Customs and Excise Act 1996

1: Short Title and commencement
1: This Act may be cited as the Customs and Excise Act 1996.
2: Except as provided in subsection (3), this Act shall come into force on a date to be appointed by the Governor-General by Order in Council.
3: Sections 81 306 Section 1(2) brought into force 1 October 1996 clause 2 Customs and Excise Act Commencement Order 1996
2: Interpretation
1: In this Act, unless the context otherwise requires,— 2010 Excise and Excise-equivalent Document section 76A aircraft Armed Forces section 2 arrival
a: in relation to a craft, includes the arrival of the craft, whether lawfully or unlawfully, in New Zealand from a point outside New Zealand whether or not the craft lands at, hovers above, berths, moors, anchors, or stops at, or otherwise arrives at any place within New Zealand; and
b: in relation to a person, means the entry of the person by any means, whether lawfully or unlawfully, into New Zealand from a point outside New Zealand; and arriving arrived arrival hall section 12 authorised person section 6 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 boat 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 chief executive State Sector Act 1988 coastal cargo compounding to compound compounder computer system
a: a computer:
b: 2 or more interconnected (within the meaning of subsection (4)
c: any communication links between computers or to remote terminals or another device:
d: 2 or more interconnected (within the meaning of subsection (4) contractor craft the Customs Customs airport section 9 Customs Appeal Authority Authority section 244 Customs-approved area for storing exports CASE
a: that is used for the purpose in section 19B
b: that is not required to be, but that is, licensed as a Customs-approved area for storing exports (or CASE) under section 12(1) section 19C(2) Customs-approved secure exports scheme section 53C
a: for the packing of the goods, in a Customs-approved secure package, by approved persons, in approved conditions, and subject to approved requirements (including, without limitation, a requirement that a seal, marking, substance, or device
i: to show that, when it was secured, the package contained only the goods, and was secured in an approved way; and
ii: to help to identify interference or tampering with the package after it is secured); and
b: for the immediate conveyance (on the completion of the packing of the goods in that way) of the Customs-approved secure package, by approved persons and in an approved manner, to the place of shipment for shipping, or, if it is not in that way immediately conveyed and shipped, to some approved place or places of security en route to the place of shipment; and
c: for the goods, from the time when they are first secured in a Customs-approved secure package until the exportation of the goods to a point outside New Zealand, to be goods subject to the control of the Customs; and
d: for the powers of detention and search in section 144(4)
i: subject to the control of the Customs; and
ii: in a Customs-approved secure package; and
e: for a Customs officer to be empowered, under section 146(2)
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 subject to the control of the Customs and in a Customs-approved secure package:
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 subject to the control of the Customs and in a Customs-approved secure package:
iii: a person employed by a person described in subparagraph (i) or (ii); and
f: for the powers in section 151
i: subject to the control of the Customs; and
ii: in a Customs-approved secure package Customs-approved secure package section 53C Customs controlled area section 10 Customs direction Customs dog Customs officer officer
a: in any provision of this Act, and in any enactment that is not this Act or a portion of it but that uses the definition in this subsection of both or either of those terms, means a person who is—
i: a person appointed by the chief executive as a Customs officer for the purpose of this Act; or
ii: any other person employed by the chief executive and who is declared, whether at the time of appointment or otherwise, by the chief executive to be a Customs officer for the purpose of this Act; and
b: in a provision of this Act (other than this section, and sections 6(4) 7 38P 175
i: is performing or exercising a function or power in accordance with that person's authorisation; and
ii: is therefore required by section 6(4) Customs place section 9 Customs port section 9 Customs revenue revenue of the Customs Customs seal , marking, substance, or device use in relation section 53A
a: to show that, when it was secured, the package contained only the goods, and was secured in an approved way :
b: to help to identify interference or tampering with the package after it is secured Customs value value Schedule 2 dangerous item
a: any firearm (as defined in section 11(2)
b: any dangerous or offensive weapon or instrument of any kind whatsoever; or
c: any ammunition; or
d: any explosive substance or device, or any other injurious substance or device of any kind whatsoever that could be used to endanger a person's safety defence area section 2 Defence Force section 2 departure hall section 12 document
a: means a document in any form, whether or not signed or initialled or otherwise authenticated by the maker; and
b: includes—
i: any form of writing on material:
ii: information recorded, transmitted, or stored by means of a tape recorder, computer, or other device, and material subsequently derived from information so recorded, transmitted, or stored:
iii: a label, marking, or other form of writing that identifies any thing of which it forms part or to which it is attached by any means:
iv: a book, map, plan, graph, or drawing:
v: a photograph, film, negative, tape, or other device in which 1 or more visual images are embodied so as to be capable (with or without the aid of some other equipment) of being reproduced domestic cargo
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 in New Zealand; or
b: a craft that—
i: begins its journey at a Customs place in New Zealand; and
ii: in the course of that journey, travels to at least 1 other Customs place in New Zealand before leaving New Zealand,— are within that Customs controlled area or are being carried on such a craft from one Customs place to another Customs place or, having been so carried on such a craft, are awaiting removal from a Customs controlled area at a 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 in New Zealand; or
b: a craft that—
i: begins its journey at a Customs place in New Zealand; and
ii: in the course of that journey, travels to at least 1 other Customs place in New Zealand before leaving New Zealand domestic sector dutiable goods duty
a: excise duty and excise-equivalent duty imposed under Part 7
b: a duty imposed under the Tariff Act 1988
ba: provisional safeguard duty, safeguard duty, and extended safeguard duty imposed under the Trade (Safeguard Measures) Act 2014
c: a duty imposed pursuant to the Trade (Anti-dumping and Countervailing Duties) Act 1988
d: a duty or tax imposed by section 12
e: levies imposed by section 213(2)﻿(c) Accident Compensation Act 2001
f: levies imposed by the Energy (Fuels, Levies, and References) Act 1989 electronic publication excisable goods Excise and Excise-equivalent Duties Table section 76A excise item number
a: means excise items that appear in the Excise and Excise-equivalent Duties Table and are identified by 6 digits and 1 alphabetical check letter; and
b: includes the heading to those excise items that appear in that Table and are identified in that way export warehouse section 12 section 10(b) exportation
a: except where otherwise expressly provided, means any shipment in any craft for transportation to a point outside New Zealand; and
b: in relation to an electronic publication referred to in section 56 exporter forfeited goods section 225 goods goods subject to the control of the Customs section 20 importation
a: in relation to any goods, means the arrival of the goods in New Zealand in any manner, whether lawfully or unlawfully, from a point outside New Zealand; and
b: in relation to electronic publications referred to in section 54(1)﻿(aa) importer international cargo 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 internationally ticketed passenger
a: began outside New Zealand; or
b: began in New Zealand and is to continue outside New Zealand Joint Border Management System JBMS section 131A liquefied petroleum gas manufacture
a: if the goods are tobacco, the process of cutting, pressing, grinding, crushing, or rubbing raw or leaf tobacco, or otherwise preparing raw or leaf tobacco or manufactured or partially manufactured tobacco, and of making cigarettes whether from duty-paid or from non-duty-paid tobacco, and of putting up for use or consumption scraps, waste, chippings, stems, or deposits of tobacco resulting from processing tobacco:
b: if the goods are a fuel, any operation, or process, involved in the production of the goods:
c: if the goods are neither tobacco nor a fuel,—
i: any operation, or process, involved in the production of the goods; and
ii: any ancillary process (as defined in subsection (3)) that takes place on premises that are not licensed, or required to be licensed, under the Sale and Supply of Alcohol Act 2012 manufactured tobacco manufacturing area section 12 section 10(a) Minister New Zealand
a: means the land and the waters enclosed by the outer limits of the territorial sea of New Zealand (as described in section 3
b: includes the contiguous zone of New Zealand (as described in section 8A
i: sections 23(1) and (4) 142
ii: sections 22(1)﻿(c) and (d) 28(1) 139(1) and (2) 140(1) 143(1AA) 143(1) 149(a) and (b)
iii: section 149(a) and (b) 149B(2)
iv: sections 166A 226(2) New Zealand Customs Service section 5 occupier operator overseas company section 2 overseas register section 2 owner
a: in relation to a craft, includes the owner or charterer of the craft, and a person acting as agent for the owner or charterer; and
b: in relation to goods, includes the importer or a person having possession of or who is beneficially interested in the goods; and
c: in relation to land, means the person entitled to receive the rack rent thereof, or who would be so entitled if the land were let to a tenant at the rack rent package personal information prescribed
a: in respect of the matters described in section 288
b: in respect of all other matters, prescribed by regulations made under this Act prohibited exports or electronic publications section 56 prohibited goods prohibited imports section 54 Public Service section 2 rectifying Research Octane Number (RON) responsible Minister of the Crown ship shipment to ship spirits tobacco uncustomed goods unlawfully exported unlawfully imported vehicle working day
2: For the purposes of this Act,—
a: the term alcoholic strength
b: the alcoholic strength by volume of a mixture of water and ethyl alcohol is the ratio of the volume of alcohol present in the mixture at 20ºC to the total volume of the mixture at the same temperature:
c: the expressions percent volume % vol
d: the term per litre Fuels
e: the term per litre Fuels
3: For the purposes of paragraph (c)﻿(ii) of the definition of manufacture in subsection (1), the term ancillary process
a: filtering the goods, diluting the goods, or blending the goods with other goods (whether the other goods are the same as, similar to, or different from, the goods):
b: putting the goods for the first time into a container (for example, a bag, barrel, bottle, can, cask, drum, or keg) in which they might be presented, or from which they might be dispensed, for sale to the public or any member of the public:
c: labelling or marking, for the first time, containers filled with the goods.
4: For the purposes of the definition of computer system, a computer is interconnected with another computer if it can be lawfully used to provide access to that other computer—
a: with or without access information; and
b: whether or not either or both computers are currently turned on; and
c: whether or not access is currently occurring. Section 2(1) 2010 Excise and Excise-equivalent Document inserted 1 January 2010 section 11(3) Customs and Excise Amendment Act 2009 Section 2(1) authorised person amended 8 December 2009 section 5(2) Customs and Excise Amendment Act 2009 Section 2(1) biofuel inserted 6 April 2012 section 4 Customs and Excise Amendment Act 2012 Section 2(1) biofuel blend inserted 6 April 2012 section 4 Customs and Excise Amendment Act 2012 Section 2(1) biometric information inserted 22 August 2017 section 20 Enhancing Identity Verification and Border Processes Legislation Act 2017 Section 2(1) cargo aggregator inserted 24 June 2014 section 4(1) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 2(1) computer system inserted 24 June 2014 section 4(1) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 2(1) Customs-approved area for storing exports CASE inserted 2 July 2004 section 3(1) Customs and Excise Amendment Act 2004 Section 2(1) Customs-approved secure exports scheme inserted 2 July 2004 section 3(1) Customs and Excise Amendment Act 2004 Section 2(1) Customs-approved secure exports scheme amended 8 December 2009 section 4(1) Customs and Excise Amendment Act 2009 Section 2(1) Customs-approved secure package inserted 2 July 2004 section 3(1) Customs and Excise Amendment Act 2004 Section 2(1) Customs dog inserted 6 April 2012 section 4 Customs and Excise Amendment Act 2012 Section 2(1) Customs officer officer substituted 8 December 2009 section 5(2) Customs and Excise Amendment Act 2009 Section 2(1) Customs seal inserted 2 July 2004 section 3(2) Customs and Excise Amendment Act 2004 Section 2(1) Customs seal amended 8 December 2009 section 4(2)﻿(a) Customs and Excise Amendment Act 2009 Section 2(1) Customs seal amended 8 December 2009 section 4(2)﻿(b) Customs and Excise Amendment Act 2009 Section 2(1) Customs seal amended 8 December 2009 section 4(2)﻿(c) Customs and Excise Amendment Act 2009 Section 2(1) Customs seal amended 8 December 2009 section 4(2)﻿(d) Customs and Excise Amendment Act 2009 Section 2(1) dangerous item inserted 6 March 2007 section 4(1) Customs and Excise Amendment Act 2007 Section 2(1) duty inserted 12 November 2014 section 29(2) Trade (Safeguard Measures) Act 2014 Section 2(1) duty replaced 29 November 2017 section 26(1) Trade (Anti-dumping and Countervailing Duties) Amendment Act 2017 Section 2(1) duty paragraph (e) added 1 July 2003 section 13(1) Injury Prevention, Rehabilitation, and Compensation Amendment Act 2003 Section 2(1) duty paragraph (e) amended 1 March 2010 section 5(1)﻿(b) Accident Compensation Amendment Act 2010 Section 2(1) duty added 1 October 2008 section 4(1) Customs and Excise Amendment Act (No 2) 2008 Section 2(1) electronic publication substituted 22 February 2005 section 39 Films, Videos, and Publications Classification Amendment Act 2005 Section 2(1) excisable goods substituted 1 January 2010 section 11(3) Customs and Excise Amendment Act 2009 Section 2(1) Excise and Excise-equivalent Duties Table inserted 1 January 2010 section 11(3) Customs and Excise Amendment Act 2009 Section 2(1) excise item number inserted 1 January 2010 section 11(2) Customs and Excise Amendment Act 2009 Section 2(1) exportation substituted 22 February 2005 section 39 Films, Videos, and Publications Classification Amendment Act 2005 Section 2(1) exportation paragraph (b) amended 6 March 2007 section 4(2) Customs and Excise Amendment Act 2007 Section 2(1) importation substituted 9 October 2002 section 3(2) Customs and Excise Amendment Act (No 2) 2002 Section 2(1) Joint Border Management System JBMS inserted 24 June 2014 section 4(1) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 2(1) manufacture substituted 9 October 2002 section 3(3) Customs and Excise Amendment Act (No 2) 2002 Section 2(1) manufacture amended 1 January 2010 section 11(3) Customs and Excise Amendment Act 2009 Section 2(1) manufacture amended 18 December 2013 section 417(1) Sale and Supply of Alcohol Act 2012 Section 2(1) Minister amended 1 October 1996 Customs and Excise Amendment Act 1996 Section 2(1) New Zealand substituted 3 June 1998 section 2(1) Customs and Excise Amendment Act (No 2) 1998 Section 2(1) New Zealand paragraph (b)﻿(ii) amended 6 March 2007 section 4(3) Customs and Excise Amendment Act 2007 Section 2(1) New Zealand amended 2 July 2004 section 47(1)﻿(a) Customs and Excise Amendment Act 2004 Section 2(1) New Zealand paragraph (b)﻿(iii) amended 2 July 2004 section 47(1)﻿(b) Customs and Excise Amendment Act 2004 Section 2(1) New Zealand paragraph (b)﻿(iv) amended 2 July 2004 section 3(3) Customs and Excise Amendment Act 2004 Section 2(1) personal information inserted 22 August 2017 section 20 Enhancing Identity Verification and Border Processes Legislation Act 2017 Section 2(1) prohibited exports substituted 22 February 2005 section 39 Films, Videos, and Publications Classification Amendment Act 2005 Section 2(1) prohibited exports amended 6 March 2007 section 4(4) Customs and Excise Amendment Act 2007 Section 2(1) prohibited imports substituted 22 February 2005 section 39 Films, Videos, and Publications Classification Amendment Act 2005 Section 2(1) Secretary of Commerce repealed 7 September 2000 section 8(1) Ministry of Economic Development Act 2000 Section 2(2)﻿(d) substituted 1 January 2010 section 11(3) Customs and Excise Amendment Act 2009 Section 2(2)﻿(e) substituted 1 January 2010 section 11(3) Customs and Excise Amendment Act 2009 Section 2(3) added 9 October 2002 section 3(4) Customs and Excise Amendment Act (No 2) 2002 Section 2(3) amended 1 January 2010 section 11(3) Customs and Excise Amendment Act 2009 Section 2(4) inserted 24 June 2014 section 4(2) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014
3: Act to bind the Crown
Except as provided in section 4
3A: Transitional and savings provisions relating to amendments to this Act
Schedule 1AA
a: relating to amendments made to this Act on the day immediately after the expiry of the period of 3 months that starts on the date on which the Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014
b: that affect other provisions of this Act ( see section 306A Section 3A inserted 24 June 2014 section 5 Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014
4: Application of Act in certain cases
1: The circumstances in which and the conditions on which the powers conferred by Part 12
a: a member of the Armed Forces; or
b: access to a defence area; or
c: a craft under the control of the Defence Force— shall be prescribed by regulations, and those powers may only be exercised in the circumstances and on the conditions so prescribed.
2: For the purposes of subsection (1), the Governor-General shall, by Order in Council, make regulations prescribing the circumstances in which and the conditions on which the powers conferred by Part 12
a: a member of the Armed Forces; or
b: access to a defence area; or
c: a craft under the control of the Defence Force.
3: Subject to subsection (6), sections 30 to 37
4: For the purposes of this section, emergency
a: an emergency due to an actual or imminent attack on New Zealand by an enemy, or to any actual or imminent warlike act whether directed against New Zealand or not, if loss of life or injury or distress to persons or danger to the safety of the public is caused or threatened to be caused in New Zealand or in any part of New Zealand; or
b: a search and rescue event at any point outside New Zealand involving a serious and imminent threat to the safety of persons or craft; or
c: a state of war or other like emergency in any place outside New Zealand; or
d: such other circumstances as are agreed between the chief executive and the Chief of the Defence Force.
5: Subject to subsection (6), sections 21 to 29
6: Where a craft under the control of the Defence Force that is involved in, or is required to respond to, an emergency departs from or returns to New Zealand, the Defence Force shall, within a period of 48 hours or such longer period as the chief executive may reasonably determine, notify the Customs that the craft has departed from or arrived in New Zealand, as the case may be, and provide to the Customs such details relating to goods and persons on the craft as the chief executive specifies.
7: The power of the chief executive under subsection (6) to determine a time or specify details required may be exercised generally or in respect of any particular case.
8: Nothing in this Act or in any regulations made under this Act shall be interpreted as limiting the immunities of—
a: any foreign warship or other foreign governmental ship operated for non-commercial purposes; or
b: any foreign military aircraft; or
c: members of the crew of any ship or aircraft to which paragraph (a) or paragraph (b) applies. Section 4(4)﻿(a) substituted 1 December 2002 section 117 Civil Defence Emergency Management Act 2002
1: Administration
5: New Zealand Customs Service
1: There shall be a department of State called the New Zealand Customs Service which shall be the same entity known, before the commencement of this Act, as the Customs Department.
2: The chief executive of the New Zealand Customs Service shall be known as the Comptroller of Customs.
6: Authorised persons
1: The chief executive may authorise a suitably qualified and trained person who is not a Customs officer to perform or exercise any function or power that may be performed or exercised by a Customs officer under this Act.
2: The authorisation under subsection (1) shall be in writing (including any writing in electronic form) and shall specify—
a: the function or power that may be performed or exercised by the authorised person; and
b: the term of the authorisation, which shall be such period, not exceeding 3 years, as the chief executive thinks fit.
3: The chief executive may from time to time renew any authorisation given under this section for such further period, not exceeding 3 years, as the chief executive thinks fit.
4: A person who is authorised under this section must for the purposes of the provisions of this Act (other than section 2 sections 7 38P 175
5: The chief executive may revoke an authorisation given under this section for incapacity, neglect of duty, or misconduct, or where the authorised person gives written notice to the chief executive that he or she wishes the authorisation to be revoked, or in any other circumstance where, in the opinion of the chief executive, the authorisation is no longer necessary.
6: Where a person ceases to be an authorised person under this section, that person shall surrender to the chief executive all articles and documents received by him or her in relation to the authorisation. 1966 No 19 s 8A 1980 No 33 s 3 Section 6(4) substituted 8 December 2009 section 5(1) Customs and Excise Amendment Act 2009
7: Identity cards
1: The chief executive shall give an identity card or other means of identification to each Customs officer and any authorised person other than a constable
2: Whenever a Customs officer or authorised person exercises any power under this Act he or she shall, on request, produce the identity card or other means of identification for inspection.
3: A person who ceases to be a Customs officer or authorised person shall, as soon as possible, return the identity card or other means of identification to the chief executive. Section 7(1) amended 8 December 2009 section 24 Customs and Excise Amendment Act 2009
8: Customs flag
The Customs flag shall be the New Zealand Ensign with the addition in the fly of the words NZ Customs Service 1966 No 19 s 11
2: Customs places,
Customs controlled areas, and Customs-approved areas for storing exports Part 2 heading amended 2 July 2004 section 4 Customs and Excise Amendment Act 2004 Customs places Heading: inserted 2 July 2004 section 5 Customs and Excise Amendment Act 2004
9: Customs places
1: For the purposes of this Act, the chief executive may from time to time, by notice in the Gazette Customs places
2: The chief executive may in like manner vary or revoke a designation under this section or vary or revoke the conditions or restrictions to which it was subject or revoke those conditions or restrictions and impose new conditions or restrictions. 1966 No 19 ss 26, 30 Customs controlled areas Heading: inserted 2 July 2004 section 6 Customs and Excise Amendment Act 2004
10: Customs controlled areas
Subject to such exemptions as may be prescribed and to sections 12(4) 68A 68B 68C
a: the manufacture of goods specified in Part A of the Excise and Excise-equivalent Duties Table; or
b: the deposit, keeping, or securing of imported or excisable goods, without payment of duty on the goods, pending the export of those goods; or
c: the temporary holding of imported goods for the purposes of the examination of those goods under section 151
d: the disembarkation, embarkation, or processing of persons arriving in or departing from New Zealand; or
e: the processing of craft arriving in or departing from New Zealand or the loading or unloading of goods onto or from such craft; or
f: any other prescribed purpose,— unless that area is licensed as a Customs controlled area. Section 10 amended 6 April 2012 section 5 Customs and Excise Amendment Act 2012 Section 10 amended 8 December 2009 section 7(2) Customs and Excise Amendment Act 2009 Section 10(a) substituted 1 January 2010 section 11(3) Customs and Excise Amendment Act 2009
11: Application for licence
1: An application for an area to be licensed as a Customs controlled area may be made by the owner or occupier of, or person operating in, the area and shall be made in such form and shall contain such particulars as may be prescribed.
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.
3: An applicant may, at any time before the chief executive makes a decision on the application, advise the chief executive of any variations that the applicant wishes to make to the application.
12: Grant or refusal of licence
1: On receipt of—
a: an application for a licence; and
b: any information requested by the chief executive under section 11(2)
c: any variations to the application made under section 11(3),— the chief executive may grant a licence for the area, or may refuse the application.
2: A licence granted under subsection (1) may be granted subject to—
a: such terms, conditions, or restrictions as the chief executive thinks fit; and
b: the payment by the licensee of the prescribed annual licence fee (if any).
3: The licence shall—
a: specify the area in respect of which it is granted; and
b: specify the applicant as the licensee; and
c: specify the purpose or purposes described in paragraphs (a) to (f) of section 10
4: Where, on an application for an area to be licensed as a Customs controlled area, the chief executive is of the opinion that—
a: it is not in the public interest; or
b: it is impracticable or unnecessary— that the area should be licensed as a Customs controlled area, the chief executive may, in his or her discretion, and under such conditions as the chief executive thinks fit, direct that the area need not be licensed as a Customs controlled area.
5: A direction given under subsection (4) may be given in respect of the whole or any specified part of the business carried on in the area, and shall exempt the area from such provisions of this Act as may be specified in the direction.
6: The applicant shall be advised by notice in writing of any decision of the chief executive under this section.
7: 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. 1966 No 19 ss 84, 110 1986 No 44 s 11
13: Variation or revocation of conditions
1: The chief executive may, by notice in writing, vary or revoke the terms, conditions, or restrictions to which the licence is subject or revoke those terms, conditions, or restrictions and impose new terms, conditions, or restrictions.
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.
14: Revocation or suspension of licence
1: A licence issued under section 12
a: a term, condition, or restriction specified in the licence has been contravened; or
b: the area in respect of which the licence was granted ceases to be used for any of the purposes described in paragraphs (a) to (f) of section 10
c: the licensee ceases to be the owner or occupier of, or operator in, the area in respect of which the licence was granted; or
d: the chief executive considers that the licensee is no longer a fit and proper person to hold a licence; or
e: the prescribed annual licence fee (if any) is due and has not been paid.
2: Notice in writing of the chief executive's intention to revoke or suspend a licence shall be given to the licensee unless the chief executive considers that there is good reason not to give such a notice.
3: Where the chief executive revokes or suspends a licence under subsection (1), the chief executive shall notify the licensee in writing of the revocation or suspension.
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.
15: Surrender of licence
A licence for a Customs controlled area may be surrendered at any time by the licensee by the giving of 1 month's notice in writing to the chief executive. 1966 No 19 s 88 1986 No 44 s 11
16: Closing of Customs controlled area
Where any licence issued under section 12
17: Liabilities not affected by ceasing to act as licensee
The obligations and liabilities under this Act of a licensee in respect of anything done or omitted to be done by the licensee while licensed shall not be affected by the fact that the licensee ceases to act as such nor by the fact that the licence is surrendered or suspended or revoked. 1966 No 19 s 90 1986 No 44 s 11
18: Customs facilities
in Customs controlled areas
1: The licensee of any Customs controlled area licensed under this Act shall provide and maintain such operating areas, accommodation, facilities, buildings, equipment, and storage as the chief executive shall determine are reasonably necessary and suitable for the carrying out of the functions and responsibilities of the Customs.
2: Subject to subsection (3), the licensee may levy the Customs such charge or charges as are reasonable for any operating areas, accommodation, facilities, buildings, equipment, and storage provided in accordance with subsection (1).
3: Notwithstanding anything in the Airport Authorities Act 1966
a: the processing of persons arriving in or departing from New Zealand; or
b: the processing of craft arriving in or departing from New Zealand; or
c: the processing of postal articles arriving in or departing from New Zealand.
4: The licensee of every Customs controlled area shall store goods subject to the control of the Customs in such manner and in such location as the chief executive may direct.
5: The licensee shall be advised by notice in writing of any determination of the chief executive under subsection (1) or any direction of the chief executive under subsection (4).
6: A licensee who is dissatisfied with a determination by the chief executive under subsection (1) or a direction by the chief executive under subsection (4) may, within 20 working days after the date on which notice of the determination or direction is given, appeal to a Customs Appeal Authority against that determination or direction. 1966 No 19 s 33 1992 No 30 s 3(1) Section 18 heading amended 2 July 2004 section 7 Customs and Excise Amendment Act 2004
19: Storage charges
In such circumstances and for such period of time as may be prescribed, no charges shall be made by a licensee of a Customs controlled area for the reception or storage in that area of any imported goods. 1966 No 19 s 34 Customs-approved areas for storing exports (CASEs) Heading: inserted 2 July 2004 section 8 Customs and Excise Amendment Act 2004
19A: Purpose of sections 19B to 19H
The purpose of sections 19B to 19H
a: goods to be exported are (under section 20(1)﻿(b) and (c)
b: the Customs may, as provided in section 19E section 150
c: the powers in section 151
i: to be exported; and
ii: that have been brought to a CASE:
d: the powers of detention and search in section 144(3)
i: to be exported; and
ii: that have been brought to a CASE:
e: the owner or occupier of the area or person operating in the area may be required to provide and maintain operating areas, accommodation, facilities, buildings, equipment, and storage reasonably necessary and suitable for the carrying out of the functions and responsibilities of the Customs. Section 19A inserted 2 July 2004 section 8 Customs and Excise Amendment Act 2004
19B: Areas that may be licensed as CASEs
1: An area may be licensed as a CASE only if the area is used (whether or not it is used for any other purpose) for the purpose of storing goods for export (temporarily or otherwise) until they are transported (either directly or via another area or areas) to the place of shipment and shipped.
2: An area used for the purpose of storing goods for export is used for the purpose stated in this section even though the area is also used for the purpose of consolidating, packing, repacking, treating, or otherwise handling those goods. Section 19B inserted 2 July 2004 section 8 Customs and Excise Amendment Act 2004
19C: Application for area to be licensed as CASE
1: An application for an area to be licensed as a CASE—
a: may be made by the owner or occupier of, or person operating in, the area; and
b: must be made in such form, and contain such particulars, as may be prescribed.
2: The following sections apply to an application under this section as if it were an application for the area concerned to be licensed as a Customs controlled area:
a: section 11(2) and (3)
b: section 12 Section 19C inserted 2 July 2004 section 8 Customs and Excise Amendment Act 2004
19D: Licences for CASEs
1: If a licence for a CASE is granted under section 12(1) section 19C(2) section 13
2: Section 14 section 12(1) section 19C(2)
3: However, for the purposes of subsection (2), section 14(1)﻿(b) any of the purposes described in paragraphs (a) to (f) of section 10 the purpose in section 19B Section 19D inserted 2 July 2004 section 8 Customs and Excise Amendment Act 2004
19E: Access of Customs officers to CASEs
Section 150 section 173 Section 19E inserted 2 July 2004 section 8 Customs and Excise Amendment Act 2004
19F: Examination of goods to be exported and that have been brought to CASE
1: The powers in section 151
a: to be exported; and
b: that have been brought to a CASE.
2: Nothing in this section limits section 20 section 151 Section 19F inserted 2 July 2004 section 8 Customs and Excise Amendment Act 2004
19G: Detaining and searching vehicles for goods to be exported and that have been brought to CASE
1: The powers in section 144(3)
a: to be exported; and
b: that have been brought to a CASE.
2: Nothing in this section limits section 20 section 144 Section 19G inserted 2 July 2004 section 8 Customs and Excise Amendment Act 2004
19H: Customs facilities in CASEs
1: The licensee of any CASE licensed under this Act must provide and maintain any operating areas, accommodation, facilities, buildings, equipment, and storage that the chief executive determines are reasonably necessary and suitable for the carrying out of the functions and responsibilities of the Customs.
2: The licensee may levy the Customs such charge or charges as are reasonable for any operating areas, accommodation, facilities, buildings, equipment, and storage provided in accordance with subsection (1).
3: The licensee of every CASE must store goods subject to the control of the Customs in such manner and in such location as the chief executive may direct.
4: The licensee must be advised by notice in writing of a determination by the chief executive under subsection (1) or a direction by the chief executive under subsection (3).
5: A licensee who is dissatisfied with a determination by the chief executive under subsection (1) or a direction by the chief executive under subsection (3) may, within 20 working days after the date on which notice of the determination or direction is given, appeal to a Customs Appeal Authority against that determination or direction. Section 19H inserted 2 July 2004 section 8 Customs and Excise Amendment Act 2004
3: Arrival and departure of goods, persons, and craft
20: Goods subject to control of Customs
1: Goods are subject to the control of the Customs,—
a: where the goods have been imported, from the time of importation until the time the goods are lawfully removed for home consumption or exportation from a Customs controlled area; or
aa: where the goods are lawfully removed from a Customs controlled area under a conditional permit granted pursuant to section 47(1)﻿(c)
ab: where the goods are to be exported (whether under drawback or not) and are in a package in relation has been used first used
ac: where the goods are to be exported (whether under drawback or not) under a Customs-approved secure exports scheme (whether or not any other paragraph of this subsection applies to the goods), from the time when the goods are first secured in a Customs-approved secure package until the exportation of the goods to a point outside New Zealand; or
b: where the goods are to be exported under drawback, from whichever is the earlier of the following times until the exportation of the goods to a point outside New Zealand:
i: the time of the claim for drawback; or
ii: the time when the goods are brought to a Customs controlled area or to 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); or
c: where the goods are to be exported otherwise than under drawback, from the time when the goods are brought to a Customs controlled area or to 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), until their exportation to a point outside New Zealand; or
d: where the goods are on board any craft described in section 139(1)
e: where the goods are manufactured in a Customs controlled area, from the time of manufacture until the goods are lawfully removed for home consumption from a Customs controlled area, or the goods are exported to a point outside New Zealand, whichever happens first; or
f: where 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 or a domestic passenger who is using air or sea travel for a domestic sector, from the time when, at the commencement of the domestic sector, the goods are—
i: brought into a Customs controlled area licensed for the disembarkation, embarkation, or processing of persons arriving in or departing from New Zealand; or
ii: accepted for carriage by an airline or shipping company— until the time when, at the end of the domestic sector, the goods are lawfully removed from a Customs controlled area licensed for the disembarkation, embarkation, or processing of persons arriving in or departing from New Zealand; or
g: in the case of domestic cargo (not being goods to which paragraph (f) applies), from the time when the goods are brought within a Customs controlled area that is in a Customs place until the time when the goods are lawfully removed from that or any other Customs controlled area.
2: For the purposes of subsection (1), goods that are removed from a Customs controlled area to another Customs controlled area are not removed for home consumption. 1966 No 19 s 16 Section 20(1)﻿(a) substituted 3 June 1998 section 3(1) Customs and Excise Amendment Act (No 2) 1998 Section 20(1)﻿(aa) inserted 3 June 1998 section 3(1) Customs and Excise Amendment Act (No 2) 1998 Section 20(1)﻿(ab) inserted 2 July 2004 section 9 Customs and Excise Amendment Act 2004 Section 20(1)﻿(ab) amended 8 December 2009 section 4(3) Customs and Excise Amendment Act 2009 Section 20(1)﻿(ac) inserted 2 July 2004 section 9 Customs and Excise Amendment Act 2004 Section 20(1)﻿(b) substituted 2 July 2004 section 9 Customs and Excise Amendment Act 2004 Section 20(1)﻿(c) substituted 2 July 2004 section 9 Customs and Excise Amendment Act 2004 Section 20(2) added 3 June 1998 section 3(2) Customs and Excise Amendment Act (No 2) 1998 Arrival of craft into New Zealand
21: Advice 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, unless otherwise approved by the chief executive,—
a: give to the Customs, in such form and manner (for example, in an electronic form and manner) as may be approved in writing by the chief executive (either generally or for a particular case or class of case), such advance notice as may be prescribed of any or all of the following matters:
i: the impending arrival of the craft:
ii: its voyage:
iii: its crew:
iv: its passengers:
v:
vi:
vii: the Customs place at which the craft will arrive; and
b: on arriving within New Zealand, proceed directly to that Customs place, unless directed elsewhere by a Customs officer.
2: The information referred to in subsection (1)﻿(a)—
a: may be provided, on behalf of the person in charge of the craft, by—
i: the owner or operator of the craft referred to in subsection (1); or
ii: an agent of the owner or operator; and
b: must be accompanied by such supporting documents (being documents each of which is genuine, not erroneous in a material particular, and not misleading) as the chief executive may require. Section 21(1)﻿(a) substituted 1 October 2004 section 10 Customs and Excise Amendment Act 2004 Section 21(1)﻿(a)﻿(v) repealed 24 June 2014 section 6(1) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 21(1)﻿(a)﻿(vi) repealed 24 June 2014 section 6(1) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 21(2) replaced 24 June 2014 section 6(2) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014
21A: Inward cargo report
1: This section applies to cargo on a craft if the craft is—
a: en route to, or has arrived in, New Zealand, from a point outside New Zealand; or
b: carrying goods subject to the control of the Customs brought in that craft or any other craft from a point outside New Zealand.
2: Every person responsible for the carriage of the cargo on the craft must give to the Customs, before the prescribed deadline, a report on the cargo, unless a particular person of that kind is exempted from doing so because—
a: that person has been advised by the chief executive that 1 or more other persons of that kind have already done so; or
b: under this paragraph, and for another reason, the chief executive approves that person's being exempted from doing so.
3: A person is, for this section's purposes, responsible for the carriage of cargo on a craft only if the person (whether or not the person owns, or has any proprietary interest of any kind in, all or any part of the cargo) is—
a: a person who is, or who is the agent of, the owner or operator of the craft; or
b: a cargo aggregator who, in the course of that cargo aggregator's business, has (in or outside New Zealand) arranged for the carriage of the cargo on the craft under a shared space, or other negotiated volume of cargo, arrangement with the craft's owner or operator.
4: The report must contain such information relating to the cargo (being information that is genuine, not erroneous in a material particular, and not misleading) as may be prescribed, and must be given in the prescribed form and manner.
5: The information referred to in subsection (4)
6: Information supplied under this section is subject to, but this section does not limit, section 204A Section 21A inserted 24 June 2014 section 7 Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014
22: Requirement to answer questions
1: Subsection (2)
a: a craft that has arrived in New Zealand from a point outside New Zealand:
b: a craft departing from New Zealand for a point outside New Zealand:
c: a craft that is within New Zealand and
d: any other craft that is within New Zealand and
2: The person in charge of, the owner of, any member of the crew of, and any passenger on a craft to which this subsection
a: answer any question asked by a Customs officer under this Act relating to the craft and its voyage and any persons or goods that are or have been carried by the craft; and
b: forthwith at the request of any Customs officer produce any documents within that person's possession or control relating to any of those matters.
3: A person referred to in section 145A(1)
a: answer any questions asked by a Customs officer under section 145A; and
b: produce any documents within his or her possession or control that a Customs officer demands under section 147A Section 22(1) amended 2 July 2004 section 11(1) Customs and Excise Amendment Act 2004 Section 22(1)﻿(c) amended 1 October 1996 Customs and Excise Amendment Act 1996 Section 22(1)﻿(d) amended 1 October 1996 Customs and Excise Amendment Act 1996 Section 22(2) amended 2 July 2004 section 11(2) Customs and Excise Amendment Act 2004 Section 22(3) added 2 July 2004 section 11(3) Customs and Excise Amendment Act 2004
23: Bringing-to of ship
1: The master of a ship arriving within New Zealand must, on being directed by a Customs officer to do so,—
a: stop and bring the ship to for boarding; and
b: ensure that the ship remains stopped until a Customs officer directs that the ship may proceed.
2: The craft carrying the Customs officer or officers must
3: The master of the ship must by all reasonable means facilitate the boarding of the ship by Customs officers
4: The master of a ship within New Zealand must, if so directed by any Customs officer, cause that ship to leave New Zealand forthwith.
