Customs and Excise (Tobacco) Amendment Act 2020

1: Title
This Act is the Customs and Excise (Tobacco) Amendment Act 2020.
2: Commencement
This Act comes into force on 1 July 2020.
1: Amendments to Customs and Excise Act 2018
3: Amendments to Customs and Excise Act 2018
This Part amends the Customs and Excise Act 2018 2020-07-01 Customs and Excise Act 2018
4: Section 4 amended (Overview of Act)
1: After section 4(4)﻿(d)﻿(ii)
iia: tobacco; and
2: In section 4(4)﻿(d)﻿(iii) (subpart 4) (subpart 4 and Schedules 3A and 3B
5: Section 5 amended (Definitions for Act)
1: In section 5(1) tobacco refuse
2: In section 5(1) prohibited imports section 95 or 96 section 95, 95A
6: New section 95A inserted (Prohibition on importation of tobacco and certain tobacco products)
After section 95
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)
a: cigars:
b: cigarillos:
c: water-pipe tobacco:
d: chewing tobacco:
e: snuff:
f: snus.
3: The prohibition in subsection (1)
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); or
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) and granted by the chief executive.
7: Section 181 amended (Notice of seizure)
After section 181(1)
1A: Subsection (1) does not apply in respect of seized goods that are tobacco or tobacco products prohibited from import under section 95A
8: Section 184 amended (Application for review of seizure)
After section 184(2)
3: This section does not apply in respect of seized goods that are tobacco or tobacco products prohibited from import under section 95A
9: Section 185 amended (Condemnation of seized goods)
In section 185(1) section 178 , other than goods that are tobacco or tobacco products prohibited from import under section 95A
10: New sections 185A and 185B inserted
After section 185
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.
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.
11: New section 189A and cross-heading inserted
After section 189 Compensation for incorrect disposal of certain goods
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 and condemned under 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
12: Section 266 amended (Controlled delivery)
Replace section 266(1)﻿(b)﻿(i)
i: been imported in contravention of section 95 or 95A
13: Section 388 amended (Offences in relation to importation or exportation of prohibited goods)
In section 388(1)﻿(e) section 96 or 97 section 95A
14: Section 389 amended (Offences in relation to knowingly importing or exporting prohibited goods)
In section 389(1)﻿(d) section 96 or 97 section 95A
15: Schedule 1 amended
In Schedule 1, after Part 2 Part 3 Schedule 1
16: New Schedules 3A and 3B inserted
After Schedule 3 Schedules 3A and 3B Schedule 2
2: Amendment to Trans-Tasman Mutual Recognition Act 1997
17: Amendment to Trans-Tasman Mutual Recognition Act 1997
1: This section amends the Trans-Tasman Mutual Recognition Act 1997
2: In Schedule 1 section 95 or 95A 2020-07-01 Trans-Tasman Mutual Recognition Act 1997