direct to New Zealand.
5: The fish is treated as having been imported from the country referred to in subsection (4)﻿(a).
6: Subsection (7) applies to anything done at sea in respect of any fish if—
a: the thing is done by, or on board, a ship belonging to New Zealand; and
b: the fish is brought direct to New Zealand.
7: For the purpose of determining the duty (if any) payable on the fish when it is imported, the thing done is treated as having been done in New Zealand.
8: If, for the purposes of this section, any question arises as to which country any ship belongs, the question must be determined by the chief executive.
9: Any person who is dissatisfied with a decision of the chief executive under subsection (8) 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.
10: In this section, fish
a: seafood and other produce of the sea; and
b: other goods produced or manufactured from fish. 1996 No 27 s 64 Use of reasonable force
437: Use of force must be reported
Any Customs officer who uses force under this Act must, within 5 working days, give the chief executive a written report on—
a: the use of the force; and
b: the circumstances in which it was used. 1996 No 27 s 288A Reporting of searches of electronic devices
438: Annual report must state total of electronic devices searched
The annual report of Customs must state, by category, the total number of electronic devices searched in the year under section 228(2)﻿(a) and (b) Reducing compliance costs
439: Annual report must report on initiatives to reduce compliance costs for businesses with strong record of compliance
The annual report of Customs must include a report on any initiatives or other steps taken by Customs during the year to reduce the costs of complying with this Act for businesses that have a strong record of compliance with this Act. Working hours
440: Working hours of Customs
1: The chief executive—
a: must determine the working hours of Customs; and
b: may determine particular working hours in respect of particular places.
2: The chief executive must—
a: notify any working hours in the Gazette
b: publish them on an Internet site operated by or on behalf of Customs. 1996 No 27 s 286(1)﻿(ee) Human remains
441: Entry required for human remains
1: This section applies to human remains—
a: that are being brought into, or taken out of, New Zealand; and
b: that are not goods.
2: The human remains must be entered as if they were goods being imported or exported (as the case may be).
3: The following provisions apply with any necessary modifications:
a: section 75(1), (4), and (5)
b: section 78
c: section 89(1) and (3) to (6)
d: section 92
e: sections 363 to 365
f: section 405
5: Repeals, revocations, and amendments of Acts and instruments
442: Repeal of Customs and Excise Act 1996
The Customs and Excise Act 1996 OIC LI 2018/148 2018-10-01 Customs and Excise Act 1996 Can be brought into force earlier. See s 2(5)﻿(b)
443: Other consequential repeals, revocations, and amendments
1: The Act specified in Part 1
2: The instruments specified in Part 2
3: The Acts specified in Part 3
4: The instruments specified in Part 4 OIC LI 2018/148 2018-10-01 Mercantile Law Act 1908 Can be brought into force earlier. See s 2(5)﻿(b) OIC LI 2018/148 2018-10-01 Commonwealth Preference Countries Tariff Order 1974 Customs Preferential Tariff (Republic of Nauru) Order 1982 Customs Preferential Tariff (Republic of Vanuatu) Order 1981 Can be brought into force earlier. See s 2(5)﻿(b) OIC LI 2018/148 2018-10-01 Accident Compensation Act 2001 Agricultural Compounds and Veterinary Medicines Act 1997 Airports (Cost Recovery for Processing of International Travellers) Act 2014 Animal Products Act 1999 Anti-Money Laundering and Countering Financing of Terrorism Act 2009 Anti-Personnel Mines Prohibition Act 1998 Arms Act 1983 Biosecurity Act 1993 Chemical Weapons (Prohibition) Act 1996 Civil Aviation Act 1990 Climate Change Response Act 2002 Cluster Munitions Prohibition Act 2009 Companies Act 1993 Copyright Act 1994 Cultural Property (Protection in Armed Conflict) Act 2012 Dairy Industry Restructuring Act 2001 Electronic Transactions Act 2002 Energy (Fuels, Levies, and References) Act 1989 Fair Trading Act 1986 Films, Videos, and Publications Classification