5: A Customs officer who proposes to give a direction under subsection (4) shall consult with the chief executive or a person authorised by the chief executive. 1966 No 19 s 41 Section 23(2) amended 8 December 2009 section 5(2) Customs and Excise Amendment Act 2009 Section 23(3) amended 8 December 2009 section 5(2) Customs and Excise Amendment Act 2009
24: Craft to arrive at nominated Customs place only
1: Subject to sections 21 25
a: that arrives within New Zealand on a journey from a point outside New Zealand; or
b: that is carrying—
i: persons; or
ii: goods subject to the control of the Customs— brought in that craft or any other craft from a point outside New Zealand— must ensure that the craft lands, anchors, or otherwise arrives only at a Customs place, which, in the case of a craft to which section 21
2: On arrival at the nominated Customs place or Customs controlled area within that place, and until an inward report in accordance with section 26 1966 No 19 ss 36, 37
25: Craft arriving at place other than nominated Customs place
1: Nothing in section 24
a: that is required or compelled to berth, land, anchor, or otherwise arrive at a place other than a Customs place, nominated in accordance with section 21(1)﻿(a)
i: is required by any statutory or other requirement relating to navigation; or
ii: is compelled by accident, stress of weather, or other necessity; or
b: that is authorised to berth, land, anchor, or otherwise arrive at a place other than a Customs place by the chief executive.
1A: An authorisation given under subsection (1)﻿(b) may be granted subject to any conditions the chief executive considers appropriate (for example, conditions about the passengers and goods that may be carried on the craft).
1B: The chief executive may not grant any authorisation under subsection (1)﻿(b) without consulting the chief executive of—
a: the Ministry of Agriculture and Forestry; and
b: the Ministry of Health; and
c: the New Zealand Police; and
d: if the proposed authorisation relates to an aircraft, the Civil Aviation Authority; and
e: if the proposed authorisation relates to a ship, the authority known as Maritime New Zealand; and
f: every other department of State whose operations may, in the chief executive’s opinion, be affected by the granting of an authorisation under subsection (1)﻿(b).
1C: If any craft berths, lands, anchors, or otherwise arrives at a place other than a Customs place by reason of an authorisation under subsection (1)﻿(b),—
a: the same powers may be exercised under this Act in relation to that craft as if it had arrived at a Customs place in accordance with Part 3
b: the same powers may be exercised under this Act in relation to persons and goods on that craft as if those persons or goods were in a Customs controlled area, following arrival of the craft in accordance with Part 3, and the same obligations apply.
2: The person in charge of the craft—
a: must forthwith report to a Customs officer or to a constable
b: must not, without the consent of a Customs officer, permit any goods carried in the craft to be unloaded from it or any of the crew or passengers to depart from its vicinity; and
c: must comply with any directions given by a Customs officer in respect of any goods, crew, or passengers carried in the craft.
3: Subject to section 43(a)
a: unload goods from the craft; or
b: depart from the vicinity of the craft,— and all such persons must comply with any directions given by a Customs officer.
4: Where a craft is directed by a Customs officer pursuant to section 21(1)﻿(b) 1966 No 19 ss 35A, 38 Section 25(1) substituted 24 September 2009 section 5 Customs and Excise Amendment Act (No 3) 2008 Section 25(1A) inserted 24 September 2009 section 5 Customs and Excise Amendment Act (No 3) 2008 Section 25(1B) inserted 24 September 2009 section 5 Customs and Excise Amendment Act (No 3) 2008 Section 25(1C) inserted 24 September 2009 section 5 Customs and Excise Amendment Act (No 3) 2008 Section 25(2)﻿(a) amended 8 December 2009 section 24 Customs and Excise Amendment Act 2009
26: Inward report
1: Unless otherwise approved by the chief executive, this section applies to a craft—
a: that arrives within New Zealand on a journey from a point outside New Zealand; or
b: that is carrying—
i: persons; or
ii: goods subject to the control of the Customs— brought in that craft or any other craft from a point outside New Zealand.
2: On the arrival at a Customs place of craft to which this section applies, the person in charge or the owner of the craft, as the case may be, must—
a: deliver to the Customs within such time or times as may be prescribed an inward report in such form and manner and containing such particulars verified by declaration as may be prescribed and accompanied by such supporting documents as the chief executive may require; and
b: comply with any Customs direction as to the movement of the craft within the Customs place, and as to the unloading of goods or the disembarkation of crew or passengers from the craft.
3: The particulars and supporting documents referred to in subsection (2)﻿(a) need not include information that has already been supplied to the Customs in any form and manner approved in writing by the chief executive under section 21(1)﻿(a) 1966 No 19 ss 44, 45 Section 26(3) added 6 March 2007 section 5 Customs and Excise Amendment Act 2007 Arrival of persons
27: Persons arriving in New Zealand to report to Customs officer or Police station
1: Unless otherwise required under any provision of this Act, every person arriving in New Zealand must, on his or her arrival, report to a Customs officer or to a Police station forthwith.
2: A person who reports to a Customs officer or to a Police station in accordance with subsection (1) shall remain at the place where the person reported for such reasonable time as the Customs may require for the purposes of enabling any Customs officer to exercise in relation to that person any power under this Act.
28: Disembarkation
1: Subject to such exemptions as may be prescribed, a person who is on board a craft that has arrived in New Zealand from a point outside New Zealand must comply with any Customs direction concerning disembarkation.
2: For the purposes of this section, a Customs direction
3: Subject to such exemptions as may be prescribed, every person who has disembarked from a craft to which this section applies must, unless otherwise directed by the Customs,—
a: go to a Customs controlled area; and
b: remain there for such reasonable time as the Customs may require for the purposes of enabling any Customs officer to exercise in relation to that person any power under this Act.
29: Baggage to be presented
1: Subject to such exemptions as may be prescribed, every person who disembarks from a craft that has arrived in New Zealand from a point outside New Zealand or a craft that is at the end of a domestic sector must—
a: make his or her accompanying baggage available for examination by a Customs officer; and
b: comply with any Customs direction relating to the movement of the baggage within the Customs place or Customs controlled area or from any craft to a Customs controlled area.
2: Any person who is moving or handling the baggage referred to in subsection (1) shall comply with any Customs direction relating to the movement of the baggage within the Customs place or Customs controlled area or from any craft to a Customs controlled area. Departure of persons
30: Persons departing from New Zealand to depart from Customs place
Subject to section 37 Section 30 amended 24 September 2009 section 6 Customs and Excise Amendment Act (No 3) 2008
31: Embarkation
A person preparing to board a craft for departure from New Zealand must comply with any Customs direction given to the person concerning embarkation.
32: Outgoing baggage to be presented
1: Subject to such exemptions as may be prescribed, every person who arrives at a Customs place or a Customs controlled area for embarkation on to a craft that has, as its destination, a point outside New Zealand must—
a: make his or her accompanying baggage available for examination by a Customs officer; and
b: comply with any Customs direction relating to the movement of the baggage within the Customs place or Customs controlled area or from a Customs controlled area to any craft.
2: Any person who is moving or handling the baggage referred to in subsection (1) shall comply with any Customs direction relating to the movement of the baggage within the Customs place or Customs controlled area or from a Customs controlled area to any craft. Further requirements relating to persons arriving in or departing from New Zealand Heading: inserted 6 March 2007 section 6 Customs and Excise Amendment Act 2007
32A: Use of electronic communication devices prohibited in certain places
1: This section applies to any Customs place or Customs controlled area that is used by persons arriving in or departing from New Zealand.
2: A Customs officer may erect a sign prohibiting in a place or area to which this section applies the use of any electronic communication device identified on the sign (by words, or images, or both).
3: If a sign has been erected in a place under subsection (2), a Customs officer may require a person in that place not to use, or to stop using, an electronic communication device identified on the sign.
4: Every person must comply with a requirement by a Customs officer under subsection (3).
5: In this section, electronic communication device
a: transmitting sound:
b: computing information:
c: functioning as a telephone:
d: communicating in any other way using any technology (including telecommunication, radiocommunication, and broadcasting technology). Section 32A inserted 6 March 2007 section 6 Customs and Excise Amendment Act 2007
32B: Completion of processing under
Immigration Act 2009
1: This section applies to a person in a designated place who has arrived in New Zealand or who departs, or attempts to depart, from New Zealand.
2: The person must remain in the designated place until the processing, under the Immigration Act 2009 Biosecurity Act 1993
3: A Customs officer may direct the person to comply with the person's obligation under subsection (2).
4: For the purposes of subsection (2), the processing referred to in that subsection 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 the Immigration Act 2009 Biosecurity Act 1993
b: the powers and duties under those Acts that are, in relation to the person, required to be exercised or performed in the designated place have, so far as practicable, been exercised or performed in that place.
5: In this section,— authorised officer Immigration Act 2009 Biosecurity Act 1993 designated place
a: a Customs controlled area; or
b: a Customs place; or
c: a place approved by the chief executive for the purposes of—
i: the arrival of a craft in New Zealand; or
ii: the departure of a craft from New Zealand; or
d: a Police station to which a person reports under section 27(1) processing
a: consideration by any authorised officer as to the applicability of powers and duties under the Immigration Act 2009 Biosecurity Act 1993
b: reconsideration by any authorised officer, in the light of any new information, of a previous exercise or performance of a power or duty under the Immigration Act 2009
c: any reasonable time following a request by a Customs officer that an authorised officer who is not present at the designated place consider, exercise, or perform a particular power or duty under the Immigration Act 2009
i: may, in the opinion of the Customs officer, be applicable to the person; and
ii: may not be exercised or performed by any authorised officer present at the designated place at the time of the request; but
iii: may be exercised or performed by the authorised officer to whom that request is made. Section 32B inserted 6 March 2007 section 6 Customs and Excise Amendment Act 2007 Section 32B heading amended 29 November 2010 section 406(1) Immigration Act 2009 Section 32B(2) amended 29 November 2010 section 406(1) Immigration Act 2009 Section 32B(4)﻿(a) amended 29 November 2010 section 406(1) Immigration Act 2009 Section 32B(5) authorised officer amended 29 November 2010 section 406(1) Immigration Act 2009 Section 32B(5) processing amended 29 November 2010 section 406(1) Immigration Act 2009 Section 32B(5) processing amended 29 November 2010 section 406(1) Immigration Act 2009 Section 32B(5) processing amended 29 November 2010 section 406(1) Immigration Act 2009
32C: Cases requiring investigation for public health or law enforcement purposes
1: This section applies to a person in a designated place who has arrived in New Zealand or who departs, or attempts to depart, from New Zealand, if a Customs officer has reasonable cause to suspect that the person—
a: is, under an enactment, liable to be detained because of an infectious disease; or
b: is liable to be arrested under a warrant issued by a court or by any registrar; or
c: is, in attempting to depart from New Zealand or in attempting to remove another person from New Zealand, contravening, or about to contravene, an enactment or an order issued by a court; or
d: is liable to be prosecuted for an offence punishable by imprisonment; or
e: has contravened any of the following enactments:
i: the Biosecurity Act 1993
ii: the Human Assisted Reproductive Technology Act 2004
iii: the Misuse of Drugs Act 1975
iv: the Passports Act 1992
v: the Terrorism Suppression Act 2002
vi: the Trade in Endangered Species Act 1989
vii: regulations under the United Nations Act 1946
viii: any enactment specified for the purposes of this section by the Governor-General in Council, being an enactment that contains an offence involving the unlawful entry into New Zealand, or the unlawful removal from New Zealand, of a person, matter, or thing; or
f: is endangering, or threatening to endanger, the life, health, or safety of a person or group of persons.
2: The Customs officer may direct the person to remain in the designated place for the purposes of obtaining the attendance of, or making inquiries of, another officer who is authorised, in respect of a matter specified in subsection (1), to do 1 or more 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: The person must comply with any direction given under this section.
4: A direction under this section ceases to have effect 4 hours after it is given.
5: In this section,— another officer
a: a constable
b: a bailiff; or
c: an employee or agent of a department of State designated place
a: a Customs controlled area; or
b: a Customs place; or
c: a place approved by the chief executive for the purposes of—
i: the arrival of a craft in New Zealand; or
ii: the departure of a craft from New Zealand. Section 32C inserted 6 March 2007 section 6 Customs and Excise Amendment Act 2007 Section 32C(5) another officer amended 8 December 2009 section 24 Customs and Excise Amendment Act 2009 Information Heading inserted 22 August 2017 section 21 Enhancing Identity Verification and Border Processes Legislation Act 2017
32D: Arrival and departure information
The Customs may, for the purposes of monitoring the movement of craft and persons, passenger and crew processing, and border security, collect and use 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; and
b: personal information including the person’s name, date of birth, gender, biometric information, passport number, nationality, and travel movements. 1996 No 27 s 279 Section 32D inserted 22 August 2017 section 21 Enhancing Identity Verification and Border Processes Legislation Act 2017
32E: Verification of identity using biometric information
1: A Customs officer may, during the processing of a person’s arrival in or departure from New Zealand, request that person to provide biometric information for the purpose of verifying the person’s identity using biometric matching.
2: A person who fails to comply with a request made under subsection (1) may be directed by a Customs officer to remain in a designated place for either or both of the following purposes:
a: to enable the officer to make any inquiries necessary to establish the identity of the person:
b: to enable the officer to obtain the attendance of, or make inquiries of, another officer who is authorised, in respect of a matter specified in section 32C(1)
i: question the person:
ii: ascertain or determine the status of the person:
iii: detain the person:
iv: arrest the person.
3: A person must comply with a direction given to the person under subsection (2).
4: A direction given to a person under subsection (2) ceases to have effect 4 hours after it is given.
5: In this section,— another officer
a: a constable; or
b: a bailiff; or
c: an employee or agent of a department of State designated place
a: a Customs controlled area; or
b: a Customs place; or
c: a place approved by the chief executive for the purposes of—
i: the arrival of a craft in New Zealand; or
ii: the departure of a craft from New Zealand. Section 32E inserted 22 August 2017 section 21 Enhancing Identity Verification and Border Processes Legislation Act 2017
32F: Detention of persons failing to comply with a direction under section 32E
1: A Customs officer may detain a person who fails to comply with a direction given under section 32E(2)
2: A Customs officer may detain a person under this section only for either or both of the purposes specified in section 32E(2)
3: A person must not be detained under this section for a period exceeding 4 hours.
4: Reasonable force may be used, if necessary, to detain a person under this section.
5: Nothing in this section prevents a person from—
a: being detained or further detained under another provision of this Act or under any other enactment if there are lawful grounds for that detention; or
b: being arrested under section 174
6: In this section, to detain a person Section 32F inserted 22 August 2017 section 21 Enhancing Identity Verification and Border Processes Legislation Act 2017 Departure of craft
33: Clearance of craft
1: Unless otherwise approved by the chief executive, no person in charge of a craft that has, as its destination, a point outside New Zealand shall cause that craft to depart from any Customs place unless that person has received a certificate of clearance in the prescribed form.
2: Subject to such exemptions as may be prescribed, no person in charge of a craft that has arrived in New Zealand from a point outside New Zealand shall cause that craft to depart from the place in New Zealand that it first arrived at, or from any subsequent place of call within New Zealand, without the permission of the Customs and subject to the production to the Customs of any documents that the chief executive may require and to any conditions imposed by the chief executive. 1966 No 19 s 72
34: Certificate of clearance
Unless otherwise approved by the chief executive, before any certificate of clearance is granted to the person in charge of any craft to which section 33
a: deliver to the Customs, within any time or times prescribed, an advance notice of departure advance notice of departure
b: answer any question asked by a Customs officer relating to the craft and its passengers, crew, cargo, stores, and intended voyage or journey; and
c: produce any other documents required by a Customs officer relating to the craft and its passengers, crew, cargo, stores, and intended voyage or journey; and
d: comply with all requirements in this or any other Act concerning the craft and its passengers, crew, cargo, stores, and intended voyage or journey. Section 34 substituted 6 March 2007 section 7 Customs and Excise Amendment Act 2007 Section 34(a) amended 24 June 2014 section 8 Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014
34AA: Advance notice of departure may be provided by, or by agent of, owner or operator of craft
The advance notice of departure referred to in section 34(a)
a: the owner or operator of the craft; or
b: an agent of the owner or operator. Section 34AA inserted 24 June 2014 section 9 Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014
34A: Fees and charges relating to granting certificate of clearance
1: The Governor-General may, on the recommendation of the Minister, make regulations under section 287(1)﻿(a) section 34
2: No fees or charges prescribed by regulations of the kind described in subsection (1) may meet or assist in meeting costs or expenses that are—
a: incurred by the Customs in granting a certificate of clearance; and
b: related to clearance of passengers.
3: The provisions of Part 8
4: Before making a recommendation under subsection (1) in relation to any proposed regulations, the Minister must be satisfied that the persons that the Minister considers are representative of interests likely to be substantially affected by the proposed regulations have been consulted about the proposed regulations to the extent that is reasonably practicable having regard to the circumstances of the case.
5: For the purposes of subsection (4), the Minister may take into account any relevant consultation undertaken by or on behalf of the Minister before this section comes into force.
6: A failure to comply with subsection (4) does not affect the validity of any regulations of the kind described in subsection (1).
7: Subsection (1) does not limit section 287 Section 34A inserted 2 July 2004 section 13 Customs and Excise Amendment Act 2004
35: Boarding of outward craft
The person in charge of a craft departing from a Customs place, whether or not the immediate destination of the craft is a point outside New Zealand, shall, if required to do so by any Customs officer, by all reasonable means, facilitate boarding by Customs officers. 1966 No 19 s 75
36: Production of certificate of clearance
The person in charge of a craft to whom a certificate of clearance has been granted must, on demand by a Customs officer, produce the certificate of clearance for examination by the officer and answer any question that the officer may put to him or her concerning the craft and its passengers, crew, cargo, stores, and its intended voyage or journey. 1966 No 19 s 76
37: Departure to be from Customs place only
1: Subject to such exemptions as may be prescribed and subject to subsection (2), except with the prior permission of the chief executive, no person in charge of any craft shall—
a: cause that craft to depart for a point outside New Zealand from a place in New Zealand other than a Customs place; or
b: having obtained a certificate of clearance from a Customs place in New Zealand to depart for any point outside New Zealand, cause that craft—
i: to not depart immediately from that place; or
ii: to go to any other place in New Zealand.
2: Nothing in subsection (1) applies to a craft—
a: that is required to berth, land, anchor, or otherwise return to a place in New Zealand that is not a Customs place, if this return—
i: is required by any statutory or other requirement relating to navigation; or
ii: is compelled by accident, stress of weather, or other necessity; or
b: that is authorised to depart for a point outside New Zealand from a place in New Zealand other than a Customs place, by the chief executive.
3: The provisions of section 25(1A) to (1C)
a: any authorisation given by the chief executive under subsection (2)﻿(b); and
b: any departure from a place in New Zealand (other than a Customs place) in reliance on such an authorisation. Section 37(1)﻿(b) substituted 2 July 2004 section 14 Customs and Excise Amendment Act 2004 Section 37(2) substituted 24 September 2009 section 7 Customs and Excise Amendment Act (No 3) 2008 Section 37(3) added 24 September 2009 section 7 Customs and Excise Amendment Act (No 3) 2008
37A: 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 commercial or non-commercial cargo for discharge outside New Zealand.
2: Every person responsible for the carriage of the cargo on the craft must give to the Customs, before the prescribed deadline (which may be a time before or after the craft's departure from the point in New Zealand), a report on the cargo, unless a particular person of that kind is exempted from doing so because—
a: that person has been advised by the chief executive that 1 or more other persons of that kind have already done so; or
b: under this paragraph, and for another reason, the chief executive approves that person's being exempted from doing so.
3: A person is, for this section's purposes, responsible for the carriage of cargo on a craft only if the person (whether or not the person owns, or has any proprietary interest of any kind in, all or any part of the cargo) is—
a: a person who is, or who is the agent of, the owner or operator of the craft; or
b: a cargo aggregator who, in the course of that cargo aggregator's business, has (in or outside New Zealand) arranged for the carriage of the cargo on the craft under a shared space, or other negotiated volume of cargo, arrangement with the owner or operator of the craft.
4: The report must contain such information relating to the cargo (being information that is genuine, not erroneous in a material particular, and not misleading) as may be prescribed, and must be given in the prescribed form and manner.
5: The information referred to in subsection (4)
6: Information supplied under this section is subject to, but this section does not limit, section 204A Section 37A inserted 24 June 2014 section 10 Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014
38: Regulations relating to stores for craft
Without limiting the power to make regulations conferred by section 286
a: the classes of goods that are, or are not, deemed to be stores for the use of passengers and crew or the service of craft about to depart from any Customs place; and
b: the conditions under which any such stores may be shipped free of duty or under drawback of duty; and
c: the conditions under which any such stores are subject to duty, and the form and manner in which those stores shall be entered. 1966 No 19 ss 78, 79
3A: Customs access to and use of information about border-crossing goods, persons, and craft
Part 3A inserted 1 October 2004 section 15 Customs and Excise Amendment Act 2004 Preliminary provisions Heading inserted 1 October 2004 section 15 Customs and Excise Amendment Act 2004
38A: Interpretation
In this Part, unless the context otherwise requires,— border-crossing goods
a: as having been imported into, or exported from, New Zealand; or
b: as being imported into, or exported from, New Zealand; or
c: as intended to be imported into, or exported from, New Zealand border-crossing person or craft
a: as having arrived in, or departed from, New Zealand; or
b: as arriving in, or departing from, New Zealand; or
c: as intending to arrive in, or depart from, New Zealand person concerned in the movement of goods, persons, or craft
a: an owner or an operator of a craft that carries or transports goods or persons, or both, from New Zealand to a point outside New Zealand, or from a point outside New Zealand to New Zealand, for commercial purposes, or the agent of an owner or an operator of that kind:
b: a travel operator (being a person who organises the carriage, handling, or transportation of goods or persons, or both, from New Zealand to a point outside New Zealand, or from a point outside New Zealand to New Zealand, for commercial purposes) or the agent of a travel operator:
c: an owner, occupier, or operator of a Customs controlled area used for the purpose specified in section 10(d) or (e)
d: an operator of a business that handles, packs, stores, or transports goods that are to be transported from New Zealand to a point outside New Zealand:
e: any persons, or classes of persons, involved in any other way in the carriage, handling, or transportation of goods, or persons, or both, from New Zealand to a point outside New Zealand, or from a point outside New Zealand to New Zealand, for commercial purposes, being persons or classes of persons prescribed for the purposes of this paragraph. Section 38A inserted 1 October 2004 section 15 Customs and Excise Amendment Act 2004
38B: Purpose of this Part
1: The purpose of this Part is to facilitate—
a: the exercise or performance of powers, functions, or duties under this Act:
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.
2: To that end, this Part—
a: requires certain persons concerned in the movement of goods, persons, or craft to give the Customs access to certain information about border-crossing goods, persons, and craft; and
b: controls the use of that information by the Customs. Section 38B inserted 1 October 2004 section 15 Customs and Excise Amendment Act 2004 Who must give Customs access to information Heading inserted 1 October 2004 section 15 Customs and Excise Amendment Act 2004
38C: Persons to whom section 38D or section 38E applies
Section 38D section 38E
a: is a person concerned in the movement of goods, persons, or craft; and
b: has been required by the chief executive by notice in writing to comply with that section on and after a date specified in the notice in writing. Section 38C inserted 1 October 2004 section 15 Customs and Excise Amendment Act 2004 Information to which access must be given Heading inserted 1 October 2004 section 15 Customs and Excise Amendment Act 2004
38D: Information about border-crossing craft
1: A person to whom this section applies must give the Customs access, on and after the date specified in the notice referred to in section 38C(b)
a: that is of the kind specified in subsection (2); and
b: that the person holds (whether in New Zealand or overseas) or has access to about any border-crossing craft.
2: The information referred to in subsection (1)﻿(a) is information about the border-crossing craft, about what it is carrying or transporting, about its journey to or from New Zealand, and about its arrival at, or departure from, New Zealand, whether that journey or arrival or departure has occurred, is occurring, or will occur.
3: That information may include, but is not limited to, the following information about the border-crossing craft:
a: if the craft is carrying or transporting goods,—
i: loading and discharge details:
ii: goods storage details:
iii: goods records; and
b: if the craft is carrying or transporting persons,—
i: the number of persons on the craft (whether passengers or crew or other persons):
ii: the seating arrangements or on-board accommodation arrangements:
iii: baggage storage details; and
c: if the craft is carrying or transporting goods and persons, the information in paragraphs (a) and (b). Section 38D inserted 1 October 2004 section 15 Customs and Excise Amendment Act 2004
38E: Information about border-crossing persons
1: A person to whom this section applies must give the Customs access, on and after the date specified in the notice referred to in section 38C(b)
a: that is of the kind specified in subsection (2); and
b: that the person holds (whether in New Zealand or overseas) or has access to about any border-crossing person.
2: The information referred to in subsection (1)﻿(a) is information held by the person, or to which the person has access, for the purpose of facilitating the border-crossing person's travel to, or departure from, New Zealand, whether that travel or departure has occurred, is occurring, or will occur.
3: That information may include, but is not limited to, the following information about the border-crossing person:
a: the person's name, date of birth, place of birth, nationality, sex, and passport details:
b: the person's contact details (including telephone number, address, and email address):
c: information identifying the craft on which the person has travelled, is travelling, or intends to travel:
d: any special conditions or arrangements the person has made regarding his or her travel:
e: where the person booked his or her travel:
f: on what date the person booked his or her travel:
g: whether the person has checked baggage. Section 38E inserted 1 October 2004 section 15 Customs and Excise Amendment Act 2004
38F: Further provisions about giving Customs access to information under section 38D or section 38E
1: A person to whom section 38D section 38E
2: The chief executive may, by notice in writing, in all or any specified circumstances, exempt a person to whom section 38D section 38E
a: from complying with some or all of the person's obligations under that section; and
b: from complying with some or all of the person's obligations under subsection (1).
3: Nothing in section 38D section 38E Section 38F inserted 1 October 2004 section 15 Customs and Excise Amendment Act 2004 Use of information to which access must be given Heading inserted 1 October 2004 section 15 Customs and Excise Amendment Act 2004
38G: Controls on use by Customs of information
1: The Customs may without warrant view all information to which access is given under section 38D
2: However, the Customs may view information to which access is given under section 38E sections 38H to 38K
3: Section 282A sections 38H to 38K Section 38G inserted 1 October 2004 section 15 Customs and Excise Amendment Act 2004 Searching and viewing by Customs of information about border-crossing persons Heading inserted 1 October 2004 section 15 Customs and Excise Amendment Act 2004
38H: Information about travel within 28-day period
1: Information to which access is given under section 38E
2: The Customs may without warrant search information that it may view under subsection (1) to determine whether that information includes information that is relevant to search criteria specified by the Customs.
3: However, if information is viewed under subsection (1), the Customs may collect, use, and disclose that information in accordance with section 282A
4: Powers under this section of viewing or searching are exercisable in a particular case even though, in the circumstances of that case, the purpose of the viewing or searching would not be, or would not be likely to be, frustrated if the viewing or searching were delayed until a warrant under section 38J
5: For the purposes of this section and section 38I information about travel within the 28-day period
a: to an arrival in, or departure from, New Zealand that, according to the information,—
i: occurred within 14 days before that time; or
ii: is occurring at that time; or
iii: will occur within 14 days after that time; or
b: to travel that, according to the information, occurred, is occurring, or will occur, in connection with an arrival or departure referred to in paragraph (a),—
i: whether that travel is travel within New Zealand or overseas; and
ii: whether that travel is travel that occurred, is occurring, or will occur, before or after the arrival or departure of that kind. Section 38H inserted 1 October 2004 section 15 Customs and Excise Amendment Act 2004
38I: Information about other travel may be searched for information relating to travellers within 28-day period
1: In this section, information about other travel
a: to which access is given under section 38E
b: that is not information about travel within the 28-day period.
2: This section applies to the following situation:
a: the Customs, in considering information viewed under section 38H
b: the Customs wishes—
i: to search information about other travel to determine whether it includes information that relates to that person; and
ii: to view any information that relates to that person and is found as a result of the search.
3: In that situation, the Customs may without warrant—
a: search information about other travel to determine whether it includes information that relates to the person; and
b: view information in accordance with subsection (5).
4: However, the search may be conducted only if it can be completed within 14 days after the arrival or departure to which the information about travel within the 28-day period relates ( see section 38H(5)﻿(a)
5: The Customs must not view information about other travel unless that information relates to the person and is found as a result of the search.
6: Powers under this section of viewing or searching are exercisable in a particular case even though, in the circumstances of that case, the purpose of the viewing or searching would not be, or would not be likely to be, frustrated if the viewing or searching were delayed until a warrant under section 38J Section 38I inserted 1 October 2004 section 15 Customs and Excise Amendment Act 2004
38J: Search and viewing warrants
1: This section applies to the following situation:
a: the chief executive considers, in the light of information of any kind that is available to the Customs, that there are reasonable grounds to suspect that—
i: there exists a risk or threat relevant to the purpose stated in section 38B(1)
ii: a relevant offence (as defined in subsection (6)) has been, is being, or will be committed:
b: the Customs wishes—
i: to search information to which access is given under section 38E
ii: to view any information that is relevant to the search criteria specified by the Customs and is found as a result of the search:
c: the search cannot be conducted and the viewing done under section 38H section 38I
2: In that situation, the chief executive may, by application in writing made on oath, apply to a District Court Judge for a search and viewing warrant authorising—
a: the carrying out of the search within 14 days after the day on which the warrant is granted (or within any extension of that period granted by a District Court Judge on an application in writing for the purpose made within that period); and
b: the viewing by the Customs of any information that is relevant to the search criteria specified by the Customs and that is included in information to which access is given under section 38E
3: The application must give details of the reasonable grounds to suspect required by subsection (1), of the information available to the Customs that gives rise to those reasonable grounds to suspect, and of the search criteria specified by the Customs, and it must also indicate whether the search is to be of all, or of only a specified part or parts, of the information to which access is given under section 38E
4: On an application under subsection (2), a District Court Judge may grant a search and viewing warrant in the prescribed form, but only if he or she is satisfied that—
a: the reasonable grounds to suspect required by subsection (1) exist; and
b: the search criteria specified by the Customs are reasonably related to the information available to the Customs that gives rise to those reasonable grounds to suspect.
5: The warrant is sufficient authority for the doing of the things specified in subsection (2)﻿(a) and (b).
6: In this section and section 38K relevant offence section 38B(1)﻿(b) section 38B(1) Section 38J inserted 1 October 2004 section 15 Customs and Excise Amendment Act 2004
38K: Search and viewing without warrant in emergencies
1: This section applies to the following situation:
a: the situation specified in section 38J(1)
b: the chief executive considers that, if he or she were to apply to a District Court Judge for a search and viewing warrant under section 38J
c: the chief executive also considers that delaying a search and any resulting viewing until a search and viewing warrant can be obtained under section 38J would create a real risk that—
i: the countering of the risk or threat referred to in section 38J(1)﻿(a)﻿(i) would be frustrated; or (as the case requires)
ii: the prevention, detection, investigation, prosecution, or punishment of the relevant offence would be frustrated.
2: In that situation, the chief executive may, with no further authority than this section, have the things specified in section 38J(2)﻿(a) and (b)
3: However, if the chief executive acts under subsection (2), he or she must within 72 hours apply under section 38J(2) Section 38K inserted 1 October 2004 section 15 Customs and Excise Amendment Act 2004
38L: Procedure if viewing of information not authorised
1: This subsection applies to both of the following situations:
a: the 72-hour period referred to in section 38K(3)
b: the application required by section 38K(3) section 38J(4)
2: In a situation to which subsection (1) applies, things done in reliance on section 38K(2) section 38J(4)
3: In a situation to which subsection (1) applies,—
a: the Customs must destroy immediately information viewed by it in reliance on section 38K(2) section 282A section 38J(4)
b: other persons or bodies must destroy immediately information viewed by the Customs in reliance on section 38K(2) section 282A(2) section 38J(4) Section 38L inserted 1 October 2004 section 15 Customs and Excise Amendment Act 2004
38M: Security of applications for warrants
1: As soon as an application under section 38J(2)
2: Despite any enactment or rule of law or rules of court entitling a party to proceedings to demand the production of documents, no party of that kind is entitled to demand the production of documents held in safe custody under subsection (1), except in accordance with this section.
3: Every party of that kind who requires the production of a document held in safe custody under subsection (1) must, except in a case to which subsection (9) or subsection (10) applies, apply in writing to the Registrar, who must promptly notify the chief executive.
4: If, within 3 days after notice is given to the chief executive under subsection (3), the chief executive gives written notice to the Registrar that he or she intends to oppose the production of the documents, the Registrar must refer the matter to a District Court Judge.
5: If the chief executive does not give the written notice referred to in subsection (4), the Registrar must produce the documents to the party applying for production.
6: If a matter is referred to a Judge under subsection (4), both the person requesting production of the documents and the chief executive opposing production must be given an opportunity to be heard.
7: The Judge may order that all or a specified part of a document the production of which is in dispute not be produced if he or she is satisfied that—
a: the document or part contains information of a kind referred to in section 38N(1)
b: production of that information would involve disclosure of a kind referred to in section 38N(2)
8: Subject to subsection (7), the Judge must order the production of the documents to the party requesting it.
9: If a request for the production of a document kept in safe custody under subsection (1) is made in the course of proceedings presided over by a District Court Judge and the request is opposed, the Judge must adjudicate upon the matter as if it had been referred to him or her under subsection (4).
10: If a request of that kind is made in the course of any other proceedings, the presiding judicial officer must promptly refer the matter to a District Court Judge for adjudication of the kind referred to in subsection (9).
11: Despite anything in this section, every District Court Judge or Judge of the High Court who is presiding over any proceedings in which the issue of a warrant under section 38J 1978 No 65 s 20 Section 38M inserted 1 October 2004 section 15 Customs and Excise Amendment Act 2004
38N: Information and disclosure in section 38M(7)
1: Information falls within section 38M(7)﻿(a)
a: might lead to the identification of, or provide details of, the source of the information, the nature, content, or scope of the information, or the nature or type of the assistance or operational methods available to the Customs; or
b: is about particular operations that have been undertaken, or are being or are proposed to be undertaken, in pursuance of any of the functions of the Customs; or
c: has been provided to the Customs by the government of another country or by an agency of a government of another country or by an international organisation, and is information that cannot be disclosed by the Customs because the government or agency or organisation by which the information has been provided will not consent to the disclosure.
2: Disclosure of information falls within section 38M(7)﻿(b)
a: to prejudice the security or defence of New Zealand or the international relations of the Government of New Zealand; or
b: to prejudice the entrusting of information to the Government of New Zealand on a basis of confidence by the government of another country or any agency of such a government, or by any international organisation; or
c: to prejudice the maintenance of the law, including the prevention, investigation, and detection of offences, and the right to a fair trial; or
d: to endanger the safety of any person.
3: In this section,— country international organisation Section 38N inserted 1 October 2004 section 15 Customs and Excise Amendment Act 2004 Miscellaneous provisions Heading inserted 1 October 2004 section 15 Customs and Excise Amendment Act 2004
38O: Disposal of information collected by Customs
1: This section applies to information—
a: viewed under any of sections 38G to 38K
b: collected for a purpose specified in section 282A(2)
2: The Customs must, at least once every 6 months after this section comes into force, determine whether the retention of the information by the Customs continues to be necessary for that purpose and, if it is not, must dispose of the information promptly.
3: This section does not limit section 38L(3)﻿(a) Section 38O inserted 1 October 2004 section 15 Customs and Excise Amendment Act 2004
38P: Protection of persons acting under authority of Part
Neither the Crown nor the chief executive or a Customs officer or an authorised person is liable for anything done or omitted to be done or purporting to have been done by a person in the exercise of a power conferred by this Part unless the person has not acted in good faith or has acted without reasonable care. Section 38P inserted 1 October 2004 section 15 Customs and Excise Amendment Act 2004
38Q: Part does not limit other access to or use of information
Nothing in this Part—
a: prevents a person concerned in the movement of goods, persons, or craft from giving Customs access to information otherwise than as required by or under this Part:
b: prevents the Customs from using otherwise than as provided in this Part information to which Customs is given access otherwise than as required by or under this Part:
c: affects any obligation a person may have to give the Customs advance notice of matters under section 21
d: affects any obligation a person may have under this Act to make an entry in respect of goods that are imported or that are to be imported:
e: affects any powers the Customs has to collect and use information under section 32D Section 38Q inserted 1 October 2004 section 15 Customs and Excise Amendment Act 2004 Section 38Q(e) amended 22 August 2017 section 22 Enhancing Identity Verification and Border Processes Legislation Act 2017
4: Entry and accounting for goods
Importation of goods
39: Entry of imported goods
1: Subject to any regulations made under section 40
a: in such form and manner (including by electronic means into a computer or other device) as may be prescribed; and
b: within such time as may be prescribed or such further time as the chief executive may allow.
2: Where any entry required by this section relates to goods that are dutiable in accordance with the volume of alcohol present in the goods, the person making the entry shall specify the volume of alcohol in the prescribed manner.
3: Every person entering goods under this section must—
a: answer any question asked by a Customs officer with respect to the goods; and
b: on the request of a Customs officer, present the goods to the officer, remove any covering from the goods, unload any conveyance or open any part of it, or open and unpack any package that the officer wishes to examine.
3A: Every person entering goods under this section may, in accordance with any conditions a Customs officer may impose,—
a: inspect the goods; or
b: draw samples from the goods.
4: If—
a: default is made in the entry of goods pursuant to this section; or
b: the goods are not claimed within such period as may be prescribed,— duty becomes due and payable on the goods, and the goods may be sold or otherwise disposed of by the chief executive. 1966 No 19 ss 19, 55 Section 39(3A) inserted 27 September 2001 section 3 Customs and Excise Amendment Act 2001
39A: Entry of imported goods in multiple or split shipments
1: This section applies if the chief executive considers, after taking into account any criteria prescribed by regulations made under section 40
2: The chief executive may, on application by an importer, allow the 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.
3: In exercising the power conferred by subsection (2) Section 39A inserted 6 April 2012 section 6 Customs and Excise Amendment Act 2012
40: Regulations relating to entry of imported goods
Without limiting the power to make regulations under section 286
a: prescribing when an entry is deemed to have been made for the purposes of this Act; and
b: prescribing the conditions under which an entry is deemed to have been passed for the purposes of this Act; and
c: exempting specified goods or goods of a specified class from the requirements of section 39(1)
d: prescribing goods or classes of goods that shall be deemed to have been entered under section 39(1) ; and
e: for the purposes of section 39A(1) 1966 No 19 s 22 1990 No 89 s 5 Section 40(d) amended 6 April 2012 section 7 Customs and Excise Amendment Act 2012 Section 40(e) inserted 6 April 2012 section 7 Customs and Excise Amendment Act 2012
40A: Fees and charges relating to importation of goods
1: Without limiting the power to make regulations under section 287
2: The provisions of Part 8
3: Before making a recommendation under subsection (1) in relation to any proposed regulations, the Minister must be satisfied that the persons that the Minister considers are representative of interests likely to be substantially affected by the proposed regulations have been consulted about the proposed regulations to the extent that is reasonably practicable having regard to the circumstances of the case.
4: For the purposes of subsection (3), the Minister may take into account any relevant consultation undertaken by or on behalf of the Minister before this section comes into force.
5: A failure to comply with subsection (3) does not affect the validity of any regulations of the kind described in subsection (1). Section 40A inserted 9 October 2002 section 4 Customs and Excise Amendment Act (No 2) 2002
41: Imported goods to be dealt with according to entry
Goods in respect of which entry has been made and passed must forthwith be dealt with in accordance with the entry and with the provisions of this Act in respect of the goods so entered. 1966 No 19 s 25(1)
42: Cancellation and amendments of entries
Section 42 repealed 6 March 2007 section 25 Customs and Excise Amendment Act 2007
43: Unloading goods
No person shall unload goods that are subject to the control of the Customs from a craft except—
a: pursuant to a permit or other authorisation granted by the chief executive, which permit or other authorisation shall be subject to such conditions as the chief executive may determine; or
b: where the safety of the craft, or the goods or persons in the craft, is threatened by collision, fire, the stress of weather, or similar circumstances, or such other circumstances as may be prescribed. 1966 No 19 s 50(1)
44: Craft imported otherwise than as cargo
1: Notwithstanding anything in this Act, such entries shall be made in respect of a craft imported into New Zealand otherwise than as cargo as the chief executive may from time to time determine in relation to any craft or class of craft by notice in the Gazette
2: For the purpose of making entries in respect of a craft imported into New Zealand otherwise than as cargo, the craft shall be deemed to have been imported as cargo and unloaded as such on its arrival. 1966 No 19 s 56
45: Samples or illustrations
1: The importer of goods must furnish free of charge, such samples, illustrations, drawings, documents, or plans relating to the goods as may be required by a Customs officer for the purposes of analysis, classification, or record.
2: Any sample required to be furnished in accordance with subsection (1) must be as small as possible for the purpose for which it is taken. 1966 No 19 s 61 Section 45(2) added 27 September 2001 section 4 Customs and Excise Amendment Act 2001 Transportation within New Zealand
46: Transportation of imported goods
Except as otherwise permitted by the chief executive, no goods subject to the control of the Customs shall be placed in a craft, vehicle, or other conveyance for transportation within New Zealand until entry has been made in accordance with section 39(1) 1966 No 19 s 62(1)
47: Removal of goods from Customs controlled area
1: Goods that are subject to the control of the Customs must not be delivered or removed from a Customs controlled area except—
a: as provided by this Act; or
b: subject to subsection (3), with the permission of a Customs officer after entry has been made and passed in the prescribed form and manner; or
c: pursuant to a permit or other authorisation granted by the chief executive in respect of those goods, subject to such conditions as the chief executive may determine; or
d: by a Customs officer in the performance of his or her duties under this Act.
2: The chief executive may, by notice in writing, vary or revoke any conditions to which a permit granted by the chief executive under subsection (1)﻿(c) is subject, or may revoke those conditions and impose new conditions or may revoke the permit completely.
3: Notwithstanding subsection (1)﻿(b), while goods remain subject to the control of the Customs, the chief executive may revoke any notice of delivery given in respect of those goods.
4: A person who is dissatisfied with a decision of the chief executive under subsection (1)﻿(c) or subsection (2) 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. 1966 No 19 ss 52A(1), 99(1)
48: Temporary removal of goods from Customs controlled area
1: Subject to section 156
2: Goods so removed remain subject to the control of the Customs and are deemed to be within the Customs controlled area from which they were so removed, and the provisions of this Act continue to apply to them accordingly. 1966 No 19 s 101 Transhipments: international or domestic Heading inserted 24 June 2014 section 11 Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014
48A: Transhipment requests
1: This section applies to cargo on a craft if—
a: the craft—
i: is en route to, or has arrived in, New Zealand, from a point outside New Zealand; or
ii: is carrying goods subject to the control of the Customs brought in that craft or any other craft from a point outside New Zealand; or
iii: is to depart, or is departing, for a point outside New Zealand from a place in New Zealand; and
b: the cargo is to be or has been imported, but is to be or is being transhipped, either—
i: internationally, in that it is not to be entered for home consumption in New Zealand, but is destined for, and will remain subject to the control of the Customs at all times until it reaches, a point outside New Zealand; or
ii: domestically, in that it is not to be entered for home consumption at the (Customs or other) place to which the craft proceeded directly on arriving within New Zealand, but is destined for, and will remain subject to the control of the Customs at all times until it reaches, and is entered for home consumption at, some other (Customs or other) place within New Zealand.
2: Any person may, before the prescribed deadline, make to the chief executive a transhipment request in respect of the cargo.
3: The request must—
a: contain such information relating to the cargo (being information that is genuine, not erroneous in a material particular, and not misleading) as may be prescribed; and
b: be made in the prescribed form and manner; and
c: be accompanied by such supporting documents (being documents each of which is genuine, not erroneous, and not misleading) as the chief executive may require.
4: Information supplied under this section is subject to, but this section does not limit, section 204A
5: The chief executive must as soon as is reasonably practicable agree to or decline each transhipment request made.
6: A transhipment request agreed to by the chief executive authorises (under section 47(1)﻿(a)
7: However, a transhipment request agreed to by the chief executive does not limit or affect enactments in or under other Acts that apply to the cargo (for example, enactments in or under the Biosecurity Act 1993
8: A person who is dissatisfied with a decision of the chief executive under subsection (4) Section 48A inserted 24 June 2014 section 11 Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Exportation of goods
49: Entry of goods for export
1: Subject to any regulations made under section 50
a: in such form and manner (including by electronic means into a computer or other device) as may be prescribed; and
b: before the prescribed deadline (if any) or any later deadline the chief executive may allow.
2: Every person who makes an entry under this section must—
a: answer any question relevant to matters arising under this Act asked by a Customs officer with respect to the goods; and
b: at the request of a Customs officer, present the goods to the officer, remove any covering from the goods, unload any conveyance or open any part of it, or open and unpack any package that the officer wishes to examine.
3: In the case of goods to be exported under drawback, the making of any such entry is deemed to be the making of a claim for drawback.
4: Unless the chief executive in any particular case otherwise determines, no right to drawback exists in the case of goods placed on a craft before entry has been made and passed.
5: Except as otherwise permitted by the chief executive, goods must not be loaded for export until entry has been made and passed
6: Despite an entry being passed in accordance with subsection (5), the chief executive may revoke the goods' permission to export if the chief executive has reasonable cause to suspect 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 carry the goods, or of other goods to be carried on that craft. 1966 No 19 ss 53, 63, 184 Section 49(1)﻿(b) substituted 8 December 2009 section 6(1) Customs and Excise Amendment Act 2009 Section 49(5) amended 1 October 2004 section 16 Customs and Excise Amendment Act 2004 Section 49(6) added 8 December 2009 section 6(3) Customs and Excise Amendment Act 2009
50: Regulations relating to entry of goods for export
Without limiting the power to make regulations under section 286
aaa: specifying when an entry of goods for export is deemed to have been made; and
aa: prescribing the conditions under which an entry is deemed to have been passed for the purposes of this Act; and
a: exempting specified goods or goods of a specified class from the requirements of section 49(1)
b: prescribing goods or classes of goods that shall be deemed to have been entered under section 49(1) and the circumstances in which and the conditions subject to which those goods shall be so deemed. Section 50(aaa) inserted 6 April 2012 section 8 Customs and Excise Amendment Act 2012 Section 50(aa) inserted 1 October 2004 section 17 Customs and Excise Amendment Act 2004
50A: Fees and charges relating to exportation of goods
1: The Governor-General may, on the recommendation of the Minister, make regulations under section 287(1)﻿(a)
2: The provisions of Part 8
3: Before making a recommendation under subsection (1) in relation to any proposed regulations, the Minister must be satisfied that the persons that the Minister considers are representative of interests likely to be substantially affected by the proposed regulations have been consulted about the proposed regulations to the extent that is reasonably practicable having regard to the circumstances of the case.
4: For the purposes of subsection (3), the Minister may take into account any relevant consultation undertaken by or on behalf of the Minister before this section comes into force.
5: A failure to comply with subsection (3) does not affect the validity of any regulations of the kind described in subsection (1).
6: Subsection (1) does not limit section 287 Section 50A inserted 2 July 2004 section 18 Customs and Excise Amendment Act 2004
51: Goods for export to be dealt with according to entry
1: In the case of goods that have been entered for export, the person making the entry, or the owner of the goods, as the case may be, must forthwith export the goods to a point outside New Zealand in accordance with the entry and with 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 notice to the Customs of the failure to export and the reasons for it and, in any such case, the chief executive—
a: shall cancel or amend the entry; and
b: may, where applicable, allow the goods to be released from the control of the Customs.
3: Notwithstanding subsection (1), where the licence conditions of a Customs controlled area allow, an export entry may be made in the case of goods removed from that area for sales made for delivery to persons on their arrival in New Zealand from a point outside New Zealand. 1966 No 19 ss 25, 66(1)
52: Goods for export not to be landed
No goods loaded for export shall, without the permission of a Customs officer, be landed except at a point outside New Zealand. 1966 No 19 s 68(1)
53: Time of exportation
For the purposes of this Act, the time of exportation is the time when the exporting craft leaves the last Customs place at which that craft calls immediately before proceeding to a point outside New Zealand. 1966 No 19 s 69 Customs seals Heading: inserted 2 July 2004 section 19 Customs and Excise Amendment Act 2004
53A: Customs seal may be
used in relation
1: The chief executive may, by notice in writing specifying the date on and after which the appointment takes effect, appoint a Customs officer or other person to use reuse in relation
2: The notice must specify the circumstances in which the officer or other person may use a Customs seal in relation using
3: Without limiting the generality of subsection (2), the notice must specify that the officer or other person may use a Customs seal in relation to a package of goods that has not had a Customs 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 seal is used incidental to, and immediately after, the exercise by any person of a power under this Act to examine or search for goods of any kind.
4: The notice must also specify the circumstances in which the officer or other person may alter, remove, damage, dispose of, or otherwise interfere with a Customs seal used in relation
5: A notice of appointment under this section may be amended or revoked by the chief executive by a further notice in writing given to the officer or other person concerned and specifying the date on or after which the amendment or revocation takes effect. Section 53A inserted 2 July 2004 section 19 Customs and Excise Amendment Act 2004 Section 53A heading amended 8 December 2009 section 4(3) Customs and Excise Amendment Act 2009 Section 53A(1) amended 8 December 2009 section 4(3) Customs and Excise Amendment Act 2009 Section 53A(2) amended 8 December 2009 section 4(3) Customs and Excise Amendment Act 2009 Section 53A(3) substituted 8 December 2009 section 4(3) Customs and Excise Amendment Act 2009 Section 53A(4) amended 8 December 2009 section 4(3) Customs and Excise Amendment Act 2009
53B: Warning notices for packages
in relation to which seal used A notice of appointment under section 53A using a Customs seal in relation
a: that the goods in the package are, from the time when a Customs seal is first used in relation
b: that the powers of detention and search in section 144(4)
i: subject to the control of the Customs; and
ii: in a package in relation used
c: that a Customs officer may, under section 146(2)
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 subject to the control of the Customs and in a package in relation
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 subject to the control of the Customs and in a package in relation
iii: a person employed by a person described in subparagraph (i) or (ii):
d: that the powers in section 151
i: subject to the control of the Customs; and
ii: in a package in relation used Section 53B inserted 2 July 2004 section 19 Customs and Excise Amendment Act 2004 Section 53B heading amended 8 December 2009 section 4(3) Customs and Excise Amendment Act 2009 Section 53B amended 8 December 2009 section 4(3) Customs and Excise Amendment Act 2009 Section 53B(a) amended 8 December 2009 section 4(3) Customs and Excise Amendment Act 2009 Section 53B(b)﻿(ii) amended 8 December 2009 section 4(3) Customs and Excise Amendment Act 2009 Section 53B(c)﻿(i) amended 8 December 2009 section 4(3) Customs and Excise Amendment Act 2009 Section 53B(c)﻿(ii) amended 8 December 2009 section 4(3) Customs and Excise Amendment Act 2009 Section 53B(d)﻿(ii) amended 8 December 2009 section 4(3) Customs and Excise Amendment Act 2009 Customs-approved secure exports schemes Heading: inserted 2 July 2004 section 19 Customs and Excise Amendment Act 2004
53C: Chief executive may approve secure exports scheme
1: On an application for the purpose in writing by a person involved in the carriage, handling, transportation, or exportation of goods for export (in this section and sections 53F 53I exporter
2: The chief executive must ensure that the exporter concerned is notified promptly and in writing of any decision to give or to decline an approval under this section.
3: An approval under this section must be in writing, may be given subject to any conditions the chief executive specifies in the approval, and takes effect either on the day after the date on which it is given or on any later date specified in the approval.
4: An approval under this section may be revoked by the chief executive by notice in writing given to the exporter concerned and specifying both any conditions to which the revocation is subject and the date on or after which the revocation takes effect.
5: Subsections (1) to (4) apply (with all necessary modifications) to any amendment to a secure exports scheme.
6: On an application for the purpose by the exporter concerned, the chief executive must revoke an approval under this section of all of a secure exports scheme. However, the revocation must be subject to the condition that goods remain subject to the scheme until exported if, at the time the revocation takes effect, the goods have been secured in a Customs-approved secure package under the scheme but not yet exported.
7: 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. Section 53C inserted 2 July 2004 section 19 Customs and Excise Amendment Act 2004
53D: Purpose of secure exports scheme
The purpose of a secure exports scheme is to help to ensure that goods to be exported under the scheme are—
a: packaged securely and with no other goods; and
b: conveyed securely and without interference to the place of shipment and shipped. Section 53D inserted 2 July 2004 section 19 Customs and Excise Amendment Act 2004
53E: Matters to be specified in secure exports scheme
1: A secure exports scheme must specify how the goods to be exported under the scheme are to be packed, including—
a: the secure package to be used:
b: the seal, marking, substance, or device to be used in relation
i: to show that, when it was secured, the package contained only the goods, and was secured in an approved way; and
ii: to help to identify tampering or interference with the package after it is secured.
2: A secure exports scheme must also specify any conditions required by the chief executive as to—
a: the persons who are to pack the goods, and the security checks to be applied to those persons:
b: the conditions in which packing is to occur (for example, the area or areas in which packing is to occur, and the controls on the entry and exit of persons and goods to that area or those areas):
c: any other requirements relating to how the goods are to be packed.
3: A secure exports scheme must also specify how, on the completion of the packing of the goods, the goods are to be conveyed to the place of shipment and shipped, including any conditions required by the chief executive as to—
a: the persons who are to convey the goods, and the security checks to be applied to those persons:
b: the manner in which the goods are to be conveyed:
c: any place or places of security en route to the place of shipment in which the goods are to be stored in the course of being conveyed to the place of shipment and shipped. Section 53E inserted 2 July 2004 section 19 Customs and Excise Amendment Act 2004 Section 53E(1)﻿(b) amended 8 December 2009 section 4(3) Customs and Excise Amendment Act 2009
53F: Matters to be acknowledged in secure exports scheme
A secure exports scheme must include express acknowledgements by the exporter concerned—
a: that the goods to be exported under the scheme are, from the time when they are first secured in a Customs-approved secure package until the exportation of the goods to a point outside New Zealand, goods subject to the control of the Customs:
b: that the powers of detention and search in section 144(4)
i: subject to the control of the Customs; and
ii: in a Customs-approved secure package:
c: that a Customs officer may, under section 146(2)
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 subject to the control of the Customs and in a Customs-approved secure package:
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 subject to the control of the Customs and in a Customs-approved secure package:
iii: a person employed by a person described in subparagraph (i) or (ii):
d: that the powers in section 151
i: subject to the control of the Customs; and
ii: in a Customs-approved secure package. Section 53F inserted 2 July 2004 section 19 Customs and Excise Amendment Act 2004
53G: Goods to be exported under Customs-approved secure exports scheme may be exported under drawback
1: Goods to be exported under a Customs-approved secure exports scheme may be exported under drawback.
2: If goods to be exported under a Customs-approved secure exports scheme are exported under drawback, then all conditions (if any) as may be prescribed for allowing drawback of duty must be satisfied, even though satisfying those conditions may involve conveying or handling or storing the goods in a way not specified in the scheme. Section 53G inserted 2 July 2004 section 19 Customs and Excise Amendment Act 2004
53H: Use in relation
1: Nothing in this Act prevents a Customs seal from being used in relation to a Customs-approved secure package after an approved seal, marking, substance, or device of the kind referred to in section 53E(1)﻿(b)
2: Goods to be exported under a Customs-approved secure exports scheme must not be regarded as no longer to be exported under the scheme just because 1 or more Customs seals have been used in relation Section 53H inserted 2 July 2004 section 19 Customs and Excise Amendment Act 2004 Section 53H heading amended 8 December 2009 section 4(3) Customs and Excise Amendment Act 2009 Section 53H(1) substituted 8 December 2009 section 4(3) Customs and Excise Amendment Act 2009 Section 53H(2) amended 8 December 2009 section 4(3) Customs and Excise Amendment Act 2009
53I: Exporters may be involved in exportation of goods outside Customs-approved secure exports scheme
1: This section applies to an exporter involved in the carriage, handling, transportation, or exportation of goods for export under 1 or more Customs-approved secure exports schemes.
2: Nothing in this Act prevents the exporter from being involved in the carrying, handling, transportation, or exportation of goods for export otherwise than under that scheme or those schemes. Section 53I inserted 2 July 2004 section 19 Customs and Excise Amendment Act 2004
53J: Review of Customs-approved secure exports scheme
The chief executive may, at any time, review the operation of any Customs-approved secure exports scheme. Section 53J inserted 2 July 2004 section 19 Customs and Excise Amendment Act 2004
5: Prohibited imports and prohibited exports
54: Prohibited imports
1: It is unlawful to import into New Zealand—
a: any of the goods specified in Schedule 1
aa: all publications as defined in section 2
ab: goods designed, manufactured, or adapted with intent to facilitate the commission of a crime involving dishonesty; or
ac: goods that, having regard to all relevant circumstances, can reasonably be considered—
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
b: goods the importation of which is prohibited by an Order in Council made under subsection (2).
1A: Electronic publications the importation of which is prohibited by subsection (1)﻿(aa) must be treated as if they were goods for the purposes of this Act (except for section 12 section 1(3)
2: The Governor-General may from time to time, by Order in Council, prohibit the importation into New Zealand of—
a: any specified goods; or
b: goods of a specified class or classes,— if, in the opinion of the Governor-General, the prohibition is necessary in the public interest.
3: A prohibition imposed under this section—
a: may be general; or
b: may be limited to the importation of goods from a specified place or by or from a specified person or class of persons; or
c: may, whether general or limited, be absolute or conditional.
4: A conditional prohibition may allow the importation of goods—
a: under the authority of a licence or a permit (whether granted before or after the importation of the goods), or a consent, to be granted by the chief executive or by any other person named in the Order in Council, on or subject to such terms or conditions (if any) not inconsistent with the provisions of the prohibition, as may be imposed by the chief executive or other person granting the licence, permit, or consent; or
b: on or subject to any other prescribed conditions.
5:
6:
7: No goods otherwise dutiable are exempt from duty because their importation is unlawful.
8: All Orders in Council made under the Customs Act 1966 section 55
9: In this section, crime involving dishonesty section 2(1) 1966 No 19 s 48(2), (3)﻿(a), (4), (5), (6), (12) Section 54(1)﻿(aa) substituted 22 February 2005 section 40 Films, Videos, and Publications Classification Amendment Act 2005 Section 54(1)﻿(ab) inserted 7 November 2015 section 4(1) Customs and Excise Amendment Act (No 2) 2015 Section 54(1)﻿(ac) inserted 7 November 2015 section 4(1) Customs and Excise Amendment Act (No 2) 2015 Section 54(1A) inserted 9 October 2002 section 5(2) Customs and Excise Amendment Act (No 2) 2002 Section 54(5) repealed 1 January 2016 section 14 Legislation (Confirmable Instruments) Amendment Act 2015 Section 54(6) repealed 1 January 2016 section 14 Legislation (Confirmable Instruments) Amendment Act 2015 Section 54(9) inserted 7 November 2015 section 4(2) Customs and Excise Amendment Act (No 2) 2015
54A: Orders are confirmable instruments
The explanatory note of an Order in Council made under section 54(2)
a: it is a confirmable instrument under section 47B
b: it is revoked at a time stated in the note, unless earlier confirmed by an Act of Parliament; and
c: the stated time is the applicable deadline under section 47C(1)﻿(a) or (b) Section 54A inserted 1 January 2016 section 14 Legislation (Confirmable Instruments) Amendment Act 2015
55: Duration of Orders in Council prohibiting imports
1: Subject to subsection (2), an Order in Council made under section 54
2: Subsection (1) shall not apply where it is expressly provided in the Order in Council that it will expire after a period of less than 3 years, or if the Order in Council is sooner revoked.
3: Where an Order in Council made under section 54
4: For the purposes of subsections (1) to (3), but not for any other purposes, the Orders in Council referred to in section 54(8) 2018-11-08 Customs Import Prohibition (Trout) Order 2015 2019-10-01 Customs Import Prohibition (Southern Bluefin Tuna) Order 2016 expires 3 years after the date on which it comes into force 2020-03-01 Customs Import Prohibition (High-power Laser Pointers) Order 2017 If this order is confirmed, it will expire on the close of 29 February 2020 unless it is revoked or extended before then. 2021-09-30 Customs Import Prohibition (Trout) Order 2018 Order confirmed: by section 13(a) of the Subordinate Legislation Confirmation Act 2019 (2019 No 82) on 20 December 2019 (Doreen), it will expire on the close of 29 September 2021 unless it is revoked or extended before then. 2020-10-01 Customs Import Prohibition Order 2017 Order has been confirmed by section 11(b) of the Subordinate Legislation Confirmation Act (No 2) 2018 and will expire on the close of 30 September 2020.
56: Prohibited exports
1: It is unlawful to export from New Zealand—
a: all publications as defined in section 2
ab: goods designed, manufactured, or adapted with intent to facilitate the commission of a crime involving dishonesty; and
ac: goods that, having regard to all relevant circumstances, can reasonably be considered—
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
b: goods or electronic publications the exportation of which is prohibited by an order under subsection (2)﻿(a) or (b); and
c: goods or electronic publications the exportation of which the Secretary has determined is prohibited under an order under subsection (2)﻿(c).
1A: Electronic publications the exportation of which is prohibited by subsection (1) section 12 section 1(3)
2: If the Governor-General considers prohibition is necessary in the public interest, the Governor-General may by Order in Council prohibit the exportation from New Zealand of any or all of the following:
a: any specified—
i: electronic publications that have or may have a strategic use; or
ii: goods; or
b: a specified class or classes of—
i: electronic publications that have or may have a strategic use; or
ii: goods; or
c: goods or electronic publications described by any use to which—
i: they may be put; or
ii: any information recorded on them may be put; or
iii: any information capable of being derived from them may be put.
2A: For the purposes of this section,— crime involving dishonesty section 2(1) military Secretary software strategic use
a: the development, production, or deployment of nuclear explosive devices (as defined in section 2
b: the development, production, or deployment of biological weapons (as defined in section 2
c: the development, production, or deployment of chemical weapons (as defined in the Schedule
d: military use or applications; or the development, production, or deployment of military goods or other goods that have a civilian use but that are intended for military use or that may have military applications.
2B: An order under subsection (2)﻿(c) must describe goods or electronic publications by reference only to uses that relate (directly or indirectly) to either or both of the following:
a: where contrary to New Zealand's interests, strategic uses:
b: terrorist acts (as defined in section 5
2C: The Secretary may determine that any goods or electronic publications are goods or electronic publications described by an order under subsection (2)﻿(c).
2D: As soon as practicable after making a determination under subsection (2C), the Secretary must give notice in writing (which includes, without limitation, by facsimile or electronic means) of the determination to the chief executive and to each relevant exporter.
2E: The relevant exporter is deemed to have received the Secretary's notice under subsection (2D) in accordance with section 285
2F: If any person is aware or should reasonably be aware that any goods or electronic publications the person wishes to export are intended for or may have any of the uses described in an order made under subsection (2)﻿(c), the person must, before exporting the goods or electronic publications, inform the Secretary.
2G: The Secretary must maintain an up-to-date list of all goods, classes of goods, electronic publications, and classes of electronic publications that are prohibited under subsection (2)﻿(a) and (b) because they have or may have a strategic use.
2H: The Secretary must make the list maintained under subsection (2G) available by—
a: notifying the chief executive of it; and
b: publishing it on the Internet (at all reasonable times) on a website maintained by, or on behalf of, the Secretary.
2I: Any failure to publish a list under subsection (2H) does not invalidate the prohibition of goods or electronic publications mentioned in the list.
3: A prohibition imposed under this section—
a: may be general; or
b: may be limited to the export of goods or electronic publications
c: may, whether general or limited, be absolute or conditional.
4: A conditional prohibition may allow the exportation of goods or electronic publications
a: under the authority of a licence, permit, or consent, to be granted by the chief executive or by any other person named in the Order in Council, on or subject to such terms or conditions (if any) not inconsistent with the provisions of the prohibition, as may be imposed by the chief executive or other person granting the licence, permit, or consent; or
b: on or subject to any other prescribed conditions.
5:
6:
7: No prohibition under this section applies to goods that are already loaded into the exporting craft at the time when the prohibition comes into force.
8: Unless otherwise specified in the order, an Order in Council under this section prohibiting the exportation of goods extends to and applies to the shipment of the goods for use as stores by a craft. 1966 No 19 s 70(2)–(4), (8), (9) Section 56(1) substituted 22 February 2005 section 41 Films, Videos, and Publications Classification Amendment Act 2005 Section 56(1)﻿(ab) inserted 7 November 2015 section 5(1) Customs and Excise Amendment Act (No 2) 2015 Section 56(1)﻿(ac) inserted 7 November 2015 section 5(1) Customs and Excise Amendment Act (No 2) 2015 Section 56(1)﻿(b) substituted 6 March 2007 section 8(1) Customs and Excise Amendment Act 2007 Section 56(1)﻿(c) added 6 March 2007 section 8(1) Customs and Excise Amendment Act 2007 Section 56(1A) inserted 22 February 2005 section 41 Films, Videos, and Publications Classification Amendment Act 2005 Section 56(1A) amended 6 March 2007 section 8(2) Customs and Excise Amendment Act 2007 Section 56(2) substituted 6 March 2007 section 8(3) Customs and Excise Amendment Act 2007 Section 56(2A) inserted 6 March 2007 section 8(3) Customs and Excise Amendment Act 2007 Section 56(2A) crime involving dishonesty inserted 7 November 2015 section 5(2) Customs and Excise Amendment Act (No 2) 2015 Section 56(2B) inserted 6 March 2007 section 8(3) Customs and Excise Amendment Act 2007 Section 56(2C) inserted 6 March 2007 section 8(3) Customs and Excise Amendment Act 2007 Section 56(2D) inserted 6 March 2007 section 8(3) Customs and Excise Amendment Act 2007 Section 56(2E) inserted 6 March 2007 section 8(3) Customs and Excise Amendment Act 2007 Section 56(2F) inserted 6 March 2007 section 8(3) Customs and Excise Amendment Act 2007 Section 56(2G) inserted 6 March 2007 section 8(3) Customs and Excise Amendment Act 2007 Section 56(2H) inserted 6 March 2007 section 8(3) Customs and Excise Amendment Act 2007 Section 56(2I) inserted 6 March 2007 section 8(3) Customs and Excise Amendment Act 2007 Section 56(3)﻿(b) amended 6 March 2007 section 8(4) Customs and Excise Amendment Act 2007 Section 56(4) amended 6 March 2007 section 8(5) Customs and Excise Amendment Act 2007 Section 56(5) repealed 1 January 2016 section 14 Legislation (Confirmable Instruments) Amendment Act 2015 Section 56(6) repealed 1 January 2016 section 14 Legislation (Confirmable Instruments) Amendment Act 2015
56A: Orders are confirmable instruments
The explanatory note of an Order in Council made under section 56(2)
a: it is a confirmable instrument under section 47B
b: it is revoked at a time stated in the note, unless earlier confirmed by an Act of Parliament; and
c: the stated time is the applicable deadline under section 47C(1)﻿(a) or (b) Section 56A inserted 1 January 2016 section 14 Legislation (Confirmable Instruments) Amendment Act 2015
57: Duration of Orders in Council prohibiting exports
1: Subject to subsection (2), an Order in Council made under section 56
2: Subsection (1) shall not apply where it is expressly provided in the Order in Council that it will expire after a period of less than 3 years, or if the Order in Council is sooner revoked.
3: Where an Order in Council made under section 56 2020-10-01 Customs Export Prohibition Order 2017 Confirmed by section 11(a) of the Subordinate Legislation Confirmation Act (No 2) 2018. This order will expire on the close of 30 September 2020.
58: Production of licence or permit for goods
Where, under this Act or any other Act or under any regulations or order made under this Act or any other Act, the importation or exportation of goods, or of goods of any class or kind, is prohibited except under the authority of a licence or permit, the chief executive may, if he or she thinks fit, refuse to pass an entry for those goods, or for goods of that class or kind until he or she is satisfied that a licence or permit has been issued. 1966 No 19 s 57
6: Duties
59: Certain terms defined in Tariff Act 1988
For the purposes of this Act, unless the context otherwise requires, the terms Normal Tariff Preferential Tariff rate of duty Standard Tariff Tariff Tariff heading Tariff item section 2 Valuation of goods
60: Importer to specify Customs value on entry
1: Every person who makes entry of goods imported or to be imported must, on making entry, specify the Customs value of the goods, determined in accordance with Schedule 2
2: Every importer or agent of an importer who makes an assessment pursuant to subsection (1) must—
a: keep the documents, records, and information in respect of that entry in such manner and for such period as is required by section 95
b: when required by the Customs, produce those documents, records, and information for the purpose of establishing the accuracy of the assessment. 1966 No 19 s 140 1981 No 20 s 10
61: Amendment of valuation assessment
1: If the chief executive is satisfied, whether as the result of an investigation carried out pursuant to section 155 section 159 section 60(1)
a: inconsistent with Schedule 2
b: for any other reason, incorrect,— the chief executive may amend that assessment, and that amended assessment shall be the Customs value for the purposes of this Act.
2: Notice in writing must be given to the importer of—
a: an amended assessment made pursuant to subsection (1); and
b: the basis for the amended assessment, and where applicable, the provisions of Schedule 2
3: Subsection (1) applies whether or not the goods have been released from the control of the Customs or whether or not any duty assessed has been paid.
4: 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. 1966 No 19 ss 140, 152B 1981 No 20 s 7
62: Foreign currency
1: Where an amount that is required under a provision of this Act to be taken into account for the purpose of assessing duty or for any other purpose is not an amount in New Zealand currency, the amount to be so taken into account shall be the equivalent amount in New Zealand currency in accordance with a fair rate of exchange determined by the chief executive and notified by such method as may be prescribed.
2: Where an amount is required to be converted into New Zealand currency pursuant to subsection (1), the amount shall be converted,—
a: in the case of goods in respect of which an entry has been made, at the rate applying as at the date of the making of the first entry (not being an entry for removal) for those goods:
b: in the case of other goods, at the rate applying as at the date of the first assessment of Customs duty on those goods. 1966 No 19 s 143 1985 No 145 s 10
63: Crown's right of compulsory acquisition
1: For the protection of the revenue against the undervaluation of goods subject to ad valorem
2: The right of taking goods under subsection (1) may be exercised by the chief executive, and the acquisition of the goods is effected as soon as a warrant in the prescribed form for their acquisition is signed by the chief executive.
3: Goods become the property of the Crown under this section on the signing of the warrant.
4: Notice in writing that the chief executive has signed a warrant under this section shall be given to the importer immediately after the signing of the warrant.
5: Goods acquired by the Crown under this section must, where no appeal is made under subsection (8), be sold by the chief executive or by his or her agent and the proceeds of sale must be accounted for as Customs revenue.
6: The price payable by the Crown for the goods acquired under this section shall be—
a: equal to their declared Customs value with the addition of—
i: such charges for freight, insurance, and other matters incidental to their importation as the chief executive thinks reasonable; and
ii: any duties already paid on the goods; and
b: paid to the importer without further appropriation than this section within 10 working days of the acquisition of the goods.
7: Nothing in this section limits or affects any other powers of the Customs in respect of the goods or any liability of the importer or any other person in respect of an offence committed in respect of the goods.
8: 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. 1966 No 19 s 147 1981 No 20 s 11 Origin and preferential Tariff provisions
64: Origin of fish or other produce of the sea
1: In the case of fish or other produce of the sea, or goods produced or manufactured wholly or partly therefrom at sea, anything done by or on board a ship belonging to a country (other than New Zealand) is deemed, for the purposes of this Act and the Tariff Act 1988
2: If any question arises as to the country to which any ship belongs for the purposes of subsection (1), the question shall be determined by the chief executive
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 the Customs Appeal Authority against that decision. 1966 No 19 s 148(2), (3) Section 64(2) amended 27 September 2001 section 5(1) Customs and Excise Amendment Act 2001 Section 64(3) added 27 September 2001 section 5(2) Customs and Excise Amendment Act 2001
64A: New Zealand certificates of origin for goods for export to
party to free trade agreement
1: A body authorised by the chief executive under section 64B certification body in relation to a party to a free trade agreement that party
2: A New Zealand certificate of origin, in respect of goods for export to a party to a free trade agreement
a: identifies the goods to which it relates; and
b: certifies that those goods originate in New Zealand.
3: Goods originate in New Zealand if, for the purposes of the relevant free trade agreement that agreement
3A: The Governor-General may, by Order in Council, declare a country that is a party to the AANZFTA to be a specified AANZFTA party for the purposes of this Act.
4: For the purposes of this section,— AANZFTA ASEAN China FTA free trade agreement
a: the China FTA; or
b: the AANZFTA party to a free trade agreement
a: in relation to the China FTA, China; or
b: in relation to the AANZFTA, a specified AANZFTA party specified AANZFTA party Section 64A inserted 29 July 2008 section 5 Customs and Excise Amendment Act 2008 Section 64A heading amended 1 January 2010 section 5(1) Customs and Excise (AANZFTA) Amendment Act 2009 Section 64A(1) amended 1 January 2010 section 5(2)﻿(a) Customs and Excise (AANZFTA) Amendment Act 2009 Section 64A(1) amended 1 January 2010 section 5(2)﻿(b) Customs and Excise (AANZFTA) Amendment Act 2009 Section 64A(2) amended 1 January 2010 section 5(3) Customs and Excise (AANZFTA) Amendment Act 2009 Section 64A(3) amended 1 January 2010 section 5(4)﻿(a) Customs and Excise (AANZFTA) Amendment Act 2009 Section 64A(3) amended 1 January 2010 section 5(4)﻿(b) Customs and Excise (AANZFTA) Amendment Act 2009 Section 64A(3A) inserted 1 January 2010 section 5(5) Customs and Excise (AANZFTA) Amendment Act 2009 Section 64A(4) substituted 1 January 2010 section 5(6) Customs and Excise (AANZFTA) Amendment Act 2009
64B: Bodies authorised to issue New Zealand certificates of origin
(1): The chief executive may designate a body as a certification body if the chief executive is satisfied that the body meets the prescribed criteria (if any).
2: A designation may be subject to any prescribed terms and conditions and any additional terms and conditions the chief executive thinks fit. Section 64B inserted 29 July 2008 section 5 Customs and Excise Amendment Act 2008
64C: Regulations relating to New Zealand certificates of origin and certification bodies
Without limiting the power to make regulations conferred by section 286
a: prescribing forms for the purposes of sections 64A 64B
b: prescribing the manner in which applications for designation as a certification body must be made; and
c: prescribing criteria for certification bodies; and
d: prescribing terms and conditions subject to which designations as a certification body may be made; and
e: prescribing fees. Section 64C inserted 29 July 2008 section 5 Customs and Excise Amendment Act 2008
65: Regulations for determining country of produce or manufacture
Without limiting the power to make regulations conferred by section 286
a: prescribing the goods or any type or class of goods that are deemed to be the produce or manufacture of any country or group of countries—
i: for the purposes of this Act; or
ii: for the purposes of the Tariff Act 1988
b: prescribing the conditions to be fulfilled before goods are deemed to be the produce or manufacture of any country; and
c: authorising the chief executive to determine (in relation to specific goods)—
i: that the percentage of the goods' factory or works costs is to be increased or decreased:
ii: the valuation or method of valuation (including a reduced or zero valuation) if any material, labour, or overhead used in the goods' production has been supplied free of charge or at a reduced cost:
iii: the required percentage of qualifying area content in case of unforeseen circumstances that are unlikely to continue:
iv: variations or conditions relating to the goods entering the commerce of another country. Section 65 substituted 6 March 2007 section 9 Customs and Excise Amendment Act 2007
66: Conditions precedent to entry of goods at preferential rates of duty
1: Where it is claimed in respect of any goods that they are entitled under this Act or any other Act or authority to be entered free of duty or at any rate of duty lower than that set forth in the Normal Tariff in respect of such goods, the chief executive may require the claim to be verified at the time of entry or at any subsequent time (including any time after the goods have ceased to be subject to the control of the Customs).
2: Where the chief executive requires such a claim to be verified at the time of entry of the goods and the claim is not verified to the satisfaction of the chief executive at that time, the goods in respect of which the claim has been made shall not be so entered. 1966 No 19 s 150 1981 No 20 s 12 1988 No 155 s 18 1991 No 84 s 4(1)
67: Unsubstantiated preference claims
1: If the chief executive is satisfied, whether as the result of an investigation carried out pursuant to section 155 section 159
2: An importer shall be advised by notice in writing of a 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 have been released from the control of the Customs. 1966 No 19 s 151(1), (4) 1985 No 145 s 13
7: Excise and excise-equivalent duties
68: Manufacture of excisable goods
1: No person may manufacture goods specified in Part A of the Excise and Excise-equivalent Duties Table except in a manufacturing area that is licensed under this Act.
2: Subsection (1) is subject to any exceptions provided for under this Act. 1966 No 19 s 108 1986 No 44 s 11 Section 68 substituted 1 January 2010 section 11(3) Customs and Excise Amendment Act 2009
68A: Exemption for tobacco manufactured for personal use
1: Section 68
2: The conditions are as follows:
a: the tobacco must be manufactured by an individual (the individual
b: the individual must manufacture the tobacco in the individual’s private house or dwelling place, for the individual’s personal use and not for sale to any other person:
c: the leaves or plants used in the manufacture of the tobacco must have been grown—
i: on the land on which the individual's private house or dwelling place is located; and
ii: for the individual’s personal use and not for sale or other disposition to any other person:
d: the amount of manufactured tobacco that is manufactured in the individual’s private house or dwelling place, in any year ending with 30 June, must not exceed 15 kilograms. Section 68A inserted 1 October 2008 section 8 Customs and Excise Amendment Act (No 3) 2008
68B: Exemption for alcohol manufactured for personal use
Section 68 Section 68B inserted 8 December 2009 section 7(1) Customs and Excise Amendment Act 2009
68C: Exemption for biofuel and biofuel blends manufactured for personal use
Section 68 Section 68C inserted 6 April 2012 section 9 Customs and Excise Amendment Act 2012
69: Goods deemed to have been manufactured
1: For the purposes of this Act,—
a: compressed natural gas is deemed to have been manufactured by a licensee of a manufacturing area when natural gas supplied by the licensee to a compressed natural gas fuelling facility is compressed for use as a motor vehicle fuel:
b: goods on which work has been done by a contractor shall be deemed to have been manufactured by the contractor:
c: biofuel is deemed to have been manufactured by a licensee of a manufacturing area when biofuel supplied by the licensee to a biofuel fuelling facility is blended at the biofuel fuelling facility.
2: A licensee of a manufacturing area who supplies biofuel under subsection (1)﻿(c)
3: The biofuel blend that results from blending at a biofuel fuelling facility under subsection (2)
4: In this section, biofuel fuelling facility
a: means any installation, facility, or other place that—
i: is used for fuelling any craft, vehicle, or other conveyance; and
ii: is not, for the time being, licensed under section 12(1)
b: includes any vehicle designed for the storage and transport of fuel in which a process of blending occurs; but
c: does not include land to which an exemption under section 68C 1966 No 19 s 113(1) 1986 No 44 s 11 Section 69(1)﻿(c) inserted 6 April 2012 section 10(1) Customs and Excise Amendment Act 2012 Section 69(2) inserted 6 April 2012 section 10(2) Customs and Excise Amendment Act 2012 Section 69(3) inserted 6 April 2012 section 10(2) Customs and Excise Amendment Act 2012 Section 69(4) inserted 6 April 2012 section 10(2) Customs and Excise Amendment Act 2012
70: Entry of excisable goods
1: Subject to any regulations made under section 71
a: in such form and manner (including by electronic means into a computer or other device) as may be prescribed; and
b: within such time as may be prescribed.
1A: Goods required to be entered under subsection (1) must be entered—
a: by the licensee of the Customs controlled area from which the goods are removed; or
b: in such circumstances as may be prescribed by regulations made under section 71 owner
2: Where any entry required by this section relates to goods that are dutiable in accordance with the volume of alcohol present in the goods, the person making the entry shall specify the volume of alcohol in the prescribed manner.
3: Goods in respect of which entry has been made and passed must forthwith be dealt with in accordance with the entry and with the provisions of this Act in respect of the goods so entered. 1966 No 19 ss 115, 116, 117, 118 1986 No 44 s 11 Section 70(1) amended 1 January 2010 section 11(3) Customs and Excise Amendment Act 2009 Section 70(1A) inserted 3 June 1998 section 4(2) Customs and Excise Amendment Act (No 2) 1998 Section 70(1A)﻿(b) amended 8 January 2003 section 6 Customs and Excise Amendment Act (No 2) 2002
71: Regulations relating to entry of excisable goods
Without limiting the power to make regulations under section 286
a: prescribing when entries of excisable goods are deemed to have been made for the purposes of this Act; and
aa: prescribing the circumstances in which an entry of excisable goods must be made by the owner
b: prescribing the conditions under which entries of excisable goods are deemed to have been passed for the purposes of this Act; and
c: exempting specified goods or goods of a specified class from the requirements of section 70 Section 71(aa) inserted 3 June 1998 section 5 Customs and Excise Amendment Act (No 2) 1998 Section 71(aa) amended 8 January 2003 section 7 Customs and Excise Amendment Act (No 2) 2002
72: Removal for home consumption
For the purposes of this Part, goods are deemed to be removed for home consumption when the goods are physically removed from a Customs controlled area otherwise than when they are—
a: moved to another Customs controlled area pursuant to an approval given by the chief executive and for such purposes as may be approved by the chief executive; or
b: temporarily removed pursuant to an approval given by the chief executive and for such purposes as may be approved by the chief executive; or
c: removed for export or to an export warehouse. 1966 No 19 s 17A 1986 No 44 s 5
73: Excise duty on goods manufactured in manufacturing areas
1: In respect of all goods that are manufactured in a manufacturing area and that are specified in Part A of the Excise and Excise-equivalent Duties Table there must be levied, collected, and paid excise duties, if any, at the appropriate rates set out in Part A of the Excise and Excise-equivalent Duties Table.
2: Subsection (1) does not apply to beer manufactured in quantities of not more than 100 litres per month by an individual other than the licensee where—
a: the beer is exclusively for that individual's personal use and not for sale to any other person; and
b: the licensee of the premises does not engage in any aspect or part of the brewing or bottling operation and provides no equipment, ingredients, or service other than—
i: the equipment for the brewing and bottling of beer and the filling of kegs:
ii: kegs, bottles, bottle caps, and labels:
iii: the ingredients for brewing beer, in an unmixed and unfermented state:
iv: the written or oral instructions for the manufacture of the beer.
2A: Subsection (1) does not apply to wine manufactured in quantities of not more than 45 litres per month by an individual other than the licensee where—
a: the wine is exclusively for that individual's personal use and not for sale to any other person; and
b: the licensee of the premises does not engage in any aspect or part of the wine making or bottling operation and provides no equipment, ingredients, or service other than—
i: the equipment for the making and bottling of wine and the filling of casks or vats:
ii: casks, vats, bottles, corks, and labels:
iii: the ingredients for making wine, in an unmixed and unfermented state:
iv: the written or oral instructions for making the wine.
3: If the excise duty applicable to any goods pursuant to subsection (1) is an ad valorem Schedule 4
4: Notwithstanding anything in this Part, if the excise duty is a combination of a specific rate and an ad valorem
a: the amount of excise duty calculated by applying the specific rate; and
b: the amount of excise duty calculated by applying the ad valorem
5: For the purposes of this section, wine 1966 No 19 s 118B(1)–(4) 1986 No 44 s 12 Section 73(1) substituted 1 January 2010 section 11(3) Customs and Excise Amendment Act 2009 Section 73(2A) inserted 15 November 2000 section 3(1) Customs and Excise Amendment Act (No 2) 2000 Section 73(5) substituted 1 January 2010 section 11(3) Customs and Excise Amendment Act 2009
74: Excise duty on goods manufactured
outside manufacturing area
1: Subject to subsection (2), where goods specified in Part A of the Excise and Excise-equivalent Duties Table are manufactured in an area that is not licensed pursuant to section 12 Part 8
2: Subsection (1) does not apply in respect of goods—
a: that are manufactured in an area that pursuant to a direction of the chief executive under section 12(4)
b: that are covered by an exemption prescribed under section 10 ; or
c: that are manufactured in accordance with the conditions specified by section 68A , 68B 68C Section 74 heading amended 8 December 2009 section 8(2) Customs and Excise Amendment Act 2009 Section 74(1) substituted 1 January 2010 section 11(3) Customs and Excise Amendment Act 2009 Section 74(2)﻿(b) amended 1 October 2008 section 9 Customs and Excise Amendment Act (No 3) 2008 Section 74(2)﻿(c) added 1 October 2008 section 9 Customs and Excise Amendment Act (No 3) 2008 Section 74(2)﻿(c) amended 6 April 2012 section 11 Customs and Excise Amendment Act 2012
75: Excise-equivalent duty on imported goods
1: Subject to this Act, and in addition to any other duties or levies payable on imported goods, excise-equivalent duty at the appropriate rate specified in Part B of the Excise and Excise-equivalent Duties Table must be levied, collected, and paid on all goods specified in Part B of the Excise and Excise-equivalent Duties Table that are imported.
2: Where goods on which excise-equivalent duty is payable under this section are dutiable in accordance with the volume of alcohol present in the goods, the person making the entry in respect of those goods shall specify the volume of alcohol in the prescribed manner.
3: Excise-equivalent duty becomes payable—
a: when entry for home consumption is passed; or
b: if, before entry for home consumption, the goods are dealt with in breach of a provision of this Act.
4: If the excise-equivalent duty applicable to such goods is an ad valorem Schedule 2 Section 75(1) substituted 1 January 2010 section 11(3) Customs and Excise Amendment Act 2009
75A: Accident compensation levies are additional to excise duty on motor spirits
Section 75A repealed 1 July 2003 section 13(2) Injury Prevention, Rehabilitation, and Compensation Amendment Act 2003
76: Excise duty a Crown debt
1: Excise duty is a debt due to the Crown and is recoverable by action at the suit of the chief executive on behalf of the Crown,—
a: in relation to goods specified in Part A of the Excise and Excise-equivalent Duties Table that are manufactured in a manufacturing area, immediately on removal of the goods for home consumption in accordance with section 72
b: in relation to goods specified in Part A of the Excise and Excise-equivalent Duties Table that are, except as provided in section 74(2)
2: Excise duty owed under subsection (1) is owed by—
a: the occupier of the place where the goods have been or are manufactured; and
b: every person who is or who becomes the owner of the goods before the excise duty has been fully paid.
3: The liability of the persons referred to in subsection (2) is joint and several.
4: For the purposes of this section, excise duty owed under subsection (1) must be paid to the Customs within the time required by or prescribed under this Act. Section 76 substituted 8 December 2009 section 8(1) Customs and Excise Amendment Act 2009
76A: Interpretation
In this section and in sections 76B to 76G 2010 Excise and Excise-equivalent Duties Document section 76B(1) Excise and Excise-equivalent Duties Table
a: means the table of excise and excise-equivalent duties as set out in the 2010 Excise and Excise-equivalent Duties Document; but
b: if, and in so far as, the table specified in paragraph (a) is on or after 1 January 2010 from time to time amended, modified, or revoked and replaced, then despite paragraph (a) means that table as from time to time amended, modified, or revoked and replaced Working Excise and Excise-equivalent Duties Document Section 76A inserted 8 December 2009 section 9 Customs and Excise Amendment Act 2009
76B: Certification of 2010 Excise and Excise-equivalent Duties Document
1: The chief executive must, by the close of 31 December 2009,—
a: certify a copy of the Working Excise and Excise-equivalent Duties Document; and
b: retain that copy.
2: Before certifying a copy of the Working Excise and Excise-equivalent Duties Document under subsection (1), the chief executive must be satisfied that the copy is or includes a full and accurate copy of the contents of Schedule 3
a: as in force at the close of 31 December 2009; but
b: as amended by any order made under section 79
3: The chief executive must ensure that—
a: references in the certified copy to Schedule 1 section 2(1)
b: the certified copy indicates clearly that any information in it that is not the contents of Schedule 3 Section 76B inserted 8 December 2009 section 9 Customs and Excise Amendment Act 2009
76C: Access to Excise and Excise-equivalent Duties Table
1: The chief executive must—
a: ensure that copies of the documents referred to in subsection (2) are published on an Internet site that is, so far as practicable, publicly available free of charge; and
b: ensure that copies of the documents referred to in subsection (2) are available for purchase at a reasonable price at the places designated under section 7
2: The documents are—
a: the Excise and Excise-equivalent Duties Table as from time to time amended, modified, or revoked and replaced on or after 1 January 2010; and
b: the 2010 Excise and Excise-equivalent Duties Document; and
c: Orders in Council amending or modifying the Excise and Excise-equivalent Duties Table and made under section 77 78 79 79AA(2) 79A
3: Every version of the Excise and Excise-equivalent Duties Table referred to in subsection (2)﻿(a) and published or made available under subsection (1) must—
a: indicate that it is that Table as in force at the beginning of a stated date; and
b: list all Acts and Orders in Council that are enacted on or after 1 January 2010 and before the stated date and that amend, modify, revoke, or revoke and replace some or all of that Table.
4: Nothing in section 76B Section 76C inserted 1 January 2010 section 10 Customs and Excise Amendment Act 2009 Section 76C(1)﻿(b) amended 5 August 2013 section 77(3) Legislation Act 2012 Section 76C(2)﻿(c) amended 29 April 2010 section 8(2) Excise and Excise-equivalent Duties Table (Tobacco Products) Amendment Act 2010
76D: Application of Legislation Act 2012
Orders in Council amending or modifying the Excise and Excise-equivalent Duties Table and made under section 77 78 79 79A section 77(3)
a: are disallowable instruments for the purposes of the Legislation Act 2012
b: are not legislative instruments for the purposes of the Legislation Act 2012 section 6 Section 76D replaced 5 August 2013 section 77(3) Legislation Act 2012
76E: Judicial notice of Table
Judicial notice must be taken by all courts and persons acting judicially of the Excise and Excise-equivalent Duties Table. 1989 No 142 ss 16A 16B(1) Section 76E inserted 1 January 2010 section 10 Customs and Excise Amendment Act 2009
76F: Evidence of Table
Every copy of the documents referred to in section 76C(2)
a: to be a correct copy of the document; and
b: to have been so published or made available. 1989 No 142 s 16C Section 76F inserted 1 January 2010 section 10 Customs and Excise Amendment Act 2009
76G: Table may be amended, and must be interpreted, as if it were an enactment
1: The Excise and Excise-equivalent Duties Table may be amended, revoked, or revoked and replaced by an Act of Parliament as if it were an Act of Parliament.
2: The Excise and Excise-equivalent Duties Table may be altered or amended by an Order in Council made under section 77 78 79 79AA(2) 79A
3: The Interpretation Act 1999
4: Nothing in this Act limits or affects the application of—
a: Part 2 Interpretation Act 1999
b: the Interpretation Act 1999 section 77 78 79 79AA(2) 79A Section 76G inserted 1 January 2010 section 10 Customs and Excise Amendment Act 2009 Section 76G(2) amended 29 April 2010 section 8(2) Excise and Excise-equivalent Duties Table (Tobacco Products) Amendment Act 2010 Section 76G(4)﻿(a) amended 5 August 2013 section 77(3) Legislation Act 2012 Section 76G(4)﻿(b) amended 29 April 2010 section 8(2) Excise and Excise-equivalent Duties Table (Tobacco Products) Amendment Act 2010
76H: References to Schedule 3
Every reference in the following to Schedule 3 section 76A
a: an enactment not added, amended, inserted, or substituted by the Customs and Excise Amendment Act 2009
b: a document in operation at that commencement. Section 76H inserted 1 January 2010 section 10 Customs and Excise Amendment Act 2009
77: Modification of rates of excise duty and excise-equivalent duty
1: The Governor-General may from time to time, by Order in Council, suspend the Excise and Excise-equivalent Duties Table in whole or in part, and by the same or a subsequent Order in Council, and in its place, impose on any goods specified in that table such excise duties and excise-equivalent duties as the Governor-General thinks fit.
1A: Subsection (1) is subject to subsection (2).
2: Excise duties and excise-equivalent duties imposed on goods pursuant to subsection (1) must not exceed the rate of excise duty or excise-equivalent duty on those goods set out in the Excise and Excise-equivalent Duties Table. 1966 No 19 s 118C 1986 No 44 s 12 Section 77(1) substituted 1 January 2010 section 11(3) Customs and Excise Amendment Act 2009 Section 77(1A) inserted 1 January 2010 section 11(3) Customs and Excise Amendment Act 2009 Section 77(2) substituted 1 January 2010 section 11(3) Customs and Excise Amendment Act 2009
78: Power to amend Excise and Excise-equivalent Duties Table for certain purposes
1: The Governor-General may from time to time, by Order in Council, amend the Excise and Excise-equivalent Duties Table by—
a: revoking, inserting, or amending any heading, heading number, subheading, item, or item number or the title of any Part, section, chapter, or subchapter of the Tariff referred to in the Excise and Excise-equivalent Duties Table in any manner necessary to ensure that that Table conforms to the Tariff; or
b: revoking, suspending, or amending a provision of the notes forming part of the Excise and Excise-equivalent Duties Table, or by inserting a new provision in the notes, for the purpose of ensuring the proper operation of the Excise and Excise-equivalent Duties Table; or
c: revoking, suspending, inserting, or amending a statistical unit in the Excise and Excise-equivalent Duties Table.
2: Despite subsection (1)﻿(c), the chief executive may, by notice in the Gazette
3: No amendment made pursuant to this section may alter the duties or exemptions from duty under this Act applicable to goods classified under an item or heading so amended. 1966 No 19 s 118CA 1987 No 128 s 4 Section 78 substituted 1 January 2010 section 11(3) Customs and Excise Amendment Act 2009
79: Indexation of rates of excise duty and excise-equivalent duty on alcoholic beverages and tobacco products
1: The Governor-General may from time to time, by Order in Council, amend the Excise and Excise-equivalent Duties Table to impose such rates of excise duty and excise-equivalent duty as the Governor-General thinks fit on all or any of the alcoholic beverages and tobacco products as defined in subsection (4).
1A: Subsection (1) is subject to subsections (2) to (4).
2: Any change in the rates of excise duty and excise-equivalent duty made by Order in Council under subsection (1),—
a: shall be limited in accordance with this section having regard to movements in the Consumers Price Index All Groups excluding credit services; and
b: in the case of a change in the rates of excise duty and excise-equivalent duty for alcoholic beverages, may come into force only on 1 July
c: in the case of a change in the rates of excise duty and excise-equivalent duty for tobacco products, may come into force only on 1 January
3: No new rate of excise duty or excise-equivalent duty imposed on any goods under subsection (1) shall exceed a rate calculated in accordance with the following formula: This table contains a formula. a × c b where— a is the Index number of the Consumers Price Index All Groups excluding credit services issued by the Government Statistician for—
i: the quarter ending on 31 March in the calendar year in which the order is to come into force, in the case of an order relating to alcoholic beverages; or
ii: the quarter ending on 30 September immediately before b is the Index number of the quarterly Consumers Price Index All Groups excluding credit services issued by the Government Statistician for the quarter ending 12 months before, and expressed on the same base quarter as, the relevant quarter specified in item a of this formula; and c is the existing rate of duty in respect of the goods to which the order relates.
3A:
3B: If an Order in Council is made under subsection (1), changes the rates of excise duty and excise-equivalent duty for tobacco products, and comes into force on 1 January in 2017, 2018, 2019, or 2020, then despite subsections (1) to (3),—
a: every new rate of excise duty or excise-equivalent duty that the Order in Council imposes on a tobacco product is calculated by adding 10% of the existing rate of duty on the product to the result achieved by applying the formula in subsection (3); and
b: the Order in Council must be called (as the case requires) an Excise and Excise-equivalent Duties Table (Tobacco Products Indexation and Separate 10% Increase) Amendment Order 2016, 2017, 2018, or 2019.
4: In this section,— alcoholic beverages
a: goods specified in headings 22.03, 22.04, 22.05, 22.06, 22.08, 99.10, 99.20, 99.25, 99.30, 99.45, and 99.50 of the Excise and Excise-equivalent Duties Table, not being goods that are exempt from excise duty and excise-equivalent duty; or
b: undenatured ethyl alcohol and other goods specified in headings 21.05, 21.06, 22.07, 33.02, 99.05, 99.06, 99.35, 99.42, and 99.43 of that table (also not being goods exempt from excise duty and excise-equivalent duty) tobacco products 1966 No 19 s 118CB 1993 No 83 s 3(1) 2020-01-01 Customs and Excise Act 1996 Applies to section 79(3B) only. Section 79(3B) of this Act (as inserted by section 4(1) of 2016 No 25) is repealed on 1 January 2020 (but without affecting any new rates imposed before or on that date by any orders to which it applies). Repeal authority comes from section 4(2) of 2016 No 25. Section 79(1) substituted 1 January 2010 section 11(3) Customs and Excise Amendment Act 2009 Section 79(1A) inserted 1 January 2010 section 11(3) Customs and Excise Amendment Act 2009 Section 79(2)﻿(b) amended 6 March 2007 section 10(1) Customs and Excise Amendment Act 2007 Section 79(2)﻿(c) amended 6 March 2007 section 10(2) Customs and Excise Amendment Act 2007 Section 79(3) amended 6 March 2007 section 10(3) Customs and Excise Amendment Act 2007 Section 79(3A) repealed 1 January 2016 section 5(2) Customs and Excise (Tobacco Products—Budget Measures) Amendment Act 2012 Section 79(3B) inserted 31 May 2016 section 4(1) Customs and Excise (Tobacco Products—Budget Measures) Amendment Act 2016 Section 79(4) substituted 1 January 2010 section 11(3) Customs and Excise Amendment Act 2009
79AA: Increases of 10% on 1 January 2011 and 2012 must be made in or by Excise and Excise-equivalent Duties Table (Tobacco Products Indexation or Other) Amendment Orders 2010 and 2011
Section 79AA repealed 2 January 2012 section 10(1) Excise and Excise-equivalent Duties Table (Tobacco Products) Amendment Act 2010
79AB: Rates of duties for tobacco products increased by 10% if not indexed on 1 January in 2013 to 2016
Section 79AB repealed 1 January 2016 section 6(2) Customs and Excise (Tobacco Products—Budget Measures) Amendment Act 2012
79AC: Rates of duties on motor spirits increased by 3 cents on 1 July in 2013, 2014, and 2015
Section 79AC repealed 1 July 2015 section 4(2) Customs and Excise (Budget Measures—Motor Spirits) Amendment Act 2013
79AD: Rates of duties for tobacco products increased by 10% if not indexed on 1 January in 2017 to 2020
1: This section, in accordance with section 76G(1)
2: A rate in that Table is amended by this section only if the rate is one that is—
a: a rate of excise duty or excise-equivalent duty on a tobacco product (as defined in section 79(4)
b: in force immediately before 1 January in 2017, 2018, 2019, or 2020; and
c: not changed on that date by an Order in Council made under section 79(1) and (3B)
3: The rate is on that date replaced with a new rate calculated by adding to the rate an amount equal to 10% of the rate. 2020-01-01 Customs and Excise Act 1996 Applies to section 79AD only. Section 79AD of this Act (as inserted by section 5(1) of 2016 No 25) is repealed on 1 January 2020 (but without affecting any amendments it makes before or on that date). Repeal authority comes from section 5(2) of 2016 No 25. Section 79AD inserted 31 May 2016 section 5(1) Customs and Excise (Tobacco Products—Budget Measures) Amendment Act 2016
79A: Power to alter rates of excise duty and excise-equivalent duty on motor spirits by Order in Council
1: At any time during the second financial year, or the third financial year, that follows the financial year in which any current rates
2: In this section,— financial year determined for the purposes of this section by the Minister of Finance and notified in the Gazette motor spirits
a: motor spirit, or fuels that contain motor spirit; or
b: specified in the Excise and Excise-equivalent Duties Table under (or under later items or numbers that, with or without modification, replace, or correspond to) any of the following numbers or items (specified in that Table on the commencement of this definition):
i: excise item numbers 99.75.05F, 99.75.23D, 99.75.29C, 99.75.37D, 99.75.51K, 99.75.59E, 99.75.73L, 99.75.81A, and 99.75.93E; and
ii: Tariff items 2207.20.23, 2207.20.35, 2710.12.15, 2710.12.17, 2710.12.19, 2710.12.23, 2710.12.25, 2710.12.29, 2710.19.34, 2710.19.42, 3824.90.87, 3824.90.93, and 3826.00.20. Section 79A substituted 1 August 2008 section 49(2) Land Transport Management Amendment Act 2008 Section 79A(1) substituted 1 January 2010 section 11(3) Customs and Excise Amendment Act 2009 Section 79A(1) amended 1 July 2013 section 5 Customs and Excise (Budget Measures—Motor Spirits) Amendment Act 2013 Section 79A(2) financial year amended 8 December 2009 section 13 Customs and Excise Amendment Act 2009 Section 79A(2) motor spirits replaced 24 June 2014 section 12 Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014
80: Orders are confirmable instruments
1: This section applies to—
a: an Order in Council made under section 77(1)
b: an Order in Council made under section 79(1)
c: an Order in Council made under section 79A(1)
2: The explanatory note of an Order in Council to which this section applies must indicate that—
a: it is a confirmable instrument under section 47B
b: it is revoked at a time stated in the note, unless earlier confirmed by an Act of Parliament; and
c: the stated time is the applicable deadline under section 47C(1)﻿(a) or (b) Section 80 replaced 1 January 2016 section 14 Legislation (Confirmable Instruments) Amendment Act 2015
80A: Orders may be revoked or varied by resolution of House of Representatives
1: This section applies to—
a: an Order in Council made under section 77(1)
b: an Order in Council made under section 79(1)
c: an Order in Council made under section 79A(1)
2: If the House of Representatives resolves that an order to which this section applies should be revoked or varied,—
a: the order must be treated as having been revoked or varied in accordance with the terms of the resolution; and
b: any duty collected under the order in excess of the duty otherwise payable must, so far as that resolution provides, be refunded. Section 80A inserted 1 January 2016 section 14 Legislation (Confirmable Instruments) Amendment Act 2015
81: Power of Governor-General in Council to suspend, remit, refund, or create exemptions from excise duties and excise-equivalent duties on goods supplied to certain organisations and their members
1: The Governor-General may from time to time, by Order in Council, suspend, order the remission or refund of, or create exemptions from, excise duty and excise-equivalent duties in respect of goods or classes of goods manufactured in New Zealand or imported into New Zealand that are—
a: supplied solely for the use of such organisations, expeditions, or other bodies as may be approved by the chief executive
b: supplied solely for the use of persons temporarily resident in New Zealand for the purpose of serving as a member of any such approved organisation, expedition, or other body.
2: The chief executive may at any time impose such conditions as he or she thinks fit in respect of goods or a class of goods to which an Order in Council made for the purposes of this section relates.
3: An approval that was given by the Minister under subsection (1)﻿(a) (as in force before the commencement of this subsection) and that was in force immediately before that commencement continues in force after that commencement as if it had been given (and may be amended, revoked, or revoked and replaced) by the chief executive under subsection (1)﻿(a) (as in force after that commencement). 1966 No 19 s 167 Section 81(1)﻿(a) amended 24 June 2014 section 13(1) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 81(3) inserted 24 June 2014 section 13(2) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Miscellaneous duty provisions
82: Duty payable on goods consumed before removal from manufacturing area
1: Duty is payable on goods consumed before removal from a manufacturing area in the same manner as if the goods had been removed on the date they had been consumed and the provisions of this Act apply, with all necessary modifications, accordingly.
2: Notwithstanding subsection (1), no liability for duty arises where excisable products manufactured within a manufacturing area are used in the manufacturing process carried on in that manufacturing area.
3: If, after making an allowance of not more than 2% on the quantity of spirits delivered to be rectified or compounded, it is found that the volume of alcohol rectified or compounded is less than the volume delivered, the full excise duty on the deficiency so found must immediately be paid by the rectifier or compounder to the chief executive. 1966 No 19 ss 98, 118D(4) 1986 No 44 ss 11, 12
83: Excise duty and excise-equivalent duty on spirits and other alcoholic beverages if approval not complied with
1: The chief executive may make an assessment of duty if the chief executive has reasonable cause to suspect that a person granted an approval to which this subsection applies has not complied with the conditions of the approval.
2: Subsection (1) applies to an approval granted under any of the following:
a: excise item number 99.35.30E in Part A of the Excise and Excise-equivalent Duties Table:
b: excise item number 99.55.00D in Part A of the Excise and Excise-equivalent Duties Table:
c: tariff item number 2207.10.29 in Part B of the Excise and Excise-equivalent Duties Table.
3: Where an assessment is made under subsection (1), the rate of duty to be applied must be the rate that would be applicable if the goods to which the relevant approval relates were entered for home consumption.
4: The duty assessed in accordance with this section must be paid in accordance with subsection (5) by the person to whom the approval was granted.
5: The due date for the payment of any duty assessed in accordance with this section is the date that is 20 working days after the date on which written notice of the assessment is given by the chief executive.
6: The chief executive must, if satisfied that the non-compliance with the conditions was neither intentional nor negligent, remit or refund the duty on the goods.
7: A person liable for the payment of the excise duty who is dissatisfied with a decision of the chief executive under this section may, within 20 working days after the date on which notice of the decision is given, appeal to a Customs Appeal Authority against that decision. Section 83 substituted 6 March 2007 section 11 Customs and Excise Amendment Act 2007 Section 83(2) substituted 1 January 2010 section 11(3) Customs and Excise Amendment Act 2009
84: 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 section 73(2) or (2A)
2: The duty assessed in accordance with this section is owed by—
a: the licensee of the manufacturing area in which the beer or the wine was manufactured; and
b: the individual who manufactured the beer or the wine.
3: The liability of the persons referred to in subsection (2) is joint and several.
4: The due date for the payment of any duty assessed in accordance with this section is the date that is 20 working days after the date on which written notice of the assessment is given by the chief executive. Section 84 heading substituted 15 November 2000 section 5 Customs and Excise Amendment Act (No 2) 2000 Section 84(1) substituted 15 November 2000 section 5 Customs and Excise Amendment Act (No 2) 2000 Section 84(2) substituted 15 November 2000 section 5 Customs and Excise Amendment Act (No 2) 2000
85: Duty credits
1: Where the licensee of a manufacturing area purchases materials or goods for use in manufacture, the licensee may, at the time of making an entry for home consumption as required by section 70 or excise-equivalent duty
2: Where the licensee of a manufacturing area repurchases goods manufactured by the licensee at the same price at which the goods were sold, the licensee may, in such circumstances as may be prescribed, claim, as a credit in the home consumption entry required by section 70 or excise-equivalent duty
3: The amount of the excise duty or excise-equivalent duty
a: to which subsection (1) applies, is the amount of excise duty or excise-equivalent duty
b: to which subsection (2) applies, is the amount of excise duty or excise-equivalent duty but, in either case, does not include any additional excise duty or excise-equivalent duty section 87
4: Where the amount of the credit exceeds the amount of excise duty payable by the licensee in the home consumption entry in which the credit is claimed, the amount of the excess may, at the discretion of the chief executive, be applied towards any other excise duty that is payable by the licensee or may be refunded to the licensee. 1966 No 19 s 116(4) 1986 No 44 s 11 Section 85(1) 1 December 2001 section 7(1) Customs and Excise Amendment Act 2001 Section 85(2) 1 December 2001 section 7(2) Customs and Excise Amendment Act 2001 Section 85(3) 1 December 2001 section 7(3) Customs and Excise Amendment Act 2001 Section 85(3)﻿(a) 1 December 2001 section 7(3) Customs and Excise Amendment Act 2001 Section 85(3)﻿(b) 1 December 2001 section 7(3) Customs and Excise Amendment Act 2001
8: Assessment and recovery of duty
86: Duty on imported goods a Crown debt
1: The duty on all goods imported constitutes, immediately on importation of the goods, a debt due to the Crown.
2: Such duty is owed by the importer of the goods, and, if more than 1 (whether at or at any time after the time of importation) then jointly and severally by all of them.
3: Subject to this Act, such debt becomes due and payable when—
a: goods have been entered in accordance with section 39
b: goods have been entered in accordance with section 39
c: goods have been wrongfully landed or otherwise wrongfully dealt with without having been entered pursuant to section 39
d: an offence has been committed against this Act in respect of the goods.
4: Such debt is recoverable by action at the suit of the chief executive on behalf of the Crown.
5: 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 the Customs; or
b: a bond or other security has been given for the payment of duty; or
c: no proper assessment of duty has been made under this Act or that a deficient assessment of duty has been made.
6: The chief executive may, subject to such terms and conditions as he or she may impose, approve any person or class of persons as persons who may defer the payment of duty due under this section and, for that purpose, may determine a duty accounting period; and may suspend or withdraw that approval or vary any term or condition under which the approval is given or vary the duty accounting period.
7: Where the chief executive makes any decision under subsection (6), the persons or class of persons affected shall be advised of the decision by notice in writing.
8: All goods specified in the inward report of any craft shall be presumed to have been actually imported unless the contrary is proved.
9: A person who is dissatisfied with a decision of the chief executive under subsection (6) 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. 1966 No 19 ss 152, 152A 1986 No 44 s 14
87: Additional duty imposed
1: Where any duty the payment of which has been deferred in accordance with section 86(6) section 76(4)
a: additional duty of 5% of the amount of duty unpaid by the due date; and
b: additional duty of 2% of the amount of duty, including additional duty, unpaid at the end of the period of 1 month after the due date; and
c: additional duty of 2% of the amount of duty, including additional duty, unpaid at the end of each succeeding period of 1 month.
2: Notwithstanding subsection (1), the chief executive may, in his or her discretion, remit or refund the whole or any part of any additional duty imposed by that subsection.
3: Where, for any reason the amount of duty in respect of which additional duty has been imposed under subsection (1) is amended, the additional duty shall, where necessary, be adjusted accordingly.
4: A person liable for the payment of the duty who is dissatisfied with a decision of the chief executive under subsection (2) 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. 1966 No 19 s 118G 1986 No 44 s 12
88: Assessment of duty
1: An entry for goods made under this Act is deemed to be an assessment by the importer or licensee, as the case may be, as to the duty payable in respect of those goods.
2: If the chief executive has reasonable cause to suspect that duty is payable on goods by a person who has not made an entry in respect of the goods, the chief executive may assess the duty at such amount as the chief executive thinks proper.
3: The person liable for the payment of the duty shall be advised of the assessment by notice in writing.
4: A person liable for the payment of the duty who is dissatisfied with a decision of the chief executive under subsection (2) 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.
89: Amendment of assessment
1: Subject to section 94
2: If the amendment has the effect of imposing a fresh liability or altering an existing liability, notice in writing shall be given by the chief executive to the person liable for the duty.
3: A person liable for the payment of the duty who is dissatisfied with a decision of the chief executive under this section may, within 20 working days after the date on which notice of the decision is given, appeal to a Customs Appeal Authority against that decision. 1966 No 19 s 152B 1987 No 128 s 8
90: Due date for payment of duty
1: Unless otherwise specified in this Act, the due date for the payment of duty assessed under section 88(2) section 89 section 103 section 104
1A: However, if the chief executive has reasonable cause to believe that a person will be unable to pay the duty by the due date required by subsection (1), the chief executive may, by notice in writing, require that person to pay the duty by an earlier date.
1B: A notice issued under subsection (1A) is a demand for payment, and the duty becomes due and payable on the date fixed by the chief executive.
1C: A person liable for the payment of the duty who is dissatisfied with a decision of the chief executive under subsection (1A) 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.
2: Where all or part of any duty remains unpaid by the due date, the amount outstanding is deemed to have been increased by an amount calculated in accordance with section 87(1) Section 90(1A) inserted 8 December 2009 section 15 Customs and Excise Amendment Act 2009 Section 90(1B) inserted 8 December 2009 section 15 Customs and Excise Amendment Act 2009 Section 90(1C) inserted 8 December 2009 section 15 Customs and Excise Amendment Act 2009
91: Assessment presumed to be correct
1: Every assessment made by the chief executive under this Act, including an assessment made by way of amendment, shall be taken to be correct and duty shall be payable accordingly unless on an appeal a different amount is determined to be the duty payable on the goods or it is determined that no duty is payable.
2: Notwithstanding anything in this Act, where an appeal has been lodged under Part 6 7 8 10 1966 No 19 s 118E 1986 No 44 s 12
92: Obligation to pay duty not suspended by appeal
1: Subject to subsection (3), the obligation to pay and the right to receive and recover duty under this Act are not suspended by any appeal or legal proceedings.
2: Subject to subsection (3), if the appellant is successful in the appeal or the proceedings, the amount (if any) of the duty or any security received by the chief executive in excess of the amount that, in accordance with the decision on the appeal or the proceedings, was properly payable shall forthwith be refunded to the appellant by the chief executive, or as the case may be, the appellant shall be released from the conditions of the security imposed under section 156
3: Any obligation on the chief executive under subsection (2) shall be suspended pending the outcome of any appeal filed by the chief executive under this Act or any other Act against the decision requiring the duty to be refunded. 1966 No 19 s 118H(5) 1986 No 44 s 12
93: Chief executive to pay interest on duty refunded on appeal
1: Subject to subsection (5) of this section, where duty is required to be refunded in accordance with section 92(2)
2: Interest payable in accordance with this section shall be calculated by reference to qualifying periods consisting of 12 consecutive months from 1 April in any year until 31 March in the following year, and shall be the sum of the amounts of interest payable in respect of each applicable qualifying period, the amount of interest in respect of an applicable qualifying period being determined in accordance with the following formula: This table contains a formula. x × y × z 365 where— x is the number of days in the period that commences on the later of—
a: the day on which the relevant duty is lodged to the credit of the chief executive; or
b: the first day of the qualifying period of 12 consecutive months;— and ends on the earlier of—
c: the day on which the relevant duty is refunded by the chief executive in accordance with this section; or
d: the last day of the qualifying period of 12 consecutive months; and y is the amount of any duty being the relevant duty, which, having been paid in accordance with section 91(1) z is the specified rate of interest as determined in accordance with subsection (3).
3: The specified rate of interest per annum that is to apply for the purposes of this section shall be the rate determined by the Secretary to the Treasury pursuant to section 120(5)
4: Where the chief executive is satisfied that the amount of any interest paid to an appellant in accordance with subsection (2) is in excess of the proper amount, the chief executive may recover the amount of the excess in accordance with the provisions of section 115
5: Any obligation on the chief executive under this section shall be suspended pending any appeal by the chief executive under this Act or any other Act against the decision requiring duty to be refunded.
94: Limitation of time for amendment of assessments
1: Where an assessment of duty has been made under this Act, the chief executive is not entitled to alter that assessment so as to increase the amount of the assessment after the expiration of 4 years from the date on which the original assessment was made.
2: Notwithstanding subsection (1), in any case where, in the opinion of the chief executive, the entry or any declaration made in relation to 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. 1976 No 75 s 25 1992 No 1 s 7
95: Keeping of business records
1: The following must keep or cause to be kept in New Zealand any prescribed records for the prescribed period of time, which must not exceed 7 years:
a: a licensee:
b: an importer:
c: an exporter:
d: a person who acts as an agent of any person referred to in paragraphs (a) to (c)
e: a body authorised to issue a New Zealand certificate of origin under section 64B
2: Every such person must, as and when required by a Customs officer,—
a: make the records available to the Customs; and
b: provide copies of the records as required; and
c: answer any questions relevant to matters arising under this Act asked by any officer in respect of them.
3: Where, for the purposes of complying with subsection (2), information is recorded or stored by means of an electronic or other device, the licensee, importer, exporter, or agent thereof, shall, at the request of a Customs officer, operate the device, or cause it to be operated, to make the information available to the Customs officer. 1966 No 19 ss 25A, 96 1990 No 89 s 6(1) Section 95(1) replaced 6 April 2012 section 12 Customs and Excise Amendment Act 2012
95A: Giving Customs access to business records
1: This section applies to a person only if the person—
a: is a person to whom section 95(1)
b: has been required by the chief executive by notice in writing to comply with this section on and after a date specified in the notice in writing.
2: On and after the date specified in the notice in writing a person to whom this section applies must,—
a: if the person is a person to whom section 95(1)
b: if the person is a person otherwise involved in the carriage, handling, or transportation of goods that are being imported to, or exported from, New Zealand, give the Customs access to any records the person may currently keep of the kind required to be kept under section 95
3: A person to whom this section applies must give the Customs that access in the form and manner prescribed (for example, in an electronic form and manner), and must ensure that the Customs has that access at all reasonable times.
4: The chief executive may, by notice in writing, exempt a person to whom this section applies from complying with some or all of the person's obligations under this section in all or any specified circumstances.
5: To avoid doubt, nothing in this section affects any obligation under section 95 Section 95A inserted 1 October 2004 section 20 Customs and Excise Amendment Act 2004
96: Meaning of related
For the purposes of section 97
a: where the person is connected to the other person by blood relationship, marriage, civil union, de facto relationship,
i: persons are connected by blood relationship if within the fourth degree of relationship traced through a common ancestor:
ii: persons are connected by marriage, civil union, or de facto relationship if one—
A: is married to, or in a civil union or a de facto relationship with, the other; or
B: is married to, or in a civil union or a de facto relationship with, a person who is connected by blood relationship to the other:
iii: persons are connected by adoption if one has been adopted as the child of the other or as a child of a person who is within the third degree of relationship to the other:
b: if the other person is a company, where the person is a director or officer of the other person, or is related (within the meaning of paragraph (a)) to a director or officer of the other person, or is directly or indirectly able to exercise control over the affairs of the other person:
c: if the person is a company, where the other person is a director or officer of the person, or is related (within the meaning of paragraph (a)) to a director or officer of the person, or is directly or indirectly able to exercise control over the affairs of the person:
d: if the person and the other person are companies,—
i: where the person is a holding company or a subsidiary of the other person within the meaning of section 5
ii: where the person 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 person or the other person 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 person; or
iii: where the person and the other person have the same holding company within the meaning of section 5 Section 96(a) amended 26 April 2005 section 7 Relationships (Statutory References) Act 2005 Section 96(a)﻿(ii) substituted 26 April 2005 section 7 Relationships (Statutory References) Act 2005 Section 96(d)﻿(i) amended 5 December 2013 section 14 Companies Amendment Act 2013 Section 96(d)﻿(iii) amended 5 December 2013 section 14 Companies Amendment Act 2013
97: Duty a charge on goods
1: Subject to subsection (3), the duty on any goods shall constitute a charge on those goods until fully paid.
2: Subject to the provisions of this section, if any duty charged on any goods under this section is due and unpaid, the chief executive may, whether or not the property in the goods has passed to a third party, take possession of the goods, and sell them or any part of them in satisfaction or part satisfaction of the charge.
3: Subsection (1) shall not apply as against a purchaser of the goods for valuable consideration and without knowledge that the duty was owing but had not been paid.
4: For the purposes of this section, 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.
5: In any case where a person claims, at or before the taking of possession of the goods by the chief executive, that he or she is a purchaser to whom subsection (3) applies, and there is a dispute as to whether that subsection applies, the chief executive may,—
a: where the goods are in the possession or control of the importer, take possession of the goods and, subject to subsection (7), retain possession of them:
b: where the goods are in the possession or control of the purchaser, by notice in writing, direct the purchaser, subject to subsection (7), to retain the possession or control of the goods,— pending the resolution of the dispute, and subsections (7) to (9) shall apply.
6: In any case where—
a: possession of the goods has been taken by the chief executive but the goods have not been sold; and
b: a person notifies the chief executive that he or she claims that he or she is a purchaser to whom subsection (3) applies; and
c: there is a dispute as to whether that subsection applies,— the chief executive shall, subject to subsection (7), retain possession of the goods pending the resolution of the dispute, and subsections (7) to (9) shall apply.
7: Where any goods that the chief executive has taken possession of or has directed a purchaser to retain under this section consist wholly or partly of any living creature or any thing which, in the opinion of the chief executive, is of a perishable nature or which may otherwise lose its value if not sold as soon as possible, the chief executive may, or the purchaser in possession or control of the goods may with the prior consent of the chief executive, sell the goods, and the net proceeds of such sale shall be deemed to be substituted for the thing so sold.
8: The chief executive or the purchaser of the goods 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.
9: In any proceeding under subsection (8), where the purchaser and a person liable to pay the duty are related, the onus of proving that the goods were acquired by the purchaser for valuable consideration and without knowledge that the duty was owing but unpaid shall be on the purchaser. 1966 No 19 s 154 1995 No 7 s 2
98: Application of section 99
1: Section 99
a: an individual who is bankrupt; or
b: a company that is in liquidation; or
c: a company in respect of the property of which a receiver has been appointed in circumstances to which section 30
d: an unincorporated body of persons (including a partnership or a joint venture or the trustees of a trust) that is put into liquidation; or
e: an unincorporated body of persons (including a partnership or a joint venture or the trustees of a trust) in respect of the property of which a receiver is appointed by the High Court— where the unpaid duty is a charge on the goods.
2: In any case to which section 99 section 305 sections 243 244 246 to 250 Section 98(2) amended 5 December 2013 section 14 Companies Amendment Act 2013 Section 98(2) amended 3 December 2007 section 445 Insolvency Act 2006
99: Rights and duties of chief executive in recovery of duty
1: In any case to which this section applies, the chief executive shall notify the Official Assignee or the liquidator or the receiver, as the case may be, that the unpaid duty constitutes a charge on the goods in accordance with section 97
2: Every notice under subsection (1) shall 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 of persons described in subsection (1)﻿(d) of section 98 Gazette
d: in the case of an unincorporated body of persons described in subsection (1)﻿(e) of section 98 Gazette or, if there is a dispute as to whether section 97(3)
3: 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, as the case may be, in accordance with the provisions of section 101
c: realise the property subject to the charge and claim in the bankruptcy, liquidation, or receivership, as the case may be, in accordance with the provisions of section 101
d: surrender the charge to the Official Assignee or the liquidator or the receiver, as the case may be, for the general benefit of creditors and claim in the bankruptcy, liquidation, or receivership, as the case may be, in accordance with the provisions of section 101
4: 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 (3)﻿(b), the valuation and claim must—
a: contain full particulars of the valuation and claim; and
b: contain full particulars of the charge; and
c: identify any documents that substantiate the claim and the charge.
5: The Official Assignee or the liquidator or the receiver, as the case may be, may require production of any document referred to in subsection (4).
6: Where the chief executive realises the property subject to the charge, the provisions of any regulations made under section 286(dd)
7: Where a claim is made by the chief executive under subsection (4), the Official Assignee, liquidator, or receiver, as the case may be, must—
a: accept the valuation and claim; or
b: reject the valuation and claim in whole or in part, but,—
i: where a valuation and claim is rejected in whole or in part, the chief executive may make a revised valuation and claim within 20 days of receiving notice of the rejection; and
ii: the Official Assignee, liquidator, or receiver, as the case may be, may, if he or she subsequently considers that a valuation and claim was wrongly rejected in whole or in part, revoke or amend that decision.
8: Where the Official Assignee, liquidator, or receiver, as the case may be,—
a: accepts a valuation and claim under subsection (7)﻿(a); or
b: accepts a revised valuation and claim under subsection (7)﻿(b)﻿(i); or
c: accepts a valuation and claim on revoking or amending a decision to reject a claim under subsection (7)﻿(b)﻿(ii),— the Official Assignee, liquidator, or receiver, as the case may be, may, unless the chief executive has realised the property, at any time, redeem the charge on payment of the assessed value.
9: The Official Assignee, the liquidator, or the receiver, as the case may be, may at any time, by notice in writing, require the chief executive, within 30 days after receipt of the notice, to—
a: elect which of the rights referred to in subsection (3) the chief executive wishes to exercise; and
b: if the chief executive elects to exercise the right referred to in paragraph (b) or paragraph (c) or paragraph (d) of subsection (3), exercise the right within that period.
10: If—
a: the chief executive fails to give notice to the Official Assignee or the liquidator or the receiver, as the case may be, in accordance with subsection (1) within the time specified in subsection (2); or
b: having been required to make an election in accordance with subsection (9), the chief executive fails to do so within the time specified in that subsection,— the chief executive shall be taken to have surrendered the charge to the Official Assignee, or liquidator, or receiver, as the case may be, under subsection (3)﻿(d) for the general benefit of creditors and the chief executive may claim in the bankruptcy, liquidation, or receivership, as the case may be, in accordance with the provisions of section 101
11: Where the chief executive has surrendered a charge under subsection (3)﻿(d) or is taken as having surrendered a charge under subsection (10), the chief executive may, with the leave of the court or the Official Assignee or the liquidator or the receiver, as the case may be, and subject to such terms and conditions as the court or the Official Assignee or the liquidator or the receiver, as the case may be, thinks fit, at any time before the Official Assignee, liquidator, or receiver, as the case may be, has realised the property charged,—
a: withdraw the surrender and rely on the charge; or
b: submit a new claim under this section. 1966 No 19 s 154A 1995 No 7 s 2 Section 99(2)﻿(b) amended 26 April 1999 section 19 Companies Amendment Act 1999
100: Application of section 101
Section 101
a: that is owing by—
i: an individual who is bankrupt; or
ii: a company that is in liquidation; or
iii: a company in respect of the property of which a receiver has been appointed in circumstances to which section 30
iv: an unincorporated body of persons (including a partnership or a joint venture or the trustees of a trust) that is put into liquidation; or
v: an unincorporated body of persons (including a partnership or a joint venture or the trustees of a trust) in respect of the property of which a receiver is appointed by the High Court— that does not constitute a charge on goods; or
b: that the chief executive is entitled to claim under this section pursuant to section 99
101: Ranking of duty
1: Unpaid duty to which this section applies shall be paid in accordance with the following provisions of this section.
2: In the case of an individual who is declared bankrupt, the amount of any duty to which this section applies shall be paid in accordance with the requirements of section 274(5)
3: In the case of a company that is in liquidation, the amount of any duty to which this section applies shall be paid in accordance with the requirements of section 312
4: In the case of a company in respect of the property of which a receiver is appointed in circumstances to which section 30
5: In the case of an unincorporated body of persons (including a partnership or a joint venture or the trustees of a trust) that is put into liquidation, the amount of any duty to which this section applies shall be paid in accordance with the requirements of section 312 section 240B
6: In the case of an unincorporated body of persons (including a partnership or a joint venture or the trustees of a trust) in respect of the property of which a receiver is appointed by the High Court, the amount of duty to which this section applies shall be paid in accordance with the directions of the court.
7: This section applies notwithstanding anything in any other Act.
8: Nothing in this section or in section 97 section 99 section 102 1966 No 19 s 154B 1995 No 7 s 2 Section 101(2) amended 3 December 2007 section 445 Insolvency Act 2006 Section 101(3) amended 1 March 2017 section 10(2) Companies Amendment Act 2016 Section 101(3) amended 5 December 2013 section 14 Companies Amendment Act 2013 Section 101(5) amended 1 March 2017 section 10(3) Companies Amendment Act 2016
102: Release of goods subject to duty
1: Except as otherwise provided in this Act, or in such cases as may be approved by the chief executive, and subject to such securities as the chief executive may require, no person is entitled to obtain release of goods from the control of the Customs until the sum payable by way of duty on the goods is paid in full.
2: No action or other proceeding shall be instituted against the Crown or the chief executive or any Customs officer in respect of the detention of any such goods during any period before the payment of the full sum so payable.
3: In any case where the chief executive considers that undue hardship would result from the payment of duty as required by this section, the chief executive may, subject to such conditions as he or she may think fit to impose, direct the release of the goods from the control of the Customs and accept payment of duty by instalment over a specified period.
4: Subsection (3) does not apply to duties imposed under the Trade (Anti-dumping and Countervailing Duties) Act 1988 or under the Trade (Safeguard Measures) Act 2014 1966 No 19 s 155 Section 102(4) amended 29 November 2017 section 26(1) Trade (Anti-dumping and Countervailing Duties) Amendment Act 2017 Section 102(4) amended 12 November 2014 section 29(3) Trade (Safeguard Measures) Act 2014
103: 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 from or are missing from that Customs controlled area as if the goods had been imported or manufactured by the licensee and entered pursuant to section 39 section 70
2: The licensee shall not be released from liability under this section by virtue of any other provision of this Act or any other Act.
3: If—
a: dutiable goods are removed from a Customs controlled area without the authority of the Customs; or
b: dutiable goods are not produced by the licensee to the Customs and are not accounted for as having been lawfully delivered from the Customs controlled area,— duty becomes due and payable as if the goods were removed for home consumption, or entry has been made and passed for home consumption.
4: The chief executive may, by notice in writing, demand from the owner or importer of the goods or the licensee of a Customs controlled area payment of any sum that the chief executive has reasonable cause to suspect is owing under this section.
5: Duty payable under this section constitutes a debt due to the Crown by the licensee and the importer of the goods and the owner of the goods, whose liability is joint and several.
6: A person liable for the payment of the duty who is dissatisfied with a decision of the chief executive under this section may, within 20 working days after the date on which notice of the decision is given, appeal to a Customs Appeal Authority against that decision. 1966 No 19 ss 35(2), 102
104: Liability of owners of craft for duty on goods unlawfully landed
1: If cargo or stores or other goods are unlawfully landed in New Zealand in or from a craft that is within New Zealand, the owner and the person in charge of the craft (without prejudice to the liability of any other person) are jointly and severally liable for the payment of the duty on that cargo, stores, or other goods, as if that cargo or those stores or other goods had been imported by them and entry had been made and passed for home consumption pursuant to section 39
2: 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 has reasonable cause to suspect is owing under this section.
3: In any proceedings for the recovery of duty under this section, or for a refund of duty paid under this section, the sum so demanded by the chief executive shall be presumed to be due and payable unless the contrary is proved.
4: A person liable for the payment of the duty who is dissatisfied with a decision of the chief executive under this section may, within 20 working days after the date on which notice of the decision is given, appeal to a Customs Appeal Authority against that decision. 1966 No 19 s 170(1), (2), (4)
105: Effect of payment of duty by one person on liability of other persons
The liability of a person under a provision of 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 under any provision of this Act, unless that duty is subsequently refunded or remitted. 1966 No 19 s 156
106: 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, such liability or rate shall, except where otherwise expressly provided, be determined—
a: in the case of goods held in an export warehouse, or produced in a manufacturing area, by the law in force at the time the goods are removed from the export warehouse or manufacturing area:
b: in the case of other goods, by the law in force at the time the goods are imported into New Zealand.
2: In this section the term alteration in the law 1966 No 19 s 157 1973 No 110 s 6 1977 No 85 s 30
107: Assessment of duty in particular cases
1: When duties are imposed according to a specified quantity, weight, size, or value, the duties shall be charged proportionately on a greater or smaller quantity, weight, size, or value.
2: For the purposes of assessing duty on alcoholic beverages where the duty is to be calculated relative to the alcohol content of the beverage,—
a: the means of ascertaining the volume of alcohol present in an alcoholic beverage is to be as determined from time to time by the chief executive; and
b: if, on entry pursuant to sections 39 70 1966 No 19 s 160 1981 No 2 s 5
108: Goods from the Cook Islands and Niue
1: Goods imported into New Zealand 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: Nothing in this section applies 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) 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. 1966 No 19 s 304
109: Reimportation of goods exported
1: This section applies to goods only if the goods—
a: have been exported from New Zealand, and are to be or have been reimported into New Zealand; and
b: when reimported into New Zealand, are to be or are in substantially the same condition as when exported from New Zealand.
2: The goods may, in any cases, and under any conditions, the chief executive from time to time approves, be readmitted—
a: free of duty; or
b: at a rate or amount of duty 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 117 Section 109 replaced 24 June 2014 section 14 Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014
110: Importer, etc, leaving New Zealand
1: If the chief executive has reasonable cause to believe that an importer, exporter, or licensee is about to leave New Zealand before duty owing by the importer, exporter, or licensee, as the case may be, becomes payable under this Act, the chief executive may, by notice in writing, require the importer, exporter, or licensee to pay the duty on such date that is earlier than the date on which the duty becomes payable as the chief executive fixes and notifies to the importer, exporter, or licensee.
2: A notice issued under subsection (1) constitutes a demand for payment and the duty becomes due and payable on the date fixed by the chief executive.
3: A person liable for the payment of the duty who is dissatisfied with a decision of the chief executive under this section may, within 20 working days after the date on which notice of the decision is given, appeal to a Customs Appeal Authority against that decision.
4: Section 210 section 40 1966 No 19 s 112 1986 No 44 s 11 Section 110(4) amended 1 March 2017 section 261 District Court Act 2016 Section 110(4) amended 1 March 2017 section 183(b) Senior Courts Act 2016 Refunds, remissions, and drawbacks of duty
111: 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 shall, unless there is good reason not to, refund the duty—
a: at any time within 4 years after it has been paid; or
b: at any later time, on an application made within 4 years after it has been paid.
2: This section extends and applies to duties paid in error before the commencement of this Act.
3: Where a calculation or a re-calculation of duty that apparently gives rise to an entitlement to a refund in accordance with subsection (1) is based on a manifest error in the legal instrument which establishes the duty that is payable, that shall be good reason under that subsection for the chief executive not to refund the duty.
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. 1966 No 19 s 172(1), (3) 1986 No 44 s 10
112: Refunds of duty on goods under Part 2 of Tariff
1: Where duty has been paid on imported goods and the Minister of Commerce subsequently approves, pursuant to 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. 1966 No 19 s 172B(1) 1988 No 182 s 2
113: Other refunds and remissions of duty
1: Subject to any prescribed exceptions, restrictions, or conditions, the chief executive may refund or remit any duty where the chief executive is satisfied that imported goods, or goods manufactured in New Zealand, as the case may be,—
a: have been damaged, destroyed, pillaged, or lost, or have diminished in value or deteriorated in condition, prior to their release from the control of the Customs; or
b: are of faulty manufacture; or
c: have been abandoned to the Crown for destruction or other form of disposal prior to their release from the control of the Customs.
2: Sample goods of such nature or value as may be prescribed and samples of the bulk of goods subject to the control of the Customs may, subject to such conditions as may be prescribed, be delivered free of duty.
3: The chief executive may refund or remit any excise-equivalent duty imposed under section 75
a: on goods of a class or kind that have been exempted from duty by the Minister of Commerce under section 8
b: on alcoholic beverages (except ethyl alcohol of Tariff items 2207.10.19, 2207.10.29, 2207.20.01, or 2207.20.39) for use by the persons, in the places, and in the quantities that the chief executive may approve, and subject to any conditions that the chief executive thinks fit in the manufacture of any products approved in writing by the chief executive.
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: Except as the chief executive of the Ministry of Economic Development Trade (Anti-dumping and Countervailing Duties) Act 1988 or under the Trade (Safeguard Measures) Act 2014 1966 No 19 ss 168, 173 1977 No 85 s 31 1986 No 182 s 2 Section 113(3) substituted 27 September 2001 section 8 Customs and Excise Amendment Act 2001 Section 113(5) amended 29 November 2017 section 26(1) Trade (Anti-dumping and Countervailing Duties) Amendment Act 2017 Section 113(5) amended 12 November 2014 section 29(4) Trade (Safeguard Measures) Act 2014 Section 113(5) amended 7 September 2000 section 8(1) Ministry of Economic Development Act 2000
114: Power to apply refunds towards payment of other duties
Where under any provision of this Act duty is or becomes refundable to any person, the chief executive may, in his or her discretion, apply the whole or any part of the sum so refundable towards the payment of any other duty that is payable by that person, or may refund the whole sum to that person.
115: Recovery of duty refunded in error
Money refunded by the Customs in error of fact or law is recoverable by action at the suit of the chief executive on behalf of the Crown at any time within 4 years after the date of its payment, or at any time if the refund has been obtained by fraud. 1966 No 19 s 182
116: Goods temporarily imported
1: Subject to this section, where the chief executive is satisfied that goods have been temporarily imported, a sum equal to the amount of the duty payable on the goods may be secured, pursuant to section 156
2: Subject to such conditions (if any) as may be prescribed, the person giving the security must be released from the conditions of the security or, as the case may be, subject to subsection (4), a deposit of money made must be returned to the person by whom it was made if, within 12 months from the date of their importation or within such longer period as the chief executive may determine in any particular case, 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 such manner as the chief executive may allow.
3: Where in any case goods temporarily imported are used for industrial or commercial purposes or such other purposes as the chief executive may consider applicable, duty shall be payable in respect of the goods on the amount by which their value for duty, as determined by the chief executive at the time that he or she is satisfied pursuant to subsection (2) that the goods have been dealt with under any of paragraphs (a) to (e) of that subsection, is less than their value for duty, as ascertained in accordance with this Act, at the time of their importation.
3A: For the purposes of subsection (3), the chief executive must determine the value for duty of goods that have been dealt with under any of subsection (2)﻿(a) to (e) 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
c: for duty calculation purposes, the depreciation rate applicable on the date the goods are imported.
4: Where an amount of duty is payable in accordance with subsection (3), that duty may be deducted from any deposit of money given as security under subsection (1).
5: Notwithstanding subsection (3), but subject to such conditions as the chief executive may impose, duty is not payable on goods temporarily imported in accordance with any treaty, agreement, or arrangement concluded by the Government of New Zealand.
6: If, at the expiry of the period prescribed by subsection (2), the goods have not been dealt with in accordance with that subsection,—
a: any sum secured by way of deposit of money must be retained by the Crown; or
b: any sum otherwise so secured must be paid to the Crown by the importer within 10 working days after the expiry of that period or such longer period as the chief executive may allow, and on such payment the security shall be released.
7: Except as the chief executive of the Ministry of Economic Development Trade (Anti-dumping and Countervailing Duties) Act 1988 or under the Trade (Safeguard Measures) Act 2014
8: This section does not apply to any goods that are, by regulations made under the Tariff Act 1988 1966 No 19 s 181 1980 No 33 s 8 Section 116(3A) inserted 6 April 2012 section 13 Customs and Excise Amendment Act 2012 Section 116(7) amended 29 November 2017 section 26(1) Trade (Anti-dumping and Countervailing Duties) Amendment Act 2017 Section 116(7) amended 12 November 2014 section 29(5) Trade (Safeguard Measures) Act 2014 Section 116(7) amended 7 September 2000 section 8(1) Ministry of Economic Development Act 2000
117: Drawbacks of duty on certain goods
1: Subject to this section, drawbacks of duty may be allowed, at such amounts and subject to such conditions as may be prescribed, on—
a: goods imported into New Zealand that are later exported from New Zealand:
b: goods that are produced in a manufacturing area and exported from New Zealand:
c: imported parts and materials used in, worked into, or attached to, goods manufactured or produced in New Zealand and exported from New Zealand:
d: imported materials, except fuel or plant equipment, consumed in the manufacture or production of goods produced in New Zealand and exported from New Zealand.
2: Where—
a: the chief executive is satisfied that goods have been shipped for export; or
b: 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: goods have been entered into an export warehouse and the chief executive is satisfied that they will be exported,— the chief executive may, for the purposes of this section, if he or she thinks fit, treat the goods as having been exported.
3: Where drawback has been allowed on any goods so treated as exported or on goods consumed in the manufacture of those goods, the goods must not, without the permission of the chief executive, be unshipped or relanded or unpacked before export.
4: Where drawback has been allowed on goods so treated as exported or on goods consumed in the manufacture of those goods and drawback has been paid in respect of any goods that are unshipped or relanded or unpacked before export, the amount of drawback allowed in respect of those goods or on goods consumed in the manufacture of those goods shall, immediately on their unshipment or relanding or unpacking, constitute a debt due to the Crown; and such debt shall immediately be payable by the owner of the goods at the time of their unshipment or relanding or unpacking.
5: Such debt is recoverable by action at the suit of the chief executive on behalf of the Crown.
6: 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 other security has been given in respect of the unshipment or relanding or unpacking of the goods before export.
7: Where under this section drawback is allowed to any person, the chief executive may, in his or her discretion, apply the whole or any part of the sum allowed towards the payment of any duty that is payable by that person.
8: Except as the chief executive of the Ministry of Economic Development Trade (Anti-dumping and Countervailing Duties) Act 1988 or under the Trade (Safeguard Measures) Act 2014
9: This section does not apply to any goods that are, by regulations made under the Tariff Act 1988 1966 No 19 s 183 1968 No 31 s 15 1977 No 85 s 35 1980 No 33 s 9(1) 1986 No 44 s 21 Section 117(8) amended 29 November 2017 section 26(1) Trade (Anti-dumping and Countervailing Duties) Amendment Act 2017 Section 117(8) amended 12 November 2014 section 29(6) Trade (Safeguard Measures) Act 2014 Section 117(8) amended 7 September 2000 section 8(1) Ministry of Economic Development Act 2000
118: Regulations may prescribe
minimum duty collectable, value of goods below which duty need not be collected, minimum duty refundable,
1: Without limiting the power to make regulations conferred by section 286
a: an amount of duty below which that duty need not be collected, and the circumstances in which that duty need not be collected; and
ab: the value of goods below which duty need not be collected, how that value must be determined (despite anything to the contrary in this Act and, in particular, in the definition of Customs value or value in section 2(1) sections 60 61 63(6)﻿(a) 229(1)﻿(a) Schedule 2
b: the minimum amount of duty refundable on goods, and the circumstances in which duty below the prescribed amount shall not be refunded; and
c: the minimum amount of drawback of duty allowable on goods, and the circumstances in which drawback below the prescribed amount will not be allowed.
2: Regulations made under section 286 (ab)
3: Before making a recommendation under subsection (2)
4: For the purposes of subsection (3)
5: A failure to comply with subsection (3) subsection (2) 1966 No 19 s 162 Section 118 heading amended 24 June 2014 section 15(1) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 118(1)﻿(ab) inserted 24 June 2014 section 15(2) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 118(2) inserted 24 June 2014 section 15(3) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 118(3) inserted 24 June 2014 section 15(3) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 118(4) inserted 24 June 2014 section 15(3) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 118(5) inserted 24 June 2014 section 15(3) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014
9: Customs rulings
119: Application for Customs ruling
1: A person may make an application, in respect of particular goods specified in the application, to the chief executive for a Customs ruling in respect of any 1 or more of the following matters:
a: the Tariff classification of those goods under Part 1
b: the excise classification of those goods under the Excise and Excise-equivalent Duties Table:
c: whether or not those goods are, for the purposes of the Tariff and in accordance with any applicable regulations made under this Act, the produce or manufacture of a particular country or group of countries, referred to in the application:
d: whether or not those goods are subject to a specified duty concession under Part 2
2: An application under subsection (1) may be made—
a: in respect of imported goods—
i: at any time before the date of importation into New Zealand of the goods that are the subject of the application; or
ii: at any later time, if the chief executive in his or her discretion permits; 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, if the chief executive in his or her discretion permits.
3: A person may make an application in relation to a particular matter specified in the application, to the chief executive for a Customs ruling as to the correct application of any provision contained in regulations made under section 65
4: Every application under subsection (1) or subsection (3) must be in the prescribed form, and must—
a: state the name and address of the applicant; and
b: in the case of an application under subsection (1),—
i: specify the particular goods that are the subject of the application; and
ii: specify, in respect of those goods, the matter or matters listed under subsection (1) on which the applicant requests a Customs ruling and the applicant's opinion as to what the Customs ruling should be; and
iii: unless the chief executive agrees otherwise, be accompanied by the goods or a sample of the goods; and
c: contain, or have attached, all information that is relevant to a proper consideration of the application; and
d: be accompanied by the prescribed fee.
5: 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. 1966 No 19 s 151B 1994 No 129 s 7 Section 119(1)﻿(a) substituted 1 January 2010 section 9(6) Tariff Amendment Act 2009 Section 119(1)﻿(b) substituted 1 January 2010 section 11(3) Customs and Excise Amendment Act 2009 Section 119(1)﻿(d) substituted 1 January 2010 section 9(6) Tariff Amendment Act 2009
120: Making of Customs ruling
1: Subject to subsection (4), the chief executive shall—
a: in the case of an application made under section 119(1)
b: in the case of an application made under section 119(3)
2: The chief executive must make a Customs ruling under subsection (1) within such time or times as may be prescribed after receipt of,—
a: in the case of an application under section 119(1)
i: a properly completed application in respect of particular goods; and
ii: the goods or a sample of the goods, unless the chief executive has agreed not to require receipt of the goods; and
b: all information that the chief executive considers relevant to a proper consideration of the application; and
c: all information that the chief executive requests under section 119(5)
d: payment of the prescribed fee.
3: A Customs ruling may be made subject to such conditions as the chief executive thinks fit.
4: 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. 1966 No 19 s 151C 1994 No 129 s 7
121: Notice of Customs ruling
The chief executive shall promptly give notice in writing to the applicant of—
a: a Customs ruling, together with the reasons for the ruling, and the conditions (if any) to which it is subject; or
b: a decision to decline to make a Customs ruling, together with the reasons for that decision. 1966 No 19 s 151D 1994 No 129 s 7
122: Effect of Customs ruling
1: Subject to section 125 Tariff Act 1988
a: have a particular Tariff classification under Part 1
b: have a particular excise classification under the Excise and Excise-equivalent Duties Table; or
c: are or are not, as the case may be in accordance with applicable regulations made under this Act, the produce or manufacture of a particular country, or group of countries, for the purposes of the Tariff Act 1988; or
d: are or are not, as the case may be, subject to a specified duty concession under Part 2
2: Subject to section 125 section 120(1)﻿(b) Tariff Act 1988 1966 No 19 s 151E(1) 1994 No 129 s 7 Section 122(1)﻿(a) substituted 1 January 2010 section 9(6) Tariff Amendment Act 2009 Section 122(1)﻿(b) substituted 1 January 2010 section 11(3) Customs and Excise Amendment Act 2009 Section 122(1)﻿(d) substituted 1 January 2010 section 9(6) Tariff Amendment Act 2009
123: Confirmation of basis of Customs ruling
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 such manner and within 20 working days or such longer period as 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 on which the Customs ruling was made have been complied with. 1966 No 19 s 151F 1994 No 129 s 7
124: Amendment of Customs ruling
1: The chief executive may from time to time amend a Customs ruling to correct any error contained in that ruling.
2: The chief executive shall, promptly after making the amendment, give notice in writing to the applicant of the amended Customs ruling and, subject to subsection (3), the ruling as amended shall be applied to the applicant as from the date on which notice of the amendment was given to the applicant.
3: Notwithstanding subsection (2), if the amendment to the ruling has the effect of increasing any duty liability in respect of any goods,—
a: where the goods are imported within 3 months of the date notice of the amendment is given, pursuant to a binding contract entered into before that date; or
b: where the goods have left the place of manufacture or warehouse in the country from which they are being exported for direct shipment to New Zealand at the date notice of the amendment of the ruling is given; or
c: where the goods are imported on or before the date notice of the amendment is given but have not been entered for home consumption,— then the ruling as given prior to amendment under this section shall be applied to those goods.
4: Notwithstanding subsection (2), if the amendment to the ruling has the effect of decreasing any duty liability in respect of any goods, then the provisions of section 111 1966 No 19 s 151G 1994 No 129 s 7
125: Cessation of Customs ruling
1: A Customs ruling ceases to have effect on the earliest to occur of the following dates:
a: the date on which any information on which the Customs ruling was made ceases to be correct in all material respects; or
b: the date of a material change in any of the information or facts on which the Customs ruling was made; or
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 made subject cease to be met or complied with; or
e: the date of a failure to satisfy the requirements of the chief executive under section 123
f: the date of expiry of 3 years from the date that notice of the Customs ruling, or any amendment to that Customs ruling under section 124
2: A Customs ruling shall 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. 1966 No 19 s 151H 1994 No 129 s 7 Section 125(1)﻿(c) substituted 1 January 2010 section 11(3) Customs and Excise Amendment Act 2009
126: Appeal from decisions of chief executive
An applicant who is dissatisfied with a Customs ruling, or a decision to decline to make a Customs ruling, or a decision to amend a Customs ruling, under this Part 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. 1966 No 19 s 151I 1994 No 129 s 7
127: No liability where Customs ruling relied on
1: Where an applicant has relied on a Customs ruling in relation to specific goods or a specific matter, and, as a result,—
a: the applicant has not paid the amount of duty that, but for this section, is payable on the goods; or
b: the applicant would, but for this section, be liable to the imposition of a penalty under section 128A
c: goods, but for this section, would be liable to seizure under this Act,— the amount of the duty otherwise payable is not recoverable as a debt due to the Crown and no penalty shall be imposed under section 128A
2: Subsection (1) applies only in relation to a matter on which the Customs ruling was given and where the Customs ruling has not ceased under section 125 section 124 Section 127(1) amended 6 April 2012 section 14 Customs and Excise Amendment Act 2012 Section 127(1)﻿(b) amended 6 April 2012 section 14 Customs and Excise Amendment Act 2012
10: Administrative penalties
128: Definitions for Part
In this Part,— entry
a: an entry required under this Act; and
b: every declaration, invoice, certificate, written statement, or other document required or authorised by or under this Act to be made or produced by a person making the entry; and
c: every amendment of the entry; and
d: for any goods or class of goods deemed by regulations made under section 40(d) section 39(1)
e: for any goods or class of goods deemed by regulations made under section 50(b) section 49(1) materially incorrect
a: for an entry under section 39
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 that country:
xvi: the insurance costs associated with transporting the goods to New Zealand, inclusive of any insurance costs in the country of exportation:
b: for an entry under section 49 section 117
c: for an entry that is not an entry under section 39 49 Section 128 replaced 6 April 2012 section 15 Customs and Excise Amendment Act 2012
128A: 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 of goods made by the 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 under this Act has not been paid or declared for payment or would not have been paid or declared for payment; or
ii: the entry is otherwise materially incorrect.
2: The penalty notice may require the person to pay to the chief executive by way of penalty and in addition to the duty payable under this Act (if any) the amount referred to in section 128B(1)
3: Within 20 working days after the date on which the penalty notice is issued by the chief executive under subsection (1) due date
a: must pay the penalty:
b: may request the chief executive to review the decision to issue the notice.
4: However, section 129(2) subsection (3)﻿(b)
5: The amount of the penalty, including any additional penalty imposed under section 128C
6: A person who pays the amount of the penalty, or for whom that amount is paid, is not liable to prosecution for an offence in relation to the error or omission and the goods in relation to which the error or omission occurred are not liable to seizure under this Act.
7: Subsection (6)
8: This section is subject to section 130 Section 128A inserted 6 April 2012 section 15 Customs and Excise Amendment Act 2012
128B: Calculation of amount of penalty
1: The amount of the penalty imposed under section 128A(2) subsection (2) or (3)
2: If the error or omission has resulted in an amount of duty payable under this Act (including any liability for goods and services tax) not being paid or declared for payment, the amount is the greater of—
a: $200; or
b: an amount (up to a maximum of $50,000) that is equal to whichever one of the following applies:
i: 20% of the duty unpaid or undeclared, if the chief executive is satisfied that the error or omission occurred because the person did not take reasonable care; or
ii: 40% of the duty unpaid or undeclared, if the chief executive is satisfied that the error or omission occurred because the person was grossly careless; or
iii: 100% of the duty unpaid or undeclared, if the chief executive is satisfied that the error or omission was made knowingly.
3: If the error or omission has resulted in the entry being materially incorrect, the amount is the greater of—
a: $200 for each entry; or
b: an amount (up to a maximum of $50,000) that is equal to whichever one of the following applies:
i: 20% of the excess drawback paid or claimed, if the chief executive is satisfied that the error or omission occurred because the person did not take reasonable care; or
ii: 40% of the excess drawback paid or claimed, if the chief executive is satisfied that the error or omission occurred because the person was grossly careless; or
iii: 100% of the excess drawback paid or claimed, if the chief executive is satisfied that the error or omission was made knowingly.
4: If the goods referred to in section 128A(1) section 39 subsection (2)﻿(b) Section 128B inserted 6 April 2012 section 15 Customs and Excise Amendment Act 2012
128C: Additional penalty may be imposed
1: The additional penalties specified in subsection (2) section 128A(1) section 128A(3) section 128A(3)﻿(b)
2: The additional penalties are—
a: 5% of the amount of the penalty unpaid by the due date; and
b: 2% of the amount of the penalty, including any additional penalty, unpaid at the end of the period of 1 month after the due date; and
c: 2% of the amount of the penalty, including any additional penalty, unpaid at the end of each succeeding period of 1 month.
3: However, the chief executive may, in his or her discretion, remit or refund the whole or any part of any additional penalty imposed under subsection (1) Section 128C inserted 6 April 2012 section 15 Customs and Excise Amendment Act 2012
128D: Right of appeal to Customs Appeal Authority
A person who is dissatisfied with a decision of the chief executive under section 128A 128B 128C Section 128D inserted 6 April 2012 section 15 Customs and Excise Amendment Act 2012
129: Obligation to pay penalty not suspended by
review or
1: The obligation to pay and the right to receive and recover any penalty imposed under section 128A section 128A(3)﻿(b)
2: Subject to the provisions of subsection (3), if the person who requested the review, or the appellant, is successful the person or
3: The provisions of section 92(3) section 93 Section 129 heading amended 6 April 2012 section 16(1) Customs and Excise Amendment Act 2012 Section 129(1) amended 6 April 2012 section 16(2) Customs and Excise Amendment Act 2012 Section 129(2) amended 6 April 2012 section 16(3)﻿(a) Customs and Excise Amendment Act 2012 Section 129(2) amended 6 April 2012 section 16(3)﻿(b) Customs and Excise Amendment Act 2012
130: No penalty in certain cases
A person is not liable to the imposition of a penalty under section 128A
a: that person has voluntarily disclosed the error or omission to the Customs before the Customs has notified the person that—
i: the goods to which the entry relates have been selected for examination by the Customs:
ii: documentation is required to be presented to the Customs in relation to that entry:
iii: the Customs intends to conduct an audit or investigation in relation to a selection of entries that includes that entry, or in relation to entries made over a period of time that includes the time the entry was made; or
b: that person satisfies the chief executive that the person formed a view as to the relevant facts pertaining to the entry which, while incorrect, was reasonable having regard to the information available to that person when the entry was prepared; or
c: that person satisfies the chief executive that he or she acted in good faith on information provided by the importer , exporter,
d:
e: a charging document for an offence against this Act has been filed
f: the period between the date of lodgement of the entry of the goods and the date on which the error or omission was first identified exceeds 4 years; or
g: the provisions of section 127 Section 130 amended 6 April 2012 section 17(1) Customs and Excise Amendment Act 2012 Section 130(c) amended 8 December 2009 section 16(7) Customs and Excise Amendment Act 2009 Section 130(d) repealed 6 April 2012 section 17(2) Customs and Excise Amendment Act 2012 Section 130(e) amended 1 July 2013 section 413 Criminal Procedure Act 2011
11: Joint Border Management System (JBMS)
Part 11 replaced 24 June 2014 section 16 Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014
131A: Joint Border Management System (JBMS) defined
Joint Border Management System JBMS
a: is designed for the collection, storage, and use of border information (as defined in section 282D
i: the Ministry (as defined in section 282D
ii: the Customs; and
b: enables entities to transmit information to it, and receive information from it, through systems that include, or may include, a system called Trade Single Window. Section 131A inserted 24 June 2014 section 16 Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014
131: Access generally restricted to registered users
An entity must not access, transmit information to, or receive information from, the JBMS, unless that entity is—
a: a registered JBMS user (acting through a representative, if the entity is not an individual ordinarily resident in New Zealand); or
b: otherwise authorised by or on behalf of the chief executive to do so. Section 131 replaced 24 June 2014 section 16 Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014
132: Application to be registered JBMS user
1: Any entity that wants to be a registered JBMS user may send the chief executive an application to be a registered JBMS user.
2: The entity may be an individual, a body corporate (whether incorporated in or outside New Zealand), or an unincorporated body of persons but, if the entity is not an individual ordinarily resident in New Zealand, the entity must nominate 1 or more individuals ordinarily resident in New Zealand to be the entity's representative or representatives.
3: The application must be written and in the prescribed form.
4: The applicant entity must provide, with and in relation to the application, the information prescribed.
5: The chief executive may require the applicant entity to provide either or both of the following:
a: any additional information the chief executive considers necessary for the purposes of the application:
b: evidence of the entity's competence in any area the chief executive considers relevant to the application.
6: The chief executive may, if the applicant entity is a body corporate or an unincorporated body, require additional information or evidence of that kind (including, without limitation, evidence of the competence in any area the chief executive considers relevant of all or any individuals who are representatives or other agents or employees of the entity) from all or any individuals (however described) concerned in the entity's management. Section 132 replaced 24 June 2014 section 16 Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014
132A: Chief executive must determine application
1: The chief executive must determine an application to be a registered JBMS user by—
a: granting the application (subject to any conditions the chief executive thinks fit), if satisfied the applicant entity (including every nominated representative, if any, of the entity) is (subject to those conditions, if any) fit and proper to be (or, as the case requires, to be a or the nominated representative of) a registered JBMS user; or
b: refusing the application, in every other case.
2: In determining whether the applicant entity (including every nominated representative, if any, of the entity) is fit and proper to be (or, as the case requires, to be a or the nominated representative of) a registered JBMS user, the chief executive may consider all relevant information available to the chief executive, and may take into account all or any of the following that apply to, or in respect of, the applicant entity (including every nominated representative, if any, of the entity):
a: a serious or repeated failure by or on behalf of the applicant entity to comply with requirements in or under this Act, the Biosecurity Act 1993 Hazardous Substances and New Organisms Act 1996
b: convictions for any border-related offence, dishonesty offence, or drugs offence (as those terms are defined by section 132B
c: other relevant grounds (including, without limitation, all other relevant grounds prescribed) for considering that the applicant entity (or, as the case requires, a or the nominated representative of the entity) is (in any way, and to any extent) likely to fail to comply with requirements in or under this Act, the Biosecurity Act 1993 subsection (1)﻿(a)
3: Conditions imposed under subsection (1)﻿(a)
4: The chief executive must give written notice of his or her decision to the applicant entity.
5: An applicant entity that 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. Section 132A inserted 24 June 2014 section 16 Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014
132B: Border-related offence, dishonesty offence, and drugs offence defined
1: Border-related offence sections 132A(2)﻿(b) 135(1)﻿(c)
a: Agricultural Compounds and Veterinary Medicines Act 1997
b: Animal Products Act 1999
c: Biosecurity Act 1993
d: Food Act 2014
e: Hazardous Substances and New Organisms Act 1996
f: Human Assisted Reproductive Technology Act 2004
g: Immigration Advisers Licensing Act 2007
h: Immigration Act 2009
i: Passports Act 1992
j: Protected Objects Act 1975
k: Terrorism Suppression Act 2002
l: Trade in Endangered Species Act 1989
m: regulations under the United Nations Act 1946
n: Wine Act 2003
o: any other enactment involving the unlawful entry into, or unlawful removal from, New Zealand, of a person, matter, or thing.
2: Dishonesty offence sections 132A(2)﻿(b) 135(1)﻿(c) Part 10 sections 267 to 271
3: Drugs offence sections 132A(2)﻿(b) 135(1)﻿(c) Misuse of Drugs Act 1975 Section 132B inserted 24 June 2014 section 16 Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 132B(1)﻿(d) amended 1 March 2016 section 447 Food Act 2014
133: Assignment, use, and security of unique user identifier
1: An applicant entity that is registered as a JBMS user may be assigned by the chief executive a unique user identifier—
a: for use by the entity, or for use on its behalf by a or the nominated representative of it, in relation to the JBMS; and
b: in a form, or of a nature, that the chief executive determines.
2: Subsection (1)
a: authorises the Director-General (as defined in section 282D subsection (1)
b: overrides information privacy principle 12(2) of (in section 6 section 7(4)
3: A unique user identifier assigned under subsection (1)
4: The chief executive may, by notice in writing, impose conditions on a particular registered JBMS user (including every nominated representative, if any, of the user), or on registered JBMS users generally (including every nominated representative, if any, of the users), relating to the use and security of unique user identifiers. Section 133 replaced 24 June 2014 section 16 Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014
134: Use of unique user identifier presumed secure
1: If information is transmitted to the JBMS using a unique user identifier issued to a registered JBMS user by the chief executive for that purpose, the transmission of that information is, in the absence of proof to the contrary, sufficient evidence that the registered JBMS user or nominated representative of a registered JBMS user to whom the unique user identifier has been issued has transmitted that information.
2: If a unique user identifier is used by an individual who is not entitled to use it, subsection (1) Section 134 replaced 24 June 2014 section 16 Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014
134A: Conditions on registration of registered users
1: The chief executive may impose a condition on the registration of either or both of the following:
a: a specified registered JBMS user or class of registered JBMS users (including every nominated representative, if any, of the user or users):
b: all registered JBMS users (including their nominated representative or representatives, if any).
2: Conditions imposed under subsection (1)
3: A condition imposed under subsection (1) subsection (4)
a: the 20th working day after the date of notification of the imposition of the condition on the registered JBMS user's registration; or
b: a later date specified by the chief executive.
4: A registered JBMS user that is dissatisfied with the imposition under subsection (1)
5: If the Customs Appeal Authority is of the view that the imposition under subsection (1)
a: the 10th working day after the date of notification of the Authority's decision; or
b: a later date specified by the Customs Appeal Authority. Section 134A replaced 24 June 2014 section 16 Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014
134B: Border information supplied using JBMS must be supplied in approved form and manner
1: This section applies to a requirement by or under this Act to supply to the Customs any border information (as defined in section 282D
2: Any person who uses the JBMS to comply with the requirement (including, without limitation, by supplying the information to the Ministry, or to an appointed agency, in accordance with section 282G 282K
a: for complying with the requirement by using the JBMS; and
b: for the time being generally approved in writing by the chief executive.
3: The approved form and manner referred to in subsection (2)
a: must be notified via an Internet site that is, so far as practicable, publicly available free of charge; and
b: may be set out, for the information of registered JBMS users, in Customs rules under section 288(1)﻿(j) Section 134B inserted 24 June 2014 section 16 Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014
134C: Duty to use JBMS to supply border information to Customs
1: This section applies to a requirement by or under this Act to supply to the Customs any border information (as defined in section 282D
2: After the commencement of this section, the only ways in which a person can comply with the requirement are—
a: by using the JBMS; or
b: by using another means for the time being generally or specifically approved in writing by the chief executive. Section 134C inserted 1 July 2016 section 39 Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014
135: Cancellation or suspension of registration
1: The chief executive may by written notice to a registered JBMS user (which must state grounds for the cancellation) cancel that registered JBMS user's registration if satisfied that the user (or, as the case requires, a or the nominated representative of the user)—
a: has failed to comply with a condition imposed by the chief executive under section 132A(1)﻿(a) 133(4)
b: has failed to comply with a condition imposed by the chief executive under section 134A(1) section 134A(3) and (4)
c: has been convicted of any border-related offence, dishonesty offence, or drugs offence (as those terms are defined by section 132B
d: is, on 1 or more prescribed grounds, unfit to continue to be (or, as the case requires, to be a or the nominated representative of) a registered JBMS user.
2: The chief executive may (despite subsection (1)
a: has failed to comply with a condition imposed by the chief executive under section 132A(1)﻿(a) 133(4)
b: has failed to comply with a condition imposed by the chief executive under section 134A(1) section 134A(3) and (4)
3: The date or event specified in the notice under subsection (2) section 132A(1)﻿(a) 133(4) 134A(1)
4: An entity dissatisfied with a decision of the chief executive under this section to cancel or suspend that entity's registration as a JBMS user 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. Section 135 replaced 24 June 2014 section 16 Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014
136: Customs must keep records of transmissions
1: The Customs must keep a record of every transmission using the JBMS sent to, or received from, a registered JBMS user (including, without limitation, by way of a or the nominated representative of the user).
2: The record described in subsection (1)
a: 7 years starting on the day after the date of the sending, or as the case requires the receipt, of the transmission; or
b: any other period prescribed. Section 136 replaced 24 June 2014 section 16 Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014
12: Powers of Customs officers
137: Patrols and surveillance
Any Customs officer
a: patrol on or over any part of the foreshore or the shore of any lake or lagoon or the banks of any river and any structure extending therefrom, or any part of the adjacent land, or any Customs place or Customs controlled area; and
b: enter and inspect any aircraft landing strip and any building thereon,— and may remain in any such area for the purposes of carrying out investigations or surveillance. 1966 No 19 s 210 1982 No 112 s 11 Section 137 amended 8 December 2009 section 5(2) Customs and Excise Amendment Act 2009
138: Landing or mooring of Customs craft
A Customs officer or other person in charge of any craft employed in the service of the Customs may anchor, moor, berth, or land the craft, or haul the craft ashore, at any place within New Zealand and, in any such case, no charge shall be levied against the Customs. 1966 No 19 s 211
139: Boarding craft
1: Any Customs officer
a: the craft has arrived in New Zealand from a point outside New Zealand; or
b: the craft is departing from New Zealand to a point outside New Zealand, including while the craft is travelling within New Zealand en route to a point outside New Zealand; or
c: the craft (not being a craft to which paragraph (a) or paragraph (b) applies) is carrying any domestic cargo or international cargo while the craft remains within New Zealand; or
d: the Customs officer has reasonable cause to suspect that the craft (not being a craft to which paragraph (a) or paragraph (b) or paragraph (c) applies)—
i: is carrying any dutiable, uncustomed, prohibited, or forfeited goods; or
ii: has been, is being, or is about to be, involved in the commission of an offence against this Act.
2: The chief executive may station Customs officers on board any craft that has arrived in New Zealand from a point outside New Zealand for the purposes of performing any function or exercising any power that the officers may be required, authorised, or empowered to perform or exercise under this Act.
3: Where a Customs officer is stationed on board a craft pursuant to subsection (2), the person in charge of the craft must ensure that the officer is provided with—
a: suitable accommodation and board in accordance with the reasonable requirements of that officer; and
b: safe access to any part of the craft; and
c: safe means of leaving the craft.
4: No charge shall be levied against the Customs for the carriage of a Customs officer who is stationed on board a craft or for his or her accommodation and board.
5: The provisions of Part 4 subpart 3
6: Despite subsection (5) sections 125(4) 131(5)﻿(f) 133 subparts 6 8 section 225 1966 No 19 s 205(1), (2) 1983 No 41 s 12 Section 139(1) amended 8 December 2009 section 5(2) Customs and Excise Amendment Act 2009 Section 139(5) inserted 1 October 2012 section 221(1) Search and Surveillance Act 2012 Section 139(6) inserted 1 October 2012 section 221(1) Search and Surveillance Act 2012
140: Searching of craft
1: Any Customs officer
a: a craft that has arrived in New Zealand from a point outside New Zealand; or
b: a craft that is departing from New Zealand to a point outside New Zealand and at all times while the craft is travelling within New Zealand en route to a point outside New Zealand; or
c: a craft (not being a craft to which paragraph (a) or paragraph (b) applies) that is carrying any domestic cargo or international cargo while the craft remains within New Zealand; or
d: a craft (not being a craft to which paragraph (a) or paragraph (b) or paragraph (c) applies) that is within New Zealand and
i: is carrying any dutiable, uncustomed, prohibited, or forfeited goods; or
ii: has been, is being, or is about to be, involved in the commission of an offence against this Act— for the purpose of performing any function or exercising any power that the officer may be required, authorised, or empowered to perform or exercise under this Act.
2: In the exercise of the power conferred by subsection (1)﻿(a) to (c)
3: The provisions of Part 4 subpart 3
4: Despite subsection (3) sections 125(4) 131(5)﻿(f) 133 subparts 6 8 section 225 1966 No 19 s 206 1983 No 41 s 13 Section 140(1) amended 8 December 2009 section 5(2) Customs and Excise Amendment Act 2009 Section 140(1)﻿(d) amended 1 October 1996 Customs and Excise Amendment Act 1996 Section 140(2) amended 1 October 2012 section 221(2) Search and Surveillance Act 2012 Section 140(2) amended 8 December 2009 section 5(2) Customs and Excise Amendment Act 2009 Section 140(3) inserted 1 October 2012 section 221(3) Search and Surveillance Act 2012 Section 140(4) inserted 1 October 2012 section 221(3) Search and Surveillance Act 2012
141: Securing goods on craft
For the purpose of performing any function or exercising any power that the Customs is required, authorised, or empowered to perform or exercise under this Act, a Customs officer section 139(1)﻿(a) to (c) 140(1)﻿(a) to (c)
a: secure, by appropriate means, goods on board that craft; or
b: remove goods on board that craft to a secure place. 1966 No 19 s 209(1) Section 141 amended 1 October 2012 section 221(4) Search and Surveillance Act 2012 Section 141 amended 8 December 2009 section 5(2) Customs and Excise Amendment Act 2009
142: Firing on ship
The officer commanding or in charge of any craft in Her Majesty's service having hoisted and carrying or displaying the proper ensign or the Customs flag shall, at the request of the chief executive, within New Zealand, chase any ship where—
a: the ship does not immediately bring-to when signalled or required to do so; or
b: the master refuses to permit the ship to be boarded,— and may, as a last resort after having fired a warning, fire at or onto the ship to compel it to bring-to. 1966 No 19 s 208
143: Detention of craft
1AA: Subsection (1) applies to a Customs officer and a craft—
a: if the officer has reasonable cause to believe that an offence against this Act has been, is being, or is about to be committed on or in respect of the craft while it was or is within New Zealand; or
b: if the craft is within New Zealand, and the officer has reasonable cause to believe that—
i: there is on the craft a person who was carried into New Zealand on it; and
ii: the carriage of the person into New Zealand on the craft constituted an offence against section 98C(1)
1: If subsection (1AA) applies to a Customs officer and a craft, the Customs officer—
a: may—
i: direct the craft to proceed to the nearest Customs place, or any other place the officer considers appropriate; or
ii: direct that the craft remain where it is; and
b: in either case, may detain the craft for any time and for any purposes reasonably necessary to carry out an investigation into the commission of the offence concerned.
2: If the person in charge of a craft attempts or threatens to cause the craft to depart from a place to which the craft has been directed to proceed or in which the craft has been directed to remain pursuant to subsection (1) without a certificate of clearance, a Customs officer may (in addition to any power of seizure under Part 14 section 215 1966 No 19 ss 72(3), 289 Section 143(1AA) inserted 18 June 2002 section 8(1) Crimes Amendment Act 2002 Section 143(1) substituted 18 June 2002 section 8(1) Crimes Amendment Act 2002
144: Searching vehicles
1: A Customs officer who has reasonable cause to suspect that—
a: there are
b: there is evidence relating to any such goods; or
c: there is evidence relating to any offence against this Act,— may stop the vehicle and search it and may detain the vehicle for such period as may be reasonably necessary for that purpose.
2: A Customs officer or constable
a: there are
b: there is evidence relating to the unlawful importation of any goods or an attempt to unlawfully export any goods,— may stop the vehicle and search it and may detain the vehicle for such period as may be reasonably necessary for that purpose.
3: A Customs officer who has reasonable cause to suspect that there are in or on a vehicle goods subject to the control of the Customs because they are goods to be exported and that have been brought to a CASE—
a: may stop the vehicle and search it; and
b: may detain the vehicle for such period as may be reasonably necessary for that purpose and for exercising powers under section 151
4: A Customs officer who has reasonable cause to suspect that there are in or on a vehicle goods subject to the control of the Customs and in a Customs-approved secure package or in a package in relation to which a Customs seal has been used
a: may stop the vehicle and search it; and
b: may detain the vehicle for such period as may be reasonably necessary for that purpose and for exercising powers under section 151
5: Powers given by any other subsection of this section apply even if the vehicle need not be stopped because it is not moving, and whether or not it is attended, and include the power to use reasonable force, if necessary, to stop, detain, enter in or on, and search the vehicle (or for any of those purposes) as authorised by that other subsection.
6: The provisions of Part 4 subparts 2 3
7: Despite subsection (5), sections 125(4) 131(5)﻿(f) 133 subparts 6 8 section 225 1966 No 19 s 215 Section 144(1)﻿(a) amended 2 July 2004 section 24(1) Customs and Excise Amendment Act 2004 Section 144(2) amended 8 December 2009 section 24 Customs and Excise Amendment Act 2009 Section 144(2)﻿(a) amended 2 July 2004 section 24(2) Customs and Excise Amendment Act 2004 Section 144(3) added 2 July 2004 section 24(3) Customs and Excise Amendment Act 2004 Section 144(4) added 2 July 2004 section 24(3) Customs and Excise Amendment Act 2004 Section 144(4) amended 8 December 2009 section 4(3) Customs and Excise Amendment Act 2009 Section 144(5) added 8 December 2009 section 18 Customs and Excise Amendment Act 2009 Section 144(6) inserted 1 October 2012 section 222 Search and Surveillance Act 2012 Section 144(7) inserted 1 October 2012 section 222 Search and Surveillance Act 2012
145: Questioning persons
about goods and debt
1: This section applies to—
a: any person who—
i: has within the preceding 72 hours arrived in New Zealand; or
ii: is departing from New Zealand; or
b: any person, not being a person to whom paragraph (a) applies, who is within a Customs controlled area licensed for—
i: the temporary holding of imported goods for the purposes of the examination of those goods under section 151
ii: the disembarkation, embarkation, or processing of persons arriving in or departing from New Zealand; or
iii: the processing of craft arriving in or departing from New Zealand or the loading or unloading of goods onto or from such craft; or
c: any person, not being a person to whom paragraph (a) applies, who is on board or is in the process of embarking onto or disembarking from a craft that has arrived from, or is departing to, a point outside New Zealand, while the craft is within New Zealand.
2: A Customs officer may question a person to whom this section applies as to any 1 or more of the following matters:
a: whether or not that person has or has had in that person's possession any dutiable, prohibited, uncustomed, or forfeited goods:
b: the nature, origin, value, ownership, or intended destination of any goods of that kind:
c: whether, under this Act, any debt (for example, in respect of any duty, duty refunded in error, recovery of the drawback of any duty, or penalty) is due to the Crown and payable by the person, or by a company, trust, partnership, or other enterprise of which that person is or was a director, manager, secretary, officer, or agent:
d: the nature and extent of the debt (if any) of that kind. 1966 No 19 s 212(1), (1A) 1994 No 100 s 7 Section 145 heading amended 2 July 2004 section 25 Customs and Excise Amendment Act 2004 Section 145(2) substituted 9 October 2002 section 10 Customs and Excise Amendment Act (No 2) 2002
145A: Questioning persons about identity, address, travel movements and entitlement, and other matters
1: This section and sections 147A 148A
a: a person who—
i: has, or is suspected of having, disembarked from a craft that has arrived in New Zealand; and
ii: has not, or is suspected of having not, reported to a Customs officer or a Police station on his or her arrival, contrary to section 27
b: a person who is, or is suspected of, attempting to depart from New Zealand from a place other than from a Customs place, contrary to section 30
2: This section and sections 147A 148A
a: in the case of a person referred to in subsection (1)﻿(a), to a person whose actions are authorised by another section of this Act; and
b: in the case of a person referred to in subsection (1)﻿(b), to a person who is complying with an exemption prescribed by regulations made under this Act or whose actions are authorised by the Customs.
3: A Customs officer may question a person to whom this section applies as to any 1 or more of the following matters:
a: the person's identity:
b: the person's residential address:
c: the person's travel movements:
d: the person's entitlement to travel:
e: any of the matters specified in section 145(2)
f: the craft—
i: from which the person disembarked or is suspected of disembarking; or
ii: on which the person attempted to depart, or is suspected of attempting to depart, from New Zealand:
g: any other person who is, or was, involved in the person's arrival, suspected arrival, departure, attempted departure, or suspected departure, whether or not the other person was on the craft—
i: from which the person disembarked or is suspected of disembarking; or
ii: on which the person attempted to depart, or is suspected of attempting to depart, from New Zealand.
4: A question under subsection (3)﻿(f) may, but need not, relate to the craft's voyage and any persons or goods carried by the craft.
5: Section 185(3) Section 145A inserted 2 July 2004 section 26 Customs and Excise Amendment Act 2004
146: Questioning employees of airlines, shipping companies, owners or operators of certain vehicles, etc
1: A Customs officer may question any or all of the following about any international cargo or domestic cargo:
a: a person who, as an employee of an airline or shipping company, manages or carries out the receipt, handling, custody, or dispatch of international cargo or domestic cargo by that airline or shipping company:
b: a person employed by the licensee of a Customs controlled area licensed for—
i: the temporary holding of imported goods for the purposes of the examination of those goods under section 151
ii: the processing of craft arriving in or departing from New Zealand or the loading or unloading of goods onto or from such craft:
c: a person (not being a person described in paragraph (a) or (b)) who is in a Customs controlled area licensed for a purpose described in paragraph (b)﻿(i) or (ii).
2: A Customs officer may question any or all of the following about any cargo destined to be exported from New Zealand:
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 subject to the control of the Customs and in a Customs-approved secure package or in a package in relation to which a Customs seal has been used
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 subject to the control of the Customs and in a Customs-approved secure package or in a package in relation to which a Customs seal has been used
c: a person employed by a person described in paragraph (a) or paragraph (b).
3: A question under subsection (2) about cargo destined to be exported from New Zealand may relate to any or all of the following:
a: whether, and if so how, goods that are or were some or all of the cargo are or were packed in a package in relation to which a Customs seal was used or in a Customs-approved secure package in relation to which a seal, marking, substance, or device of the kind referred to in section 53E(1)﻿(b)
b: the transportation or storage of packages of the kind referred to in paragraph (a) at any time before they are or were exported:
c: tampering or interference with a package of the kind referred to in paragraph (a) or with a seal, marking, substance, or device
4: Subsection (3) does not limit subsection (2).
5: Section 185(3)
6: Nothing in this section limits sections 145 145A Section 146 substituted 2 July 2004 section 27 Customs and Excise Amendment Act 2004 Section 146(2)﻿(a) amended 8 December 2009 section 4(3) Customs and Excise Amendment Act 2009 Section 146(2)﻿(b) amended 8 December 2009 section 4(3) Customs and Excise Amendment Act 2009 Section 146(3)﻿(a) amended 8 December 2009 section 4(3) Customs and Excise Amendment Act 2009 Section 146(3)﻿(c) amended 8 December 2009 section 4(3) Customs and Excise Amendment Act 2009
147: Evidence of identity and entitlement to travel
1: This section applies to a person who is—
a: an internationally ticketed passenger using air or sea travel for a domestic sector; or
b: a domestic passenger using air or sea travel for a domestic sector; or
c: within a Customs controlled area licensed for the disembarkation, embarkation, or processing of persons arriving in or departing from New Zealand.
2: A person to whom this section applies shall, on demand by a Customs officer,—
a: state that person's full name and residential address; and
b: if required, produce for inspection such prescribed document as the officer may specify; or
c: if the person is unable to produce the prescribed document specified, complete a declaration in the prescribed form.
3: A demand under paragraph (b) or (c) of subsection (2) may be made of a person only for the purpose of enabling the Customs officer to establish that person's identity or that person's travel movements or that person's entitlement to air or sea travel for a domestic sector, or all of those.
4: A document produced by a person to a Customs officer under subsection (2)﻿(b) shall be either—
a: inspected immediately and returned to the person as soon as the inspection has concluded; or
b: retained by the Customs officer for as long as is necessary to ascertain whether or not the chief executive wishes to exercise his or her power under section 164
5: This section is subject to section 175B 1966 No 19 s 218B 1994 No 100 s 9 Section 147(5) 6 March 2007 section 26 Customs and Excise Amendment Act 2007
147A: Evidence of answers to questions under section 145A
1: A person to whom this section applies in accordance with section 145A
a: are in the person's possession or control; and
b: relate to the matters the person has been questioned about under section 145A
2: When a person produces a document in response to a demand under subsection (1), a Customs officer may do any of the following things:
a: inspect the document immediately and 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 148A
c: inspect the document and retain it for as long as necessary to ascertain whether or not the chief executive wishes to exercise his or her power under section 164
d: inspect the document and remove it for the purpose of making a copy under section 165
e: inspect the document and retain it under section 166
3: This section is subject to section 175B Section 147A inserted 2 July 2004 section 28 Customs and Excise Amendment Act 2004 Section 147A(3) 6 March 2007 section 27 Customs and Excise Amendment Act 2007
148: Detention of persons
questioned about goods or debt
1: Where a Customs officer—
a: is not satisfied that the answer to a question put to the person under section 145
b: has not been given an answer to a question put to the person under that section; or
c: is not satisfied as to a reason or explanation given by the person in respect of goods that are or have been, or that the officer suspects are or have been, in that person's possession or under that person's control,— and the officer has reasonable cause to suspect that an offence has been, is being, or is about to be, committed against this Act by that person or any other person associated with that person, the officer may detain that person.
2: A Customs officer may detain a person under subsection (1) only for either or both of the following purposes:
a: to enable the officer to make any inquiries necessary to establish whether the answer to the question or the reason or explanation is correct:
b: to obtain the attendance of, or make inquiries of, another Customs officer or a person who is entitled to exercise any power to question, detain, or arrest a person under this Act.
3: A person must not be detained under this section for a period exceeding 4 hours. Section 148 heading amended 2 July 2004 section 29 Customs and Excise Amendment Act 2004 Section 148(2) substituted 6 March 2007 section 28 Customs and Excise Amendment Act 2007
148A: Detention of person questioned under section 145A
1: A Customs officer may detain a person to whom this section applies in accordance with section 145A
a: to question him or her under section 145A
b: to enable the officer to make the inquiries that are necessary to establish whether an answer to a question asked under section 145A
c: to obtain the attendance of, or make inquiries of, another Customs officer or an officer entitled to exercise a power to question, detain, or arrest a person under this Act or the Crimes Act 1961 section 145A
2: A Customs officer may detain a person under subsection (1) for up to 12 hours.
3: The questioning of a person under section 145A
4: A Customs officer must release a person detained under subsection (1) immediately after the person answers the questions asked under section 145A
a: is satisfied that the person has correctly answered the questions; and
b: has no reasonable cause to suspect that the person questioned under that section has—
i: committed an offence under section 180(1) section 27 section 30
ii: committed an offence under section 98C(1)
5: A Customs officer may continue to detain a person under subsection (1) after the person is questioned under section 145A
a: is not satisfied that the person has correctly answered a question asked under section 145A
b: is not satisfied that the person has given an answer to a question asked under section 145A
c: has reasonable cause to suspect that the person questioned under that section has—
i: committed an offence under section 180(1) section 27 section 30
ii: committed an offence under section 98C(1)
6: Despite subsection (2), a person may be detained for a further reasonable period if, and only if, accident, stress of weather, or some other difficulty of transport or special circumstance makes it impossible for a Customs officer to do what is specified in subsection (1) within the 12-hour period specified in subsection (2).
7: Reasonable force may be used, if it is necessary, to detain a person under subsection (1).
8: In this section, unless the context otherwise requires,— detain further reasonable period Section 148A inserted 2 July 2004 section 30 Customs and Excise Amendment Act 2004
148B: Detention of persons committing or about to commit certain offences
1: A Customs officer and, in the case of paragraph (b), a constable constable section 180 or 191(1)﻿(e)
a: if a craft has arrived at a nominated Customs place or a Customs controlled area within that place under section 24 section 26
b: if the person has arrived in New Zealand, not reporting forthwith to a Customs officer or a Police station (in contravention of section 27(1)
c: if the person has arrived in New Zealand and reported to a Customs officer or a Police station under section 27(1) constable constable
d: if the person is on board a craft that has arrived in New Zealand, not complying with any Customs direction concerning disembarkation (in contravention of section 28(1)
e: having disembarked from a craft that has arrived in New Zealand, leaving a Customs controlled area when the Customs requires the person to remain there for such reasonable time as is required to enable a Customs officer to exercise a power under this Act in relation to that person (in contravention of section 28(3) ; or
f: if the person is required to comply with a direction given under section 32B(3)
2: A Customs officer or, if applicable, a constable
3:
4: A Customs officer or, if applicable, a constable
5: Reasonable force may be used, if necessary, to detain a person under subsection (1).
6: A person must not be detained under subsection (1) if a Customs officer or, if applicable, a constable section 180
7: Nothing in this section prevents a person—
a: being detained or further detained under another provision of this Act or under any other enactment if there are lawful grounds for that detention; or
b: being arrested under section 174
8: In this section, unless the context otherwise requires, detention constable Section 148B inserted 2 July 2004 section 30 Customs and Excise Amendment Act 2004 Section 148B(1) amended 8 December 2009 section 24 Customs and Excise Amendment Act 2009 Section 148B(1) amended 17 September 2008 section 10 Customs and Excise Amendment Act (No 3) 2008 Section 148B(1)﻿(c) amended 8 December 2009 section 24 Customs and Excise Amendment Act 2009 Section 148B(1)﻿(c) amended 1 October 2008 section 116(a)﻿(i) Policing Act 2008 Section 148B(1)﻿(e) amended 6 March 2007 section 29(1) Customs and Excise Amendment Act 2007 Section 148B(1)﻿(f) added 6 March 2007 section 29(1) Customs and Excise Amendment Act 2007 Section 148B(2) amended 8 December 2009 section 24 Customs and Excise Amendment Act 2009 Section 148B(3) repealed 6 March 2007 section 29(2) Customs and Excise Amendment Act 2007 Section 148B(4) substituted 6 March 2007 section 29(3) Customs and Excise Amendment Act 2007 Section 148B(4) amended 8 December 2009 section 24 Customs and Excise Amendment Act 2009 Section 148B(6) amended 8 December 2009 section 24 Customs and Excise Amendment Act 2009 Section 148B(8) amended 8 December 2009 section 24 Customs and Excise Amendment Act 2009
148C: Detention for public health or law enforcement purposes
1: A Customs officer may detain a person who is required to comply with a direction given under section 32C
2: If a Customs officer has reasonable cause to suspect that a person who is detained under section 148 148A 148B section 32C(1)
a: detain the person under this section as well as the other section; or
b: if the detention under the other section has ended or is about to end, further detain the person under this section.
3: A Customs officer may detain or further detain a person under this section only for the purposes of obtaining the attendance of, or making inquiries of, another officer who is authorised, in respect of a matter specified in section 32C(1)
a: question the person:
b: ascertain or determine a matter relating to the status of the person:
c: detain the person:
d: arrest the person.
4: A person must not be detained or further detained under this section for a period exceeding the shorter of—
a: 4 hours; or
b: if the person's detention commenced under section 148 148A
5: Reasonable force may be used, if necessary, to detain or further detain a person under this section.
6: Nothing in this section prevents a person—
a: being detained or further detained under another provision of this Act or under any other enactment if there are lawful grounds for that detention; or
b: being arrested under section 174
7: In this section,— another officer
a: a constable
b: a bailiff; or
c: an employee or agent of a department of State detention constable Section 148C inserted 6 March 2007 section 12 Customs and Excise Amendment Act 2007 Section 148C(7) another officer amended 8 December 2009 section 24 Customs and Excise Amendment Act 2009 Section 148C(7) detention amended 8 December 2009 section 24 Customs and Excise Amendment Act 2009
149: Persons to whom sections 149A
, 149B(1), and 149BA Sections 149A , 149B(1) 149BA
a: a person on board a craft that has arrived in, or is departing from, New Zealand; or
b: a person in the process of disembarking from, or embarking on to, a craft described in paragraph (a); or
c: a person who, having entered into New Zealand at a Customs place, remains in that Customs place. Section 149 substituted 9 October 2002 section 11 Customs and Excise Amendment Act (No 2) 2002 Section 149 heading amended 2 July 2004 section 31(1) Customs and Excise Amendment Act 2004 Section 149 amended 2 July 2004 section 31(2) Customs and Excise Amendment Act 2004
149AA: Powers in relation to unauthorised persons remaining in certain Customs controlled areas
1: This section applies to a person who remains in a Customs controlled area licensed for any of the purposes described in section 10(c) to (e)
2: A Customs officer may detain a person to whom this section applies for a reasonable period, for the purpose of questioning the person about 1 or more of the following matters:
a: the person's identity:
b: the person's residential address:
c: the person's reason or purpose for entering, or remaining in, the Customs controlled area.
3: A Customs officer may remove a person to whom this section applies from the Customs controlled area.
4: A Customs officer may use reasonable force, if necessary, when exercising any of the powers conferred by subsections (2) and (3) Section 149AA inserted 6 April 2012 section 18 Customs and Excise Amendment Act 2012
149A: Preliminary search of persons by use of aids
1: A Customs officer or constable
2: A preliminary search
a: involves little or no physical contact between the person conducting the search and the person being searched; and
b: is conducted by using an aid or aids such as a Customs dog or x-ray or imaging equipment, or some other mechanical, electrical, or electronic device
3: If, after a preliminary search under subsection (1), a Customs officer or constable section 149B(1)﻿(a), (b), or (c) sections 149B to 149C Section 149A inserted 9 October 2002 section 11 Customs and Excise Amendment Act (No 2) 2002 Section 149A(1) amended 8 December 2009 section 24 Customs and Excise Amendment Act 2009 Section 149A(2)﻿(b) amended 6 April 2012 section 19 Customs and Excise Amendment Act 2012 Section 149A(2)﻿(b) amended 2 July 2004 section 34(2) Customs and Excise Amendment Act 2004 Section 149A(3) amended 1 October 2012 section 223(1) Search and Surveillance Act 2012 Section 149A(3) amended 8 December 2009 section 24 Customs and Excise Amendment Act 2009
149B: Searching of persons if reasonable cause to suspect items hidden
1: A Customs officer or a constable or constable has
a: any dutiable, uncustomed, prohibited, or forfeited goods; or
b: evidence relating to any such goods; or
c: any thing that is or might be evidence of the contravention or possible contravention of this Act.
2: A Customs officer or a constable or constable has
a: either—
i: has, within the preceding 24 hours, arrived in New Zealand at a place other than a Customs place; or
ii: is about to depart from New Zealand from any place other than a Customs place; and
b: has hidden on or about his or her person any thing described in subsection (1)﻿(a), (b), or (c).
3: A Customs officer or constable or constable has
a: is not a person described in subsection (2) or section 149
b: is in a Customs place; and
c: has hidden on or about his or her person any thing described in subsection (1)﻿(a), (b), or (c).
4:
5:
6:
7: A search of a person may be conducted under this section whether or not that person has earlier been the subject of a preliminary search under section 149A
8: The provisions of Part 4 subpart 3
9: Despite subsection (8), sections 125(4) 131(5)﻿(f) 133 subparts 6 8 section 225 Section 149B inserted 9 October 2002 section 11 Customs and Excise Amendment Act (No 2) 2002 Section 149B(1) amended 8 December 2009 section 24 Customs and Excise Amendment Act 2009 Section 149B(2) amended 8 December 2009 section 24 Customs and Excise Amendment Act 2009 Section 149B(3) amended 8 December 2009 section 24 Customs and Excise Amendment Act 2009 Section 149B(4) repealed 1 October 2012 section 223(2) Search and Surveillance Act 2012 Section 149B(5) repealed 1 October 2012 section 223(2) Search and Surveillance Act 2012 Section 149B(6) repealed 1 October 2012 section 223(2) Search and Surveillance Act 2012 Section 149B(8) inserted 1 October 2012 section 223(3) Search and Surveillance Act 2012 Section 149B(9) inserted 1 October 2012 section 223(3) Search and Surveillance Act 2012
149BA: Searching of persons for dangerous items
1: A Customs officer or constable constable suspect
a: the person has a dangerous item hidden or in clear view on or about his or her person; and
b: the item poses a threat to the safety of the officer or constable
c: there is a need to act immediately in order to address that threat; and
d: a search under section 149A section 149B(1) constable
2:
3:
4: To avoid doubt, a search may be conducted under this section whether or not the person has earlier been the subject of a search under section 149A section 149B(1)
5: The provisions of Part 4 subpart 3
6: Despite subsection (5), sections 125(4) 131(5)﻿(f) 133 subparts 6 8 section 225 Section 149BA inserted 2 July 2004 section 32 Customs and Excise Amendment Act 2004 Section 149BA(1) amended 1 October 2012 section 223(4) Search and Surveillance Act 2012 Section 149BA(1) amended 8 December 2009 section 24 Customs and Excise Amendment Act 2009 Section 149BA(1)﻿(b) amended 8 December 2009 section 24 Customs and Excise Amendment Act 2009 Section 149BA(1)﻿(d) amended 8 December 2009 section 24 Customs and Excise Amendment Act 2009 Section 149BA(2) repealed 6 March 2007 section 30(1) Customs and Excise Amendment Act 2007 Section 149BA(3) repealed 1 October 2012 section 223(5) Search and Surveillance Act 2012 Section 149BA(5) replaced 1 October 2012 section 223(6) Search and Surveillance Act 2012 Section 149BA(6) inserted 1 October 2012 section 223(6) Search and Surveillance Act 2012
149C: Seizure of items found
1: A Customs officer or constable section 149B(1), (2), or (3) constable
a: a thing described in section 149B(1)﻿(a), (b), or (c)
b: a dangerous item.
1A: A Customs officer or constable section 149BA constable
a: a dangerous item; or
b: a thing described in section 149B(1)﻿(a), (b), or (c)
2: The provisions of subparts 1 5 6 7 9 10 Part 4
3: Despite subsection (2), sections 125(4) 131(5)﻿(f) 133 subpart 6 section 225 Section 149C inserted 9 October 2002 section 11 Customs and Excise Amendment Act (No 2) 2002 Section 149C(1) substituted 2 July 2004 section 33 Customs and Excise Amendment Act 2004 Section 149C(1) amended 8 December 2009 section 24 Customs and Excise Amendment Act 2009 Section 149C(1A) inserted 2 July 2004 section 33 Customs and Excise Amendment Act 2004 Section 149C(1A) amended 8 December 2009 section 24 Customs and Excise Amendment Act 2009 Section 149C(2) replaced 1 October 2012 section 223(7) Search and Surveillance Act 2012 Section 149C(3) inserted 1 October 2012 section 223(7) Search and Surveillance Act 2012
149D: Rights of persons detained under section 149B
Section 149D repealed 1 October 2012 section 223(8) Search and Surveillance Act 2012
150: Access of Customs officers to Customs controlled area
Subject to section 173 1966 No 19 s 94 1986 No 44 s 11
151: Examination of goods subject to control of Customs
1: A Customs officer may examine, weigh, analyse, or test, or cause to be examined, weighed, analysed, or tested goods subject to the control of the Customs or goods that the officer has reasonable cause to suspect are subject to the control of the Customs, and may, for that purpose, open or cause to be opened any packages in which the goods are contained or suspected to be contained.
2: All reasonable expenses incurred by the Customs under subsection (1), are a debt due to the Crown by the importer or exporter or the owner of the goods, as the case may be, and are recoverable in the same manner as duty under this Act.
3: The powers conferred by subsection (1) extend to the examination, weighing, analysing, or testing of a suitcase, pallet, bulk cargo container, or other package.
4: The examination—
a: may include the physical or chemical testing of, or the drilling into, or the dismantling of, the goods; and
b: may be facilitated by any means whatever (for example, by a Customs dog
5: Samples of goods subject to the control of the Customs or suspected to be subject to the control of the Customs may be taken and used by the Customs for the purposes of this section, and disposed of in the prescribed manner.
6: Any sample taken in accordance with subsection (5) must be as small as possible for the purpose for which it is taken.
7: A Customs officer must, subject to section 173
a: subject to the control of the Customs; and
b: in a Customs-approved secure package or in a package in relation to which a Customs seal has been used
8: Despite subsection (7), a Customs officer must not enter a private dwelling except with the consent of an occupier or owner of that dwelling or pursuant to a warrant issued under this Act. 1966 No 19 ss 203, 221, 222 Section 151(4) substituted 2 July 2004 section 34(1) Customs and Excise Amendment Act 2004 Section 151(4)﻿(b) amended 6 April 2012 section 20 Customs and Excise Amendment Act 2012 Section 151(6) added 27 September 2001 section 9 Customs and Excise Amendment Act 2001 Section 151(7) added 2 July 2004 section 34(4) Customs and Excise Amendment Act 2004 Section 151(7)﻿(b) amended 8 December 2009 section 4(3) Customs and Excise Amendment Act 2009 Section 151(8) added 2 July 2004 section 34(4) Customs and Excise Amendment Act 2004
152: Examination of goods no longer subject to control of Customs
1: This section applies to goods that have ceased to be subject to the control of the Customs but that the chief executive has reasonable grounds to suspect are—
a: goods in respect of which an offence against this Act has been committed; or
b: goods that are forfeited to the Crown under section 225
2: The chief executive may require a person who has, or who the chief executive believes has, possession or control of the goods to produce them for inspection by a Customs officer.
3: A Customs officer may exercise in respect of the goods all the powers given by section 151
3A: The provisions of Part 4 subpart 3
3B: Despite subsection (3A), sections 125(4) 131(5)﻿(f) 133 subparts 6 8 section 225
4: A Customs officer may take and retain possession of goods produced under subsection (2) for the purposes of exercising the powers given by subsection (3), and may retain possession of the goods until the completion of the investigation into the grounds for suspecting that the goods—
a: are goods in respect of which an offence against this Act has been committed; or
b: are goods that are forfeited to the Crown under section 225 1966 No 19 s 204(1), (2) Section 152 substituted 9 October 2002 section 12 Customs and Excise Amendment Act (No 2) 2002 Section 152(3A) inserted 1 October 2012 section 224 Search and Surveillance Act 2012 Section 152(3B) inserted 1 October 2012 section 224 Search and Surveillance Act 2012
153: Accounting for goods
The chief executive may, from time to time by notice in writing, require the licensee of a Customs controlled area to—
a: account forthwith 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.
154: Production of goods
A Customs officer may require the licensee of a Customs controlled area to produce to that officer goods that are shown in any record as being within that area.
155: Verification of entries
1: The chief executive may require from a person making entry of goods proof by declaration or the production of documents (in addition to any declaration or documents otherwise required by this Act or by regulations made under this Act) of the correctness of the entry, and may refuse to deliver the goods or to pass the entry before such proof is provided.
2: This section extends and applies to entries made pursuant to section 70
3: Where 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 of those goods, as the case may be, he or she may detain the goods for a period that is reasonably necessary to enable the goods to be examined and, if necessary, to cause an investigation to be made, whether in New Zealand or elsewhere, into the importation or exportation, as the case may be, of those goods. 1966 No 19 s 20(1), (2) 1985 No 145 s 4
155A: Cancellation and amendment of entries
1: The chief executive may cancel or amend any entry required under this Act for the purpose of preventing duplication of entries or for the purpose of correcting any entry or any part of an entry.
2: No cancellation or amendment of an entry by the chief executive in accordance with subsection (1) affects any penalty, liability to seizure, or criminal liability already accrued or incurred in respect of that entry by the person making it.
3: The chief executive may make a refund of duty in accordance with any cancellation or amendment of an entry.
4: A person who is dissatisfied with a decision of the chief executive under subsection (3) 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: Subsection (3) is subject to section 111 Section 155A inserted 6 March 2007 section 13 Customs and Excise Amendment Act 2007
156: Securities for payment of duty
1: The chief executive may require and take securities of such kinds as may be prescribed for payment of duty.
2: The chief executive may, pending the giving of the required security, refuse to pass an entry or to do any other act in relation to any matter in respect of which the security is required.
3: A security may be required in relation to a particular transaction, or in relation to transactions generally or to a class of transactions, and for such period and amount, and on such conditions as to penalty or otherwise, as the chief executive may direct.
4: The security shall be in such form as the chief executive approves.
4A: If the chief executive is satisfied that the obligations for which any security given in accordance with this section have been fulfilled, the person who gave the security must be released from the conditions of the security as soon as possible.
4B: Subsection (4A) is subject to section 92 section 116
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. 1966 No 19 s 229(1)–(3), (5) 1986 No 44 s 23 Section 156(4A) inserted 27 September 2001 section 10 Customs and Excise Amendment Act 2001 Section 156(4B) inserted 27 September 2001 section 10 Customs and Excise Amendment Act 2001
157: New securities may be required
1: If at any time the chief executive is dissatisfied with the sufficiency of any security, he or she may require a new security in place of or in addition to the existing security.
2: If the new security is not 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. 1966 No 19 s 230 1986 No 44 s 24
158: Written authority of agents
A Customs officer may require a person acting or holding himself or herself out as the agent of another person in any matter relating to this Act to produce a written authority from his or her principal, and if such an authority is not produced the officer may refuse to recognise the agency. 1966 No 19 s 233
159: Audit or examination of records
1: A Customs officer may at all reasonable times enter any premises or place where records are kept pursuant to section 95
2: For the purposes of subsection (1), a Customs officer shall, subject to section 173
a: necessary or relevant for the purpose of collecting any duty under this Act or for the purpose of carrying out any other function lawfully conferred on the officer; or
b: likely to provide any information otherwise required for the purposes of this Act or any of those functions.
3: The Customs officer may, without fee or reward, make extracts from or copies of any such books or documents.
4: Notwithstanding subsection (2) and subsection (3), a Customs officer shall not enter any private dwelling except with the consent of an occupier or owner thereof or pursuant to a warrant issued under this Act. 1966 No 19 s 215B 1990 No 89 s 8
160: Requisition to produce documents
1: Where—
a: a Customs officer has reasonable cause to suspect that goods have been unlawfully imported, exported, manufactured, undervalued, entered, removed, or otherwise unlawfully dealt with by any person contrary to this Act or that any person intends to so import, export, manufacture, undervalue, enter, remove, or otherwise deal with any goods; or
b: goods have been seized under this Act,— the chief executive may, by notice in writing, require that person or any person whom the officer suspects to be or to have been the owner or importer or exporter or manufacturer of those goods, or agent thereof, as the case may be, as and when required, to produce and deliver to that officer or any other specified Customs officer all books of account, invoice-books, or other books, records, or documents in which any entry or memorandum appears or may be supposed to appear in respect of the purchase, importation, exportation, manufacture, cost, or value of, or payment for, the goods and any other goods so imported or exported or manufactured or otherwise dealt with within a period of 7 years preceding the date of the notice.
2: In addition to the requirements of subsection (1), the chief executive may require the owner or importer or exporter or manufacturer of those goods, or agent thereof, as the case may be, as and when required, to—
a: produce for the inspection of the officer or any specified Customs officer, and allow the officer to make copies of or extracts from, any of the documents, books, or records referred to in that subsection; and
b: answer any question concerning those documents, books, or records. 1966 No 19 s 218(1)
161: Further powers in relation to documents
1: The chief executive may, by notice in writing, require a person, as and when specified in the notice,—
a: to produce for inspection by a specified Customs officer documents or records that the chief executive considers necessary or relevant to—
i: an investigation under this Act; or
ii: an audit under this Act; or
iii: the recovery of a debt due and payable to the Crown under this Act:
b: to allow the specified Customs officer to take extracts from, or make copies of, documents or records of the kind referred to in paragraph (a):
c: to appear before a specified Customs officer and answer all questions put to the person concerning—
i: goods, or transactions relating to those goods, that are the subject of the investigation or audit, or that are relevant to the recovery of the debt, referred to in paragraph (a); or
ii: documents or records of the kind referred to in paragraph (a).
2: In this section, person , despite section 75 1966 No 19 s 218(2) Section 161 substituted 9 October 2002 section 13 Customs and Excise Amendment Act (No 2) 2002 Section 161(2) amended 1 August 2007 section 216 Evidence Act 2006
162: Privilege in respect of confidential communications between legal practitioners and between legal practitioners and their clients
1: Subject to subsection (2), any information or document is, for the purposes of sections 160 161
a: it is a confidential communication, whether oral or written, passing between—
i: a legal practitioner in his or her professional capacity and another legal practitioner in that capacity; or
ii: a legal practitioner in his or her professional capacity and his or her client,— whether made directly or indirectly through an agent of either; and
b: it is made or brought into existence for the purpose of obtaining or giving legal advice or assistance; and
c: it is not made or brought into existence for the purpose of committing or furthering the commission of an illegal or wrongful act.
2: Where the information or document consists wholly of payments, income, expenditure, or financial transactions of a specified person (whether a legal practitioner, his or her client, or any other person), it shall not be 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 legal practitioner in connection with a trust account of the legal practitioner within the meaning of section 6
3: Except as provided in subsection (1), no information or document shall, for the purposes of sections 160 161
4: Where a person refuses to disclose any information or document on the ground that it is privileged under this section, a Customs officer or that person may apply to a District Court Judge for an order determining whether or not the claim of privilege is valid; and, for the purposes of determining any such application, the District Court Judge may request the information or document to be produced to him or her.
5: For the purposes of this section, the term legal practitioner Lawyers and Conveyancers Act 2006 1966 No 19 s 218A 1985 No 145 s 15 Section 162(2) amended 1 August 2008 section 348 Lawyers and Conveyancers Act 2006 Section 162(5) substituted 1 August 2008 section 348 Lawyers and Conveyancers Act 2006
163: Documents in foreign language
Where a document in a foreign language is presented to a Customs officer in relation to the carrying out of any duty or the exercise of any power of the Customs under this Act or any other Act, the officer may require the person who presented the document to supply to the officer an English translation of the document prepared by such person as the officer may approve and at the expense of the person who presented it. 1966 No 19 s 219
164: Chief executive may take possession of and retain documents and records
1: The chief executive may take possession of and retain any document or record presented in connection with any entry or required to be produced under this Act.
2: Where the chief executive takes possession of a document or record under subsection (1), the chief executive shall, at the request of the person otherwise entitled to the document or record, provide that person with a copy of the document certified by or on behalf of the chief executive under the seal of the Customs as a true copy.
3: Every copy so certified is admissible as evidence in all courts as if it were the original. 1966 No 19 s 220(1)
165: Copying of documents obtained during
inspection
1: Where a Customs officer
2: Subject to section 166
3: A copy of any such document certified by or on behalf of the chief executive under the seal of the Customs is admissible in evidence in all courts as if it were the original. 1966 No 19 s 220(2) 1983 No 41 s 17 Section 165 heading amended 1 October 2012 section 225(1) Search and Surveillance Act 2012 Section 165(1) amended 1 October 2012 section 225(2) Search and Surveillance Act 2012 Section 165(1) amended 8 December 2009 section 5(2) Customs and Excise Amendment Act 2009
166: Retention of documents and goods obtained during
inspection
1: Where a Customs officer
2: Where a Customs officer
3: Every copy so certified is admissible in evidence in all courts as if it were the original.
4: Where a Customs officer
a: in any proceedings for an offence relating to the documents or goods, the court may order, either at the hearing or on a subsequent application, that the documents or goods be delivered to the person appearing to the court to be entitled to them, or that they be otherwise disposed of in such manner and under such conditions as the court thinks fit:
b: a Customs officer
c: if proceedings for an offence relating to the goods or documents are not brought within a period of 3 months after the date on which possession of the document or goods was taken, any person claiming to be entitled to the goods or documents may, after the expiration of that period, apply to a District Court Judge for an order that they be delivered to that person; and on any such application the District Court Judge may adjourn the application, on such terms as he or she thinks fit, for proceedings to be brought, or may make any order that a court may make under paragraph (a).
5: Where 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 this section, the operation of the order shall be suspended,—
a: in any case until the expiration of the time prescribed by Part 6
b: where notice of appeal is filed within the time so prescribed, until the determination of the appeal; and
c: where application for leave to appeal is filed within the time so prescribed, until the application is determined and, where leave to appeal is granted, until the determination of the appeal.
6: Where the operation of any such order is suspended until the determination of the appeal, the court determining the appeal may by order annul or vary the order made under this section; and that order, if annulled shall not take effect, and, if varied, shall take effect as so varied.
7: In this section the term court 1966 No 19 s 220 1983 No 41 s 17 Section 166 heading amended 1 October 2012 section 225(3) Search and Surveillance Act 2012 Section 166(1) amended 1 October 2012 section 225(4) Search and Surveillance Act 2012 Section 166(1) amended 8 December 2009 section 5(2) Customs and Excise Amendment Act 2009 Section 166(2) amended 8 December 2009 section 5(2) Customs and Excise Amendment Act 2009 Section 166(4) amended 8 December 2009 section 5(2) Customs and Excise Amendment Act 2009 Section 166(4)﻿(b) amended 8 December 2009 section 5(2) Customs and Excise Amendment Act 2009 Section 166(5)﻿(a) amended 1 July 2013 section 413 Criminal Procedure Act 2011
166A: Detention of goods suspected to be instrument of crime or tainted property
A Customs officer
a: the goods are in New Zealand and he or she is satisfied that they either—
i: are being, or are intended to be, exported from New Zealand; or
ii: are being, or have been, imported into New Zealand; and
b: the goods came to his or her 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: he or she has good cause to suspect that the goods are an instrument of crime or tainted property (as those terms are defined in section 5(1) Section 166A inserted 2 July 2004 section 35 Customs and Excise Amendment Act 2004 Section 166A heading substituted 1 December 2009 section 180(1) Criminal Proceeds (Recovery) Act 2009 Section 166A amended 8 December 2009 section 5(2) Customs and Excise Amendment Act 2009 Section 166A(b)﻿(ii) substituted 17 October 2009 section 161(2) Anti-Money Laundering and Countering Financing of Terrorism Act 2009 Section 166A(c) substituted 1 December 2009 section 180(2) Criminal Proceeds (Recovery) Act 2009
166B: Return of cash necessary to satisfy essential human needs
1: The power to detain goods under section 166A
a: of (or of a dependant of) an individual from whom the cash has been seized; and
b: arising on, or within 7 days after, the date on which detention would otherwise be effected.
2: Nothing in subsection (1) requires the Customs to return any cash that the Customs is satisfied is not necessary for the purpose specified in that subsection.
3: If the 7-day period referred to in section 166D(1)﻿(a) section 166E Section 166B inserted 2 July 2004 section 35 Customs and Excise Amendment Act 2004
166C: Further provisions about detention under section 166A
1: Reasonable force may be used if it is necessary for any of the following purposes:
a: to seize goods under section 166A
b: to detain goods under section 166A
2: If the person from whom goods have been seized and detained under section 166A
3: Goods detained under section 166A section 166F
4: Nothing in section 166A
a: the rest of this Act (for example, Part 14
b: Financial Transactions Reporting Act 1996
ba: Anti-Money Laundering and Countering Financing of Terrorism Act 2009
c: Mutual Assistance in Criminal Matters Act 1992
d: Criminal Proceeds (Recovery) Act 2009
e: Terrorism Suppression Act 2002 Section 166C inserted 2 July 2004 section 35 Customs and Excise Amendment Act 2004 Section 166C(3) amended 8 December 2009 section 5(2) Customs and Excise Amendment Act 2009 Section 166C(4)﻿(ba) inserted 17 October 2009 section 161(2) Anti-Money Laundering and Countering Financing of Terrorism Act 2009 Section 166C(4)﻿(d) substituted 1 December 2009 section 181 Criminal Proceeds (Recovery) Act 2009
166D: Return of goods detained under section 166A
1: In this section, investigation period section 166A
a: means the period of 7 days after the date on which the goods were seized and detained; and
b: includes any extension of that period granted by the High Court under section 166E
2: Goods seized and detained under section 166A
a: the completion of all relevant investigations, if they show that the goods are not tainted property:
b: the expiry of the investigation period.
3: However, the Customs need not return the goods as provided in subsection (2), and may continue to detain them until the relevant proceedings or requests (including any resulting applications) are determined if, on or before the expiry of the investigation period,—
a: a charging document is filed section 5(1)
b: a foreign country makes a request to the Attorney-General under any of the following sections of the Mutual Assistance in Criminal Matters Act 1992
i: section 54
ii: section 60 Section 166D inserted 2 July 2004 section 35 Customs and Excise Amendment Act 2004 Section 166D(3)﻿(a) substituted 1 December 2009 section 182 Criminal Proceeds (Recovery) Act 2009 Section 166D(3)﻿(a) amended 1 July 2013 section 413 Criminal Procedure Act 2011 Section 166D(3)﻿(b) substituted 1 December 2009 section 14 Mutual Assistance in Criminal Matters Amendment Act 2009
166E: Extension of 7-day period in section 166D(1)﻿(a)
1: The 7-day period in section 166D(1)﻿(a)
a: that the good cause to suspect required by section 166A(c)
b: that the extension to be granted is necessary to enable investigations in or outside New Zealand in relation to the goods to be completed.
2: The application must be made in writing and served on the person from whom the goods were seized (if that person can be identified and located), and must include the following particulars:
a: a description of the goods detained:
b: the date on which the detention commenced:
c: a statement of the facts supporting the good cause to suspect required by section 166A(c)
d: 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: The person from whom the goods were seized is entitled to appear and be heard on the application.
4: The Customs must make all reasonable efforts to notify the person from whom the goods were seized, at least 24 hours before the hearing of the application, of the time and place of that hearing. Section 166E inserted 2 July 2004 section 35 Customs and Excise Amendment Act 2004
166F: Custody of certain goods detained under section 166A
1: If goods detained under section 166A
a: the person from whom the goods have been seized; or
b: any other person authorised by the Customs officer and who consents to having such custody.
2: Every person who has the custody of goods under subsection (1) must, until a final decision is made under section 166D
3: A person to whom subsection (2) applies must also—
a: make the goods available to a Customs officer on request; and
b: not alter, or dispose of, the goods, or remove them from New Zealand, unless he or she is authorised to do so by a Customs officer; and
c: return the goods on demand to the custody of the Customs. Section 166F inserted 2 July 2004 section 35 Customs and Excise Amendment Act 2004
167: Search warrants
1: An issuing officer (within the meaning of section 3 subpart 3
a: any thing that there are reasonable grounds to believe may be evidence of—
i: the commission of an offence against this Act or regulations made under this Act; or
ii: the unlawful exportation or importation of goods; or
b: any thing that there are reasonable grounds to believe is intended to be used for the purpose of—
i: committing an offence against this Act or regulations made under this Act; or
ii: unlawfully exporting or importing goods; or
c: any thing that is liable to seizure under this Act.
2: The provisions of Part 4
3: Despite subsection (2), sections 125(4) 131(5)﻿(f) 133 subparts 6 8 section 225
4: Section 167(1) substituted 8 January 2003 section 14 Customs and Excise Amendment Act (No 2) 2002 Section 167(1) amended 1 October 2012 section 225(5) Search and Surveillance Act 2012 Section 167(2) replaced 1 October 2012 section 225(6) Search and Surveillance Act 2012 Section 167(3) replaced 1 October 2012 section 225(6) Search and Surveillance Act 2012 Section 167(4) repealed 1 October 2012 section 225(6) Search and Surveillance Act 2012
168: Entry and search under warrant
Section 168 repealed 1 October 2012 section 226(1) Search and Surveillance Act 2012
168A: Searching of persons for dangerous items when executing search warrant
Section 168A repealed 1 October 2012 section 226(1) Search and Surveillance Act 2012
168B: Detention of dangerous items
Section 168B repealed 1 October 2012 section 226(1) Search and Surveillance Act 2012
169: Search warrant to be produced
Section 169 repealed 1 October 2012 section 226(1) Search and Surveillance Act 2012
170: Duty to inform owner where thing seized
Section 170 repealed 1 October 2012 section 226(1) Search and Surveillance Act 2012
171: Emergency warrants
Section 171 repealed 1 October 2012 section 226(1) Search and Surveillance Act 2012
172: Use of aids by Customs officer
1: In exercising any power of boarding, entry, or search conferred by this Act (other than a power of search to which Part 4 constable Customs dog x-ray or imaging equipment, or some other
2: Nothing in this section applies to a search carried out on residential premises except pursuant to a warrant issued under section 167 1966 No 19 s 217A 1974 No 142 s 4 Section 172(1) amended 1 October 2012 section 226(2) Search and Surveillance Act 2012 Section 172(1) amended 6 April 2012 section 21 Customs and Excise Amendment Act 2012 Section 172(1) amended 8 December 2009 section 24 Customs and Excise Amendment Act 2009 Section 172(1) amended 2 July 2004 section 34(3) Customs and Excise Amendment Act 2004 Section 172(2) amended 1 October 2012 section 226(3) Search and Surveillance Act 2012
173: Conditions applying to entry of buildings
Section 173 repealed 1 October 2012 section 226(1) Search and Surveillance Act 2012
174: Arrest of
suspected
1: A Customs officer who has reasonable cause to suspect that a person has committed, is committing, or is attempting to commit, or is otherwise concerned in the commission of, an offence against this Act punishable by imprisonment, or an offence against section 209
1A: A Customs officer who has reasonable cause to suspect that a person has carried some other person into New Zealand on a craft, and that the carriage of the other person into New Zealand on the craft constituted an offence against section 98C(1)
2: A constable who has reasonable cause to suspect that a person has committed, is committing, or is attempting to commit, or is otherwise concerned in the commission of, an offence against section 176 188A 209 211
3: Where a Customs officer arrests a person under a power conferred by this section, the officer shall, unless the person is sooner released, as soon as practicable call a constable constable
4: If the person so delivered into custody is issued with a summons pursuant to sections 28 30 section 31 1966 No 19 s 267 Section 174 heading amended 8 December 2009 section 19(1) Customs and Excise Amendment Act 2009 Section 174(1) substituted 8 December 2009 section 19(2) Customs and Excise Amendment Act 2009 Section 174(1A) inserted 8 December 2009 section 19(2) Customs and Excise Amendment Act 2009 Section 174(2) substituted 8 December 2009 section 19(2) Customs and Excise Amendment Act 2009 Section 174(3) amended 8 December 2009 section 24 Customs and Excise Amendment Act 2009 Section 174(4) replaced 1 July 2013 section 413 Criminal Procedure Act 2011
175: Protection of persons acting under authority of Act
Neither the Crown nor a Customs officer, constable constable 1966 No 19 s 228A 1971 No 42 s 10 Section 175 amended 8 December 2009 section 24 Customs and Excise Amendment Act 2009
175A: Seizure and detention of dangerous civil aviation goods
1: A Customs officer may seize and detain goods that are presented or located in the course of exercising any power of inspection, search, or examination under this Act, if he or she has cause to suspect on reasonable grounds that the goods—
a: are dangerous civil aviation goods that may not be lawfully carried on an aircraft; and
b: are proposed to be carried by an operator.
2: If a Customs officer detains goods under subsection (1), he or she must, as soon as practicable, deliver those goods into the custody of the Aviation Security Service or the operator.
3: Once goods have been delivered under subsection (2), responsibility for them passes from the Customs to the Aviation Security Service or to the operator.
4: In this section,— Aviation Security Service section 2 dangerous civil aviation goods section 2 operator section 2 Section 175A substituted 6 March 2007 section 16 Customs and Excise Amendment Act 2007
175B: Unlawful travel document
1: In this section— false
a: is false; or
b: relates in fact to some other person forged
a: has not been issued by the government by which it purports to have been issued; or
b: has been altered without authority misused travel document
a: a New Zealand travel document within the meaning of the Passports Act 1992
b: a passport (within the meaning of that Act) that has been issued by the government of a country other than New Zealand; or
c: a certificate of identity (within the meaning of that Act) that has been issued by the government of a country other than New Zealand; or
d: a refugee travel document that has been issued by the government of a country other than New Zealand unlawful travel document
a: a travel document that is false, forged, or misused; and
b: includes any item involved in the production of a document referred to in paragraph (a) or in the unauthorised alteration of a travel document.
2: A Customs officer may retain or seize any document presented for inspection if the Customs officer has reasonable cause to suspect that the document is an unlawful travel document.
3: A Customs officer may seize any goods found in the course of a search or examination under this Act if the Customs officer has reasonable cause to suspect that the goods are unlawful travel documents.
4: Sections 22 139 140 144 145 148 149B
5: Any documents or goods retained or seized under this section must be dealt with in accordance with section 175C
6: Section 175C(2) to (5) Section 175B inserted 6 March 2007 section 16 Customs and Excise Amendment Act 2007
175C: Seizure and detention of goods
or documents
1: A Customs officer may seize and detain goods or documents that are presented or located in the course of exercising any power of inspection, search, or examination under this Act, if he or she has cause to suspect on reasonable grounds that the goods or documents
a: are risk goods (within the meaning of the Biosecurity Act 1993
b: are evidence of the commission of 1 or more offences under 1 or more of the following enactments:
i: section 130
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 or documents
3: Once goods or documents or documents
4: The appropriate person referred to in subsection (2) is—
a: if the Customs officer believes that subsection (1)﻿(b)﻿(ii), (iv), or (vi) applies to the goods or documents constable
b: if the Customs officer believes that another provision of subsection (1) applies to the goods or documents
5: Part 4 subparts 2 3 Section 175C inserted 6 March 2007 section 16 Customs and Excise Amendment Act 2007 Section 175C heading amended 1 October 2012 section 227(1) Search and Surveillance Act 2012 Section 175C(1) amended 1 October 2012 section 227(2) Search and Surveillance Act 2012 Section 175C(1)﻿(b)﻿(iv) substituted 29 November 2010 section 406(1) Immigration Act 2009 Section 175C(2) amended 1 October 2012 section 227(3) Search and Surveillance Act 2012 Section 175C(3) amended 1 October 2012 section 227(3) Search and Surveillance Act 2012 Section 175C(4)﻿(a) amended 1 October 2012 section 227(3) Search and Surveillance Act 2012 Section 175C(4)﻿(a) amended 8 December 2009 section 24 Customs and Excise Amendment Act 2009 Section 175C(4)﻿(b) amended 1 October 2012 section 227(3) Search and Surveillance Act 2012 Section 175C(5) replaced 1 October 2012 section 227(4) Search and Surveillance Act 2012
175D: Seizure and detention of certain drugs and objectionable publications
1: A Customs officer may seize and detain goods or documents that are presented or located in the course of exercising any power of inspection, search, or examination under this Act, if he or she has cause to suspect on reasonable grounds that the goods or documents are evidence of the commission of 1 or more offences under 1 or more of the following enactments:
a: section 6 7 12A 13 22
b: section 123 124 131 131A
2: A Customs officer who detains goods or documents under subsection (1) may, if the appropriate person specified in subsection (3) agrees, do any of the following:
a: deliver the goods or documents into the custody of that person:
b: retain the goods or documents pending further investigation:
c: treat the goods or documents as forfeited within the meaning of this Act.
3: The appropriate person referred to in subsection (2) is,—
a: if the Customs officer believes that subsection (1)﻿(a) applies, a constable; or
b: if the Customs officer believes that subsection (1)﻿(b) applies, an Inspector of Publications within the meaning of the Films, Videos, and Publications Classification Act 1993
4: Once goods or documents have been delivered to a person under subsection (2)﻿(a), responsibility for those goods or documents passes to that person.
5: The provisions of subparts 1 5 6 7 9 10
6: Despite subsection (5), sections 125(4) 131(5)﻿(f) 133 subpart 6 Part 4 Section 175D inserted 1 October 2012 section 228 Search and Surveillance Act 2012
13: Offences and penalties
Offences in relation to Customs
176: Threatening or resisting Customs officer
1: Every person commits an offence who—
a: threatens or assaults; or
b: by force resists or intentionally obstructs or intimidates,— any Customs officer in the execution of his or her duties or a person acting in the officer's aid.
2: Every person who commits an offence against this section is liable on conviction to imprisonment for a term not exceeding 12 months or to a fine not exceeding $15,000. 1966 No 19 s 238
177: Obstructing Customs officer or interfering with Customs property
1: Every person commits an offence who,—
a: otherwise than by force, intentionally obstructs any Customs officer
b: intentionally interferes with a Customs dog, or any equipment, vehicle, craft, communications system, or other aid used, or intended for use, by the Customs; or
c: does any act with the intention of impairing the effectiveness of a Customs dog, or any equipment, vehicle, craft, communications system, or other aid used, or intended for use, by the Customs.
2: Every person who commits an offence against this section is liable on conviction to imprisonment for a term not exceeding 3 months or to a fine not exceeding $1,000. 1966 No 19 s 239 1982 No 112 s 17 Section 177(1)﻿(a) amended 8 December 2009 section 5(2) Customs and Excise Amendment Act 2009 Section 177(1)﻿(b) replaced 6 April 2012 section 22 Customs and Excise Amendment Act 2012 Section 177(1)﻿(c) replaced 6 April 2012 section 22 Customs and Excise Amendment Act 2012
177AA: Killing or injuring Customs dog
1: Every person who intentionally kills, maims, wounds, or otherwise injures a Customs dog without lawful authority or reasonable excuse commits an offence.
2: Every person who commits an offence against this section is liable on conviction to imprisonment for a term not exceeding 24 months, to a fine not exceeding $15,000, or to both. Section 177AA inserted 6 April 2012 section 23 Customs and Excise Amendment Act 2012
177A: False allegation or report to Customs officer
1: Every person commits an offence who,—
a: contrary to the fact and without a belief in the truth of the statement, makes or causes to be made to a Customs officer a written or verbal statement alleging that an offence has been committed; or
b: with the intention of causing wasteful deployment, or of diverting deployment, of the Customs personnel or resources, or being reckless as to that result,—
i: makes a statement to any person that gives rise to serious apprehension for the person's own safety or the safety of any person or property, knowing that the statement is false; or
ii: behaves in a manner that is likely to give rise to such apprehension, knowing that such apprehension would be groundless.
2: Every person who commits an offence against this section is liable on conviction to imprisonment for a term not exceeding 3 months or to a fine not exceeding $2,000. 1981 No 113 s 24 Section 177A inserted 8 December 2009 section 20 Customs and Excise Amendment Act 2009
178: Personation of Customs officer
1: Every person commits an offence, who,—
a: not being a Customs officer
b: without authority represents any craft, vehicle, or other conveyance as being in the service of the Customs.
2: Every person who commits an offence against this section is liable on conviction to imprisonment for a term not exceeding 12 months or to a fine not exceeding $15,000. 1966 No 19 s 241 1982 No 112 s 17 Section 178(1)﻿(a) amended 8 December 2009 section 5(2) Customs and Excise Amendment Act 2009
179: Counterfeit
seals, stamps, markings, substances, or devices
1: Every person commits an offence who, without lawful authority or excuse, has in his or her possession, or makes, or uses any counterfeit seal, stamp, marking, substance, or device stamp, marking, substance, or device
2: Every person who commits an offence against this section is liable on conviction,—
a: in the case of an individual, to a fine not exceeding $2,000:
b: in the case of a body corporate, to a fine not exceeding $12,000. 1966 No 19 s 251 1982 No 112 s 17 Section 179 heading amended 8 December 2009 section 4(3) Customs and Excise Amendment Act 2009 Section 179(1) amended 8 December 2009 section 4(3) Customs and Excise Amendment Act 2009
180: Obligations of persons arriving in or departing from New Zealand
1: Every person commits an offence who wilfully fails to comply with any requirement imposed on that person by or under any of sections 27 to 32C section 32A
2: Every person who commits an offence against this section is liable on conviction to a fine not exceeding $1,000. 1966 No 19 s 212(2) 1982 No 112 s 17 Section 180(1) amended 6 March 2007 section 31 Customs and Excise Amendment Act 2007
181: Unauthorised presence in certain Customs controlled areas
1: Every person commits an offence who, without the permission of a Customs officer, enters into, or remains in when directed by a Customs officer to leave, a Customs controlled area licensed for—
a: the temporary holding of imported goods for the purposes of the examination of those goods under section 151
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 the loading or unloading of goods onto or from such craft,— when that area is being, or is about to be, used for any of the purposes for which it is licensed.
2: Every person who commits an offence against this section is liable on conviction to a fine not exceeding $1,000. 1966 No 19 s 248A 1973 No 110 s 7
182: Unauthorised access to or improper use of
JBMS
1: Every person commits an offence who,—
a: knowingly and without lawful authority by any means gains access to or attempts to gain access to the JBMS
b: having lawful access to the JBMS the JBMS
c: knowing that he or she is not authorised to do so, receives information obtained from the JBMS
2: Every person who commits an offence against this section is liable on conviction
a: in the case of an individual, to imprisonment for a term not exceeding 2 years or to a fine not exceeding $15,000:
b: in the case of a body corporate, to a fine not exceeding $50,000. Section 182 heading amended 24 June 2014 section 17(1) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 182(1)﻿(a) amended 24 June 2014 section 17(2) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 182(1)﻿(b) amended 24 June 2014 section 17(2) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 182(1)﻿(b) amended 24 June 2014 section 17(3) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 182(1)﻿(c) amended 24 June 2014 section 17(2) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 182(2) amended 1 July 2013 section 413 Criminal Procedure Act 2011
183: Interference with JBMS
1: Every person commits an offence who—
a: by any means knowingly falsifies any record or information stored in the JBMS
b: knowingly damages or impairs the JBMS
c: knowingly damages or impairs any computer system the JBMS
2: Every person who commits an offence against this section is liable on conviction Section 183 heading amended 24 June 2014 section 18(1) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 183(1)﻿(a) amended 24 June 2014 section 18(2) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 183(1)﻿(b) amended 24 June 2014 section 18(2) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 183(1)﻿(c) amended 24 June 2014 section 18(3)﻿(a) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 183(1)﻿(c) amended 24 June 2014 section 18(3)﻿(b) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 183(2) amended 1 July 2013 section 413 Criminal Procedure Act 2011
184: Offences in relation to security of, or unauthorised use of, unique user identifiers
1: A registered user of the JBMS
2: A person who,—
a: not being a registered user, uses a unique user identifier; or
b: being a registered user, uses the unique user identifier of any other registered user,— to authenticate a transmission of information to the JBMS
3: Every person who commits an offence against this section is liable on conviction to a fine not exceeding $5,000. Section 184(1) amended 24 June 2014 section 19(1) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 184(2) amended 24 June 2014 section 19(2) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Offences in relation to Customs officers' powers
185: Failure to answer questions
1: Every person commits an offence who, when required under this Act to answer any question put to that person,—
a: without reasonable excuse, fails or refuses to answer it; or
b: gives an incorrect answer.
2: It is a defence to a prosecution for an offence against this section if the person proves that he or she did not, when required to answer the question, have the information required to answer the question in his or her knowledge, possession, or control, or honestly and reasonably believed that the answer he or she gave was, in all the circumstances, correct at that time.
3: It is not a reasonable excuse for the purposes of subsection (1)﻿(a) if a person fails or refuses to answer a question on the ground that to answer the question would or might incriminate or tend to incriminate that person.
4: Every person who commits an offence against this section is liable on conviction,—
a: in the case of an individual, to a fine not exceeding $1,000; and
b: in the case of a body corporate, to a fine not exceeding $5,000. 1966 No 19 ss 19, 212(2), 212A(2), 218(4), 255 1985 No 145 s 14(2) 1990 No 89 s 4 1994 No 100 ss 7 8
186: Failure to produce evidence of identity
, entitlement to travel, or other matters
1: Every person commits an offence who fails without reasonable excuse to comply with a demand made under section 147 or section 147A
2: Every person who commits an offence against this section is liable on conviction to a fine not exceeding $1,000. 1966 No 19 s 218B 1994 No 100 s 9 Section 186 heading amended 2 July 2004 section 36(1) Customs and Excise Amendment Act 2004 Section 186(1) amended 2 July 2004 section 36(2) Customs and Excise Amendment Act 2004
187: Failure to produce or account for goods
1: Every person commits an offence who fails or refuses to produce or account for any goods when required to do so under section 152(2) section 153 section 154
2: It is a defence to a prosecution for an offence against this section if the person proves that he or she did not have possession or control of the goods or was otherwise unable, for good reason, to comply with the chief executive's requirements.
3: Every person who commits an offence against this section is liable on conviction to a fine not exceeding $5,000. 1966 No 19 s 204(3) 1982 No 112 s 17 Section 187(1) amended 9 October 2002 section 18(a) Customs and Excise Amendment Act (No 2) 2002 Section 187(1) amended 9 October 2002 section 18(b) Customs and Excise Amendment Act (No 2) 2002
188: Failure to comply with requisition
1: Every person commits an offence who fails or refuses to comply with a requirement of the chief executive under section 160 section 161
2: It is a defence to a prosecution for an offence against this section if the defendant proves that he or she did not have possession or control of the documents or information or did not have knowledge of the relevant documents, books, or records.
3: Every person who commits an offence against 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. 1966 No 19 s 218(4) 1985 No 145 s 14
188A: Failure or refusal to remain at place
1: A person commits an offence who—
a: fails or refuses to remain at the place that is being searched under section 168(1)﻿(a)
b: fails or refuses to remain at the place where that person is being searched under section 168(3)﻿(b)
2: Every person who commits an offence against this section is liable on conviction to a term of imprisonment not exceeding 3 months, or to a fine not exceeding $1,000, or both. 1998 No 110 s 59(1)﻿(a) Section 188A inserted 8 January 2003 section 19 Customs and Excise Amendment Act (No 2) 2002 Offences in relation to Customs controlled areas
189: Use of area without licence
1: Every person who contravenes section 10
2: Every person who commits an offence against 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 $10,000.
190: Failure to comply with conditions of licence
1: Every person commits an offence who fails to comply with, or acts in contravention of, any term, condition, or restriction subject to which a licence has been granted under section 12
2: Every person who commits an offence against 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. Offences in relation to arrival and departure of craft and persons Heading: amended 6 March 2007 section 32 Customs and Excise Amendment Act 2007
191: Offences in relation to arrival of craft
1: Every person commits an offence who,—
a: being the person in charge of any craft, fails to comply with any of the following requirements in section 21
i: to give advance notice of any or all of the matters prescribed; or
ii: to give advance notice in the form and manner approved in writing by the chief executive; or
iii: to give advance notice within the time prescribed; or
iiia: to ensure that information referred to in section 21(1)﻿(a) section 21(2)﻿(b)
iiib: to ensure that each supporting document that, as required under section 21(2)﻿(b)
iv: to proceed to a Customs place; or
v: to proceed as directed by a Customs officer:
b: being the person in charge of, or the owner of, or a member of the crew of, or a passenger on, any craft,—
i: refuses to answer any question put to that person by a Customs officer under subsection (2)﻿(a) of section 22
ii: fails to comply with any request made under subsection (2)﻿(b) of that section:
c: being the master of a ship, fails to comply with any direction of a Customs officer under subsection (1) or subsection (4) of section 23
d: being the person in charge of any craft, fails to comply with section 24(1)
e: being a member of the crew of, or a passenger on, any craft, or being any other person (other than a Customs officer section 24(2)
f: being a person in charge of any craft, fails to comply with, or acts in contravention of, section 25(2)
g: being a member of the crew of, or a passenger on, any craft, acts in contravention of section 25(3) or (4)
h: being the person in charge of or the owner of any craft,—
i: fails to comply with subsection (2)﻿(a) of section 26
ii: fails to obey a Customs direction given under subsection (2)﻿(b) of that section.
2: Every person who commits an offence against paragraph (a), (c), or (d) of subsection (1) is liable on conviction,—
a: in the case of an individual, to imprisonment for a term not exceeding 12 months or to a fine not exceeding $15,000:
b: in the case of a body corporate, to a fine not exceeding $75,000.
3: Every person who commits an offence against subsection (1)﻿(b) 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 $15,000.
4: Every person who commits an offence against paragraph (e), (f), (g), or (h) of subsection (1) is liable on conviction to a fine not exceeding $5,000. Section 191(1)﻿(a) substituted 6 March 2007 section 17 Customs and Excise Amendment Act 2007 Section 191(1)﻿(a) amended 24 June 2014 section 20(1) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 191(1)﻿(a)﻿(iiia) inserted 24 June 2014 section 20(2) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 191(1)﻿(a)﻿(iiib) inserted 24 June 2014 section 20(2) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 191(1)﻿(e) amended 8 December 2009 section 5(2) Customs and Excise Amendment Act 2009 Section 191(1)﻿(e) amended 2 July 2004 section 37 Customs and Excise Amendment Act 2004
192: Offences in relation to inward report
1: If—
a: an inward report delivered pursuant to section 26
b: a document delivered in support of the report is not genuine or is erroneous or misleading,— the person in charge of the craft and the owner of the craft each commits an offence.
2: Every person who commits an offence against 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 $15,000. 1966 No 19 s 45(4) 1982 No 112 s 17
192A: Offences in relation to inward cargo report
1: A person commits an offence if the person fails to comply with any 1 or more or all of the following requirements in section 21A
a: to give to the Customs before the prescribed deadline a report on the cargo:
b: to give to the Customs a report containing such information relating to the cargo (being information that is genuine, not erroneous in a material particular, and not misleading) as may be prescribed:
c: to give a report to the Customs in the prescribed form and manner:
d: to ensure that information referred to in section 21A(4) section 21A(5)
e: to ensure that each supporting document that, as required under section 21A(5) section 21A(4)
2: Every person who commits an offence against 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 $15,000. Section 192A inserted 24 June 2014 section 21 Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014
193: Offences in relation to departure of craft
1: Every person commits an offence who,—
a: being the person in charge of any craft, contravenes section 33
b: being the person in charge of any craft,—
i: fails to comply with section 34(a) advance notices of departure
ii: refuses to answer any question put to that person by a Customs officer under section 34(b)
iii: fails to produce any documents required by a Customs officer under section 34(c)
c: being a person in charge of or a member of the crew, of any craft, fails to comply with section 35
d: being a person in charge of any craft, fails to comply with a demand made by a Customs officer under section 36
e: being a person in charge of any craft, acts in contravention of section 37
2: Every person who commits an offence against paragraph (a), (c), or (e) of subsection (1) is liable on conviction to imprisonment for a term not exceeding 12 months or to a fine not exceeding $15,000.
3: Every person who commits an offence against paragraphs (b) or (d) of subsection (1) is liable on conviction to a fine not exceeding $5,000. Section 193(1)﻿(b) substituted 6 March 2007 section 18 Customs and Excise Amendment Act 2007 Section 193(1)﻿(b)﻿(i) amended 24 June 2014 section 22 Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014
194: Offences in relation to
advance notice of departure
1: If—
a: an advance notice of departure section 34
b: any document delivered in support of the advance notice the person in charge of the craft and the owner of the craft each commits an offence.
2: Every person who commits an offence against this section is liable on conviction,—
a: in the case of an individual, to a fine not exceeding $5,000; and
b: in the case of a body corporate, to a fine not exceeding $15,000. 1966 No 19 s 73 Section 194 heading amended 24 June 2014 section 23(1) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 194(1)﻿(a) amended 24 June 2014 section 23(2) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 194(1)﻿(b) amended 24 June 2014 section 23(3) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014
194A: Failure to comply with requirement to cease using electronic communication device
1: Every person commits an offence who fails to comply with any requirement imposed on that person by or under section 32A(3)
2: Every person who commits an offence against this section is liable on conviction to a fine not exceeding $1,000. Section 194A inserted 6 March 2007 section 19 Customs and Excise Amendment Act 2007
194B: Offences in relation to outward cargo report
1: A person commits an offence if the person fails to comply with any 1 or more or all of the following requirements in section 37A
a: to give to the Customs before the prescribed deadline a report on the cargo:
b: to give to the Customs a report containing such information relating to the cargo (being information that is genuine, not erroneous in a material particular, and not misleading) as may be prescribed:
c: to give a report to the Customs in the prescribed form and manner:
d: to ensure that information referred to in section 37A(4) section 37A(5)
e: to ensure that each supporting document that, as required under section 37A(5) section 37A(4)
2: Every person who commits an offence against 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 $15,000. Section 194B inserted 24 June 2014 section 24 Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014
194C: Offences in relation to transhipment requests
1: A person who makes, or purports to make, a transhipment request, commits an offence if the person fails to comply with any 1 or more or all of the following requirements in section 48A
a: to make the request to the chief executive before the prescribed deadline:
b: to ensure that the request contains such information relating to the cargo (being information that is genuine, not erroneous in a material particular, and not misleading) as may be prescribed:
c: to ensure that each supporting document that, as required under section 48A(3)﻿(c)
2: Every person who commits an offence against 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 $15,000. Section 194C inserted 24 June 2014 section 24 Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014
195: Defences
It is a defence to any prosecution for an offence against sections 191 to 194C
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. Section 195 amended 24 June 2014 section 25 Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 195 amended 6 March 2007 section 33 Customs and Excise Amendment Act 2007 Other offences
196: Adapting craft for smuggling
1: If any craft comes to or is found within New Zealand having—
a: any part or place adapted for the purpose of concealing goods or persons; or
b: any hole, pipe, or device adapted for the purpose of concealing goods or persons,— the person in charge and the owner of the craft each commits an offence.
2: Every person who commits an offence against this section is liable on conviction to a fine not exceeding $10,000. 1966 No 19 s 250
197: Interference with seals
, etc
1: Where any fastening, lock, mark, seal, marking, substance, or device that has been used by a Customs officer in relation to any goods
2: Every person who commits an offence against this section is liable on conviction to a fine not exceeding $5,000. 1966 No 19 s 209(2) Section 197 heading amended 8 December 2009 section 4(3) Customs and Excise Amendment Act 2009 Section 197(1) amended 8 December 2009 section 4(3) Customs and Excise Amendment Act 2009
198: Interference with cargo
1: If at any time after any craft carrying goods from a point outside New Zealand arrives within New Zealand, and before a report is made in accordance with section 26
a: any cargo is interfered with; or
b: any alteration is made in the storage of goods carried, so as to facilitate the unloading of any of the goods before the report has been made; or
c: any of the goods are staved, removed, destroyed, or thrown overboard, or any package is opened,— the person so acting and the person in charge of the craft each commits an offence.
2: Subsection (1) does not apply if the 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: was compelled by accident, stress of weather, or other necessity.
3: Every person who commits an offence against this section is liable on conviction to a fine not exceeding $5,000. 1966 No 19 s 40
199: Unloading goods without authorisation
1: Every person who acts in contravention of section 43
2: Every person who commits an offence against this section is liable on conviction to a fine not exceeding $5,000. 1966 No 19 s 50(4)
200: Offences in relation to manufacture, movement, and storage of goods
1: Every person commits an offence who—
a: fails to comply with subsection (1) or subsection (4) of section 18
ab: fails to comply with subsection (1) or subsection (3) of section 19H
b: acts in contravention of section 46
c: acts in contravention of section 47
d: takes goods out of a Customs controlled area or does any act in relation to goods taken out of a Customs controlled area that constitutes a contravention of the permission granted by the chief executive under section 48
e: manufactures any excisable goods in contravention of section 68
2: Every person who commits an offence against paragraphs (a) to (d) of subsection (1) (other than an offence under paragraphs (b) to (d) involving goods that are tobacco)
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.
2A: Every person who commits an offence against subsection (1)﻿(b), (c), or (d) involving goods that are tobacco is liable on conviction,—
a: in the case of an individual, to imprisonment for a term not exceeding 6 months or to a fine not exceeding $20,000, or to both; or
b: in the case of a body corporate, to a fine not exceeding $100,000.
3: Every person who commits an offence against paragraph (e) of subsection (1) (other than an offence relating to goods that are tobacco)
a: in the case of an individual, to a fine not exceeding $5,000; or
b: in the case of a body corporate, to a fine not exceeding $25,000; or
c: in either case, to a fine of an amount not exceeding 3 times the value of the goods to which the offence relates.
4: Every person who commits an offence against subsection (1)﻿(e) involving goods that are tobacco is liable on conviction,—
a: in the case of an individual, to a term of imprisonment not exceeding 6 months or to a fine not exceeding $20,000, or to both; or
b: in the case of a body corporate, to a fine not exceeding $100,000.
5: To avoid doubt, in this section, tobacco section 2(1) Section 200(1)﻿(a) substituted 2 July 2004 section 38 Customs and Excise Amendment Act 2004 Section 200(1)﻿(ab) inserted 2 July 2004 section 38 Customs and Excise Amendment Act 2004 Section 200(2) amended 24 September 2009 section 11(1) Customs and Excise Amendment Act (No 3) 2008 Section 200(2A) inserted 24 September 2009 section 11(2) Customs and Excise Amendment Act (No 3) 2008 Section 200(3) amended 24 September 2009 section 11(3) Customs and Excise Amendment Act (No 3) 2008 Section 200(4) added 24 September 2009 section 11(4) Customs and Excise Amendment Act (No 3) 2008 Section 200(5) added 24 September 2009 section 11(4) Customs and Excise Amendment Act (No 3) 2008
201: Interference with goods
1: Every person commits an offence who, except with the permission of a Customs officer,—
a: makes any alteration in the condition of goods subject to the control of Customs; or
b: interferes with, including by way of addition to or taking away from, such goods; or
c: unpacks or repacks such goods; or
d: removes such goods from any place in which a Customs officer has directed that the goods are to be stored.
2: Every person who commits an offence against this section is liable on conviction to a fine not exceeding,—
a: in the case of an individual, $5,000:
b: in the case of a body corporate, $25,000. 1966 No 19 s 248 1983 No 41 s 8
202: Contravention of direction of chief executive under section 97
1: Any purchaser who, except with the consent of the chief executive, takes any action in contravention of a direction given by the chief executive under section 97(5)
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 $15,000.
2: Any purchaser who, knowingly and without the consent of the chief executive, takes any action in contravention of a direction given by the chief executive under section 97(5)
a: in the case of an individual, to a fine not exceeding $15,000; or
b: in the case of a body corporate, to a fine not exceeding $50,000; or
c: in either case, to an amount not exceeding 3 times the value of the goods to which the offence relates.
203: Offences in relation to entries
1: Every person commits an offence who—
a: fails to make an entry required under this Act:
b: makes an entry required under this Act that is erroneous or defective in a material particular.
2: It is a defence to a prosecution for an offence against subsection (1) if the person proves—
a: that, in the case of a prosecution for an offence against subsection (1)﻿(a), the person took all reasonable steps to ensure that an entry was made; or
b: that, in the case of a prosecution for an offence against subsection (1)﻿(b), the person took all reasonable steps to ensure that the entry was not erroneous or defective.
3: Every person who commits an offence against 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.
4: Every person commits an offence who is concerned in the making of an entry that the person knows is erroneous or defective in a material particular.
5: Every person who commits an offence against subsection (4) is liable on conviction,—
a: in the case of an individual, to imprisonment for a term not exceeding 6 months or a fine not exceeding $10,000; or
b: in the case of a body corporate, to a fine not exceeding $50,000; or
c: in either case, to a fine of an amount not exceeding 3 times the value of the goods to which the offence relates. 1966 No 19 ss 21, 21A 1986 No 44 s 6
204: Offences in relation to declarations and documents
1: Every person commits an offence who—
a: makes a declaration or a written statement under this Act that is erroneous in a material particular:
b: produces or delivers to a Customs officer any document that is not genuine:
c: produces or delivers to a Customs officer any document that is erroneous in any material particular.
2: It is a defence to a prosecution for an offence against subsection (1) if the person proves that the person took all reasonable steps to ensure—
a: that the declaration, statement, or document, as the case may be, was not erroneous; or
b: in the case of a prosecution for an offence against subsection (1)﻿(b), that the document was genuine.
3: Every person who commits an offence against 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.
4: Every person commits an offence who—
a: makes a false declaration under this Act, knowing it to be 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.
5: Every person who commits an offence against subsection (4) is liable on conviction,—
a: in the case of an individual, to imprisonment for a term not exceeding 6 months or to a fine not exceeding $10,000; or
b: in the case of a body corporate, to a fine not exceeding $50,000; or
c: in either case, to a fine of an amount not exceeding 3 times the value of the goods to which the offence relates.
204A: Offence relating to failure to update information supplied in advance
1: This section applies to a person, and to information that the person supplies to the chief executive, the Customs, or a Customs officer, if—
a: the person supplies the information for the purposes of an enactment in or made under this Act, and before the deadline prescribed by or under this Act for doing so; and
b: the information becomes erroneous, or misleading in a material particular, after it is supplied but before that deadline and before the person is notified of any decision made in response to the information.
2: The person commits an offence if the person—
a: knows, or ought reasonably to know, that the information has become erroneous or misleading in a material particular; and
b: fails to take all reasonable steps to supply to the chief executive, the Customs, or a Customs officer, as soon as is reasonably practicable, replacement information that is not erroneous, or misleading in a material particular.
3: Every person who commits an offence against subsection (2) subsection (2)﻿(a)
a: in the case of an individual, to a fine not exceeding $1,000; or
b: in the case of a body corporate, to a fine not exceeding $5,000.
4: Every person who commits an offence against subsection (2) subsection (2)﻿(a)
a: in the case of an individual, to imprisonment for a term not exceeding 6 months or to a fine not exceeding $10,000; or
b: in the case of a body corporate, to a fine not exceeding $50,000. Section 204A inserted 24 June 2014 section 26 Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014
205: Offences in relation to records
1: Every person commits an offence who fails to keep records that are required to be kept by section 95
2: Every person who commits an offence against subsection (1) is liable on conviction,—
a: in the case of the first conviction of that person, to a fine not exceeding $2,000:
b: in the case of the second conviction, to a fine not exceeding $4,000:
c: in the case of every subsequent conviction, to a fine not exceeding $6,000.
3: Every person commits an offence who—
a: fails without reasonable excuse to make available to the Customs, on the request of a Customs officer, the records that are required to be kept by section 95
b: fails, when requested by a Customs officer, to operate any mechanical, or electronic device on which any records are, or information is, stored for the purpose of enabling the Customs officer to obtain those records or that information.
4: Every person who commits an offence against subsection (3) is liable on conviction,—
a: in the case of the first conviction of that person, to a fine not exceeding $2,000:
b: in the case of the second conviction of that person, to a fine not exceeding $4,000:
c: in the case of any subsequent conviction, to a fine not exceeding $6,000.
5: Every person commits an offence who, with intent to defeat the purposes of this Act, destroys, alters, or conceals any book, document, or record required to be kept under this Act, or sends or attempts to send out of New Zealand any such book, document, or record.
6: Every person who commits an offence under subsection (5) is liable on conviction
7: If, in any prosecution for an offence alleged to have been committed against subsection (5), it is proved that the person charged with the offence has destroyed, altered, or concealed any book, document, or record, or has sent, or attempted to send, out of New Zealand, any such book, document, or record, it shall be presumed in the absence of evidence to the contrary that in so doing that person intended to defeat the purposes of this Act. Section 205(6) amended 1 July 2013 section 413 Criminal Procedure Act 2011
205A: Offences relating to failure to give Customs access to information
1: Every person commits an offence who fails, without reasonable excuse, to give the Customs access to information under any of sections 38D 38E 95A
2: Every 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; or
b: in the case of a body corporate, to a fine not exceeding $15,000.
3: Every person commits an offence who fails, without reasonable excuse, to give the Customs access to information under any of sections 38D 38E 95A
4: Every 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; or
b: in the case of a body corporate, to a fine not exceeding $15,000. Section 205A inserted 1 October 2004 section 39 Customs and Excise Amendment Act 2004
205B: Offence relating to disclosing whether required to give Customs access to information
1: This section applies to a person if the person is a person concerned in the movement of goods, persons, or craft (as defined in section 38A
2: The person must not disclose to another person who is not the chief executive, a Customs officer,
a: whether the person is a person to whom section 38D section 38E
b: whether the person has been exempted from complying with obligations under that section.
3: If the person, without reasonable excuse, contravenes subsection (2), the person commits an offence and is liable on conviction to a fine not exceeding,—
a: in the case of an individual, $5,000:
b: in the case of a body corporate, $25,000. Section 205B inserted 1 October 2004 section 39 Customs and Excise Amendment Act 2004 Section 205B(2) amended 8 December 2009 section 5(2) Customs and Excise Amendment Act 2009
206: Possession of incomplete documents
1: Every person commits an offence who, without lawful authority or excuse, has in his or her possession or brings into New Zealand any uncompleted document or form capable of being used for any purpose under this Act if the document is signed or certified or bears any such mark or inscription to indicate that it is correct or authentic.
2: Every person who commits an offence against this section is liable on conviction to a fine not exceeding $5,000. 1966 No 19 s 251A 1985 No 145 s 16
207: Offences in relation to use of goods
1: Where under any provision of this Act or of the Tariff Act 1988
a: uses or deals with those goods for a purpose other than that for which they have been so entered; or
b: fails to comply with a condition imposed by the responsible Minister in respect of the goods so entered.
2: Whenever beer is entered as exempt from excise duty under section 73(2)
3: Every person who commits an offence against this section is liable on conviction to a fine not exceeding 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, or a fine not exceeding $5,000, whichever sum is the greater. 1966 No 19 s 252 Section 207(2) substituted 15 November 2000 section 6 Customs and Excise Amendment Act (No 2) 2000
208: Provisions relating to offences against sections 203 to 207
For the purposes of this Act,—
a: every declaration, invoice, certificate, written statement, or other document required or authorised by or under this Act to be made or produced by a person making an entry is deemed to form part of that entry:
b: every amendment of an entry is deemed to form part of that entry, but an amendment to an entry does not relieve a person from liability to the imposition of a penalty or liability to seizure of goods or criminal liability incurred in respect of the entry before its amendment. 1966 No 19 s 21(3), (4)
209: Offences in relation to importation or exportation of prohibited goods
1: Every person commits an offence who—
a: imports into New Zealand or unships or lands in New Zealand goods the importation of which is prohibited by or under section 54
b: exports, or transports with intent to export, goods from New Zealand the exportation of which is prohibited by or under section 56
c: except for the conduct described in paragraph (cab), is knowingly (other than objectionable publications)
ca: fails, in breach of section 56(2F)
cab: is knowingly concerned in any importation or exportation of—
i: goods that are designed, manufactured, or adapted with intent to facilitate the commission of a crime involving dishonesty; or
ii: goods that, having regard to all relevant circumstances, can reasonably be considered—
A: part of, or involved in, an attempt to commit a crime involving dishonesty to which section 72
B: related to a conspiracy to commit a crime involving dishonesty to which section 310
d: without lawful justification or excuse, removes from a Customs controlled area imported goods the importation of which is prohibited by or under section 54
e: is knowingly concerned or conspires, in the removal from a Customs controlled area of goods (other than objectionable publications) by or under section 54
f: commits a breach of, or fails to comply with, a term or condition on or subject to which a licence, permit, or consent has been granted, under an Order in Council made under section 54(2) section 56(2)
g: is knowingly concerned in a breach or failure to comply to which paragraph (f) applies.
1A: Every person commits an offence who—
a: is knowingly concerned in any importation, exportation, transportation, shipment, unshipment, or landing of an objectionable publication; or
b: is knowingly concerned in the removal from a Customs controlled area of an objectionable publication or conspires to remove an objectionable publication from a Customs controlled area.
1B: In this section, objectionable publication section 2
a: the importation of which is prohibited by or under section 54
b: the exportation of which is prohibited by or under section 56
2: Every person who commits an offence against any of paragraphs (c), (e), or (g) of subsection (1) is liable on conviction,—
a: in the case of an individual, to imprisonment for a term not exceeding 6 months or to a fine not exceeding $10,000; or
b: in the case of a body corporate, to a fine not exceeding $50,000; or
c: in either case, to a fine of an amount not exceeding 3 times the value of the goods to which the offence relates.
2A: Every person who commits an offence against subsection (1)﻿(cab) is liable on conviction to imprisonment for a term not exceeding 3 years.
3: Every person who commits an offence against paragraph (a), (b), (ca),
a: in the case of an individual to a fine not exceeding $5,000; or
b: in the case of a body corporate to a fine not exceeding $10,000.
4: It is not a defence in a prosecution for an offence referred to in subsection (3) that the defendant had no knowledge or no reasonable cause to believe that the goods in respect of which the offence was committed were prohibited imports or prohibited exports, as the case may be.
4A: However, it is a defence in a prosecution for an offence relating to an export of goods prohibited by or under section 56(1)﻿(c)
5: Every person who commits an offence against subsection (1A) 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.
6: By way of explanation, an offence against subsection (1A) can be affected by, and operate with, related provisions of the Films, Videos, and Publications Classification Act 1993
a: is an offence to which section 132A
b: is a specified publications offence for the purposes of section 132B
i: it is committed before or after the commencement of section 132B
ii: the publication that was the subject of the offence is objectionable (within the meaning of that Act) because it does (to any extent) any or all of the things specified in section 132A(2)﻿(a) to (c)
c: is a relevant offence section 145A(1)
7: In this section, crime involving dishonesty section 2(1) 1966 No 19 ss 48(7), (8), 70(6) Section 209(1)﻿(a) amended 22 February 2005 section 42(1) Films, Videos, and Publications Classification Amendment Act 2005 Section 209(1)﻿(b) amended 22 February 2005 section 42(2) Films, Videos, and Publications Classification Amendment Act 2005 Section 209(1)﻿(c) amended 7 November 2015 section 6(1) Customs and Excise Amendment Act (No 2) 2015 Section 209(1)﻿(c) amended 22 February 2005 section 42(4) Films, Videos, and Publications Classification Amendment Act 2005 Section 209(1)﻿(ca) inserted 6 March 2007 section 20(1) Customs and Excise Amendment Act 2007 Section 209(1)﻿(cab) inserted 7 November 2015 section 6(2) Customs and Excise Amendment Act (No 2) 2015 Section 209(1)﻿(d) amended 22 February 2005 section 42(1) Films, Videos, and Publications Classification Amendment Act 2005 Section 209(1)﻿(e) amended 22 February 2005 section 42(1) Films, Videos, and Publications Classification Amendment Act 2005 Section 209(1)﻿(e) amended 22 February 2005 section 42(4) Films, Videos, and Publications Classification Amendment Act 2005 Section 209(1A) substituted 17 September 2008 section 12 Customs and Excise Amendment Act (No 3) 2008 Section 209(1B) inserted 22 February 2005 section 42(3) Films, Videos, and Publications Classification Amendment Act 2005 Section 209(2A) inserted 7 November 2015 section 6(3) Customs and Excise Amendment Act (No 2) 2015 Section 209(3) amended 6 March 2007 section 20(2) Customs and Excise Amendment Act 2007 Section 209(4A) inserted 6 March 2007 section 20(3) Customs and Excise Amendment Act 2007 Section 209(5) added 22 February 2005 section 42(5) Films, Videos, and Publications Classification Amendment Act 2005 Section 209(5) amended 1 July 2013 section 413 Criminal Procedure Act 2011 Section 209(5)﻿(a) amended 7 May 2015 section 4(1) Customs and Excise (Objectionable Publications) Amendment Act 2015 Section 209(6) replaced 7 May 2015 section 4(2) Customs and Excise (Objectionable Publications) Amendment Act 2015 Section 209(7) inserted 7 November 2015 section 6(4) Customs and Excise Amendment Act (No 2) 2015
209A: Publications imported
or exported
1: Nothing in section 209
a: import a publication (whether with the involvement of an overseas official or not):
b: export a publication (for example, an electronic publication) to an overseas official.
2: In this section,— New Zealand official paragraphs (a) to (l) of section 131(4) overseas official section 131(4) publication section 2 Section 209A inserted 9 October 2002 section 20 Customs and Excise Amendment Act (No 2) 2002 Section 209A heading amended 22 February 2005 section 43(1) Films, Videos, and Publications Classification Amendment Act 2005 Section 209A(1) substituted 22 February 2005 section 43(2) Films, Videos, and Publications Classification Amendment Act 2005
210: Offences in relation to exportation of goods
1: Every person commits an offence who—
a: acts in contravention of subsection (1), (5), or (6) section 49
b: fails to comply with a request made under section 49(2)﻿(b)
c: fails, or is knowingly concerned in any failure, to comply with section 51
d: acts in contravention of section 52
e: is knowingly concerned in a contravention of section 117(3)
2: Every person who commits an offence against paragraph (a), (b), (c), or (d) of subsection (1) is liable on conviction to a fine not exceeding $5,000.
3: Every person who commits an offence against paragraph (e) of subsection (1) is liable on conviction,—
a: in the case of an individual, to imprisonment for a term not exceeding 6 months or to a fine not exceeding $10,000; or
b: in the case of a body corporate, to a fine not exceeding $50,000; or
c: in either case, to a fine of an amount not exceeding 3 times the value of the goods to which the offence relates. Section 210(1)﻿(a) amended 8 December 2009 section 6(4) Customs and Excise Amendment Act 2009
210A: Offences in relation to Customs seals and Customs-approved secure exports schemes
1: Every person commits an offence who, without lawful justification or reasonable excuse,—
a: uses a Customs seal in relation to section 53A
b: alters, removes, damages, disposes of, or otherwise interferes with a Customs seal used in relation section 53A
c: uses section 53E(1)﻿(b) in relation
2: This subsection applies to a package if the package is—
a: a package in relation used
b: a Customs-approved secure package in relation section 53E(1)﻿(b) used
3: Every person commits an offence who, without lawful justification or reasonable excuse, tampers or interferes with a package to which subsection (2) applies by adding other goods to the goods in it when it was secured.
4: Every person who commits an offence against this section is liable on conviction to a fine not exceeding,—
a: in the case of an individual, $5,000:
b: in the case of a body corporate, $25,000. Section 210A inserted 2 July 2004 section 40 Customs and Excise Amendment Act 2004 Section 210A(1)﻿(a) amended 8 December 2009 section 4(3) Customs and Excise Amendment Act 2009 Section 210A(1)﻿(b) amended 8 December 2009 section 4(3) Customs and Excise Amendment Act 2009 Section 210A(1)﻿(c) amended 8 December 2009 section 4(3) Customs and Excise Amendment Act 2009 Section 210A(2)﻿(a) amended 8 December 2009 section 4(3) Customs and Excise Amendment Act 2009 Section 210A(2)﻿(b) amended 8 December 2009 section 4(3) Customs and Excise Amendment Act 2009
211: Defrauding the revenue of Customs
1: Every person commits an offence who does any act or omits to do any act for the purpose of—
a: evading, or enabling any other person to evade, payment of duty or full duty on goods:
b: obtaining, or enabling any other person to obtain, money by way of drawback or a refund of duty on goods to which that person or that other person is not entitled under this Act:
c: conspiring with any other person (whether that other person is in New Zealand or not) to defraud the revenue of the Customs in relation to goods:
d: defrauding in any other manner the revenue of the Customs in relation to goods.
2: Every person who commits an offence against this section (other than an offence involving goods that are tobacco)
a: in the case of an individual, to imprisonment for a term not exceeding 6 months or to a fine not exceeding $10,000; or
b: in the case of a body corporate, to a fine not exceeding $50,000; or
c: in either case, to a fine of an amount not exceeding 3 times the value of the goods to which the offence relates.
3: Every person who commits an offence against this section involving goods that are tobacco is liable on conviction,—
a: in the case of an individual, to imprisonment for a term not exceeding 6 months or to a fine not exceeding $20,000, or to both; or
b: in the case of a body corporate, to a fine not exceeding $100,000.
4: To avoid doubt, in this section and sections 212 213 tobacco section 2(1) 1966 No 19 s 243 1983 No 41 s 24(1) Section 211(2) amended 24 September 2009 section 13(1) Customs and Excise Amendment Act (No 3) 2008 Section 211(3) added 24 September 2009 section 13(2) Customs and Excise Amendment Act (No 3) 2008 Section 211(4) added 24 September 2009 section 13(2) Customs and Excise Amendment Act (No 3) 2008
212: Possession or custody of uncustomed goods or prohibited imports
1: Every person commits an offence who knowingly and without lawful justification has in his or her possession or custody goods that the person knows are uncustomed goods or prohibited imports.
2: Every person who commits an offence against this section (other than an offence involving goods that are tobacco)
a: in the case of an individual, to a fine not exceeding $10,000; or
b: in the case of a body corporate, to a fine not exceeding $50,000; or
c: in either case, to a fine of an amount not exceeding 3 times the value of the goods to which the offence relates.
3: Every person who commits an offence against this section involving goods that are tobacco is liable on conviction,—
a: in the case of an individual, to imprisonment for a term not exceeding 6 months or to a fine not exceeding $20,000, or to both; or
b: in the case of a body corporate, to a fine not exceeding $100,000. 1966 No 19 s 253 Section 212(2) amended 24 September 2009 section 14(1) Customs and Excise Amendment Act (No 3) 2008 Section 212(3) added 24 September 2009 section 14(2) Customs and Excise Amendment Act (No 3) 2008
213: Purchase, sale, exchange, etc, of uncustomed goods or prohibited imports
1: Every person commits an offence who 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: Every person who commits an offence against this section (other than an offence involving goods that are tobacco)
a: in the case of an individual, to a fine not exceeding $10,000; or
b: in the case of a body corporate to a fine not exceeding $50,000; or
c: in either case, to a fine of an amount not exceeding 3 times the value of the goods to which the offence relates.
3: Every person who commits an offence against this section involving goods that are tobacco is liable on conviction,—
a: in the case of an individual, to imprisonment for a term not exceeding 6 months or to a fine not exceeding $20,000, or to both; or
b: in the case of a body corporate, to a fine not exceeding $100,000. Section 213(2) amended 24 September 2009 section 15(1) Customs and Excise Amendment Act (No 3) 2008 Section 213(3) added 24 September 2009 section 15(2) Customs and Excise Amendment Act (No 3) 2008
214: Possession or control of concealed goods
1: Every person commits an offence who knowingly conceals any goods that the person knows are dutiable or prohibited goods.
2: Every person who commits an offence against this section is liable on conviction,—
a: in the case of an individual, to a fine not exceeding $10,000; or
b: in the case of a body corporate, to a fine not exceeding $50,000; or
c: in either case, to a fine of an amount not exceeding 3 times the value of the goods to which the offence relates. 1966 No 19 s 254 1982 No 112 s 17
215: Offences in relation to seized goods
1: Every person commits an offence who, having custody of goods pursuant to section 226
2: Every person who commits an offence against subsection (1) is liable on conviction to a fine not exceeding $5,000.
3: Every person commits an offence who, without the permission of the chief executive, takes or carries away or otherwise converts to his or her own use goods, including any vehicle or craft, that have been seized as forfeited.
4: Every person who commits an offence against subsection (3) is liable on conviction to imprisonment for a term not exceeding 12 months, or to a fine not exceeding an amount equal to 3 times the value of the goods to which the offence relates. 1966 No 19 ss 277, 292
215A: Offences in relation to certain detained goods
1: Every person commits an offence who, having custody of goods pursuant to section 166F(1)
2: Every person who commits an offence against subsection (1) is liable on conviction to a fine not exceeding $5,000.
3: Every person commits an offence who, without the permission of the chief executive, takes or carries away or otherwise converts to his or her own use goods to which section 166F(2) and (3)
4: Every person who commits an offence against subsection (3) is liable on conviction to imprisonment for a term not exceeding 12 months, or to a fine not exceeding an amount equal to 3 times the value of the goods to which the offence relates. Section 215A inserted 2 July 2004 section 41 Customs and Excise Amendment Act 2004
216: Offences in relation to Customs Appeal Authorities
1: Every person commits an offence who, 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: Every person who commits an offence against subsection (1) is liable on conviction,—
a: in the case of an individual, to a fine not exceeding $15,000:
b: in the case of a body corporate, to a fine not exceeding $50,000.
3: Every person commits an offence who, after being summoned to attend to give evidence before an Authority or to produce to it any papers, documents, records, or things, without sufficient cause—
a: fails to attend in accordance with the summons; or
b: refuses to be sworn or to give evidence, or having been sworn refuses to answer any question that the person is lawfully required by the Authority to answer concerning the subject of the proceedings; or
c: fails to produce any paper, document, record, or thing.
4: No person summoned to attend proceedings before an Authority shall be convicted of an offence against subsection (3) unless at