Act 1993 Financial Transactions Reporting Act 1996 Flags, Emblems, and Names Protection Act 1981 Food Act 2014 Game Animal Council Act 2013 Goods and Services Tax Act 1985 Government Roading Powers Act 1989 Hazardous Substances and New Organisms Act 1996 Health and Safety at Work Act 2015 Heavy Engineering Research Levy Act 1978 Human Assisted Reproductive Technology Act 2004 Human Tissue Act 2008 Immigration Act 2009 Imports and Exports (Restrictions) Act 1988 Income Tax Act 2007 Insolvency Act 2006 Land Transport Management Act 2003 Legislation Act 2012 Local Government Act 1974 Marine Mammals Protection Act 1978 Maritime Security Act 2004 Maritime Transport Act 1994 Meat Board Act 2004 Medicines Act 1981 Ministries of Agriculture and Forestry (Restructuring) Act 1997 Misuse of Drugs Act 1975 Misuse of Drugs Amendment Act 1978 Motor Vehicle Sales Act 2003 New Zealand Public Health and Disability Act 2000 New Zealand Railways Corporation Act 1981 Ozone Layer Protection Act 1996 Policing Act 2008 Pork Industry Board Act 1997 Postal Services Act 1998 Privacy Act 1993 Protected Objects Act 1975 Psychoactive Substances Act 2013 Returning Offenders (Management and Information) Act 2015 Road User Charges Act 2012 Search and Surveillance Act 2012 Sentencing Act 2002 Ship Registration Act 1992 Shop Trading Hours Act 1990 Statistics Act 1975 Student Loan Scheme Act 2011 Summary Proceedings Act 1957 Tariff Act 1988 Tax Administration Act 1994 Te Urewera Act 2014 Terrorism Suppression Act 2002 Trade (Anti-dumping and Countervailing Duties) Act 1988 Trade in Endangered Species Act 1989 Trade Marks Act 2002 Trade (Safeguard Measures) Act 2014 Trans-Tasman Mutual Recognition Act 1997 Vulnerable Children Act 2014 Wheat Industry Research Levies Act 1989 Wildlife Act 1953 Wine Act 2003 Can be brought into force earlier. See s 2(5)﻿(b) OIC LI 2018/148 2018-10-01 Accident Compensation (Motor Vehicle Account Levies) Regulations 2017 Biosecurity (Border Processing Levy) Order 2015 Biosecurity (System Entry Levy) Order 2010 Climate Change (Agriculture Sector) Regulations 2010 Climate Change (Liquid Fossil Fuels) Regulations 2008 Climate Change (Other Removal Activities) Regulations 2009 Climate Change (Stationary Energy and Industrial Processes) Regulations 2009 Climate Change (Synthetic Greenhouse Gas Levies) Regulations 2013 Cultural Property (Protection in Armed Conflict) (Forms) Regulations 2013 Customs and Excise (Border Processing Levy) Order 2015 Customs and Excise Regulations 1996 Customs and Excise (Specified AANZFTA Parties) Order 2009 Diplomatic Privileges (International Criminal Court) Order 2004 Excise and Excise-Equivalent Duties Exemption (Inter-Governmental Agreements) Order 1996 Excise and Excise-Equivalent Duties (Flavour Bases) Modification Order 2000 Fisheries (Recordkeeping) Regulations 1990 Food Regulations 2015 Health (Quarantine) Regulations 1983 Imports and Exports (Living Modified Organisms) Prohibition Order 2005 Land Transport (Road User) Rule 2004 Maritime Levies Regulations 2016 New Zealand Customs Service Medal Regulations 2008 Ozone Layer Protection Regulations 1996 Product Safety Standards (Cigarette Lighters) Regulations 1998 United Nations (Iran—Joint Comprehensive Plan of Action) Regulations 2016 United Nations (Iraq) Reconstruction Regulations 2003 United Nations Sanctions (Al-Qaida and Taliban) Regulations 2007 United Nations Sanctions (Central African Republic) Regulations 2014 United Nations Sanctions (Côte d'Ivoire) Regulations 2005 United Nations Sanctions (Democratic People's Republic of Korea) Regulations 2017 United Nations Sanctions (Democratic Republic of the Congo) Regulations 2004 United Nations Sanctions (Eritrea) Regulations 2010 United Nations Sanctions (Iraq) Regulations 1991 United Nations Sanctions (Kimberley Process) Regulations 2004 United Nations Sanctions (Lebanon) Regulations 2008 United Nations Sanctions (Liberia) Regulations 2001 United Nations Sanctions (Libya) Regulations 2011 United Nations Sanctions (Somalia) Regulations 1992 United Nations (Syrian Cultural Property) Regulations 2015 United Nations Sanctions (Sudan) Regulations 2004 United Nations Sanctions (Yemen) Regulations 2014 Can be brought into force earlier. See s 2(5)﻿(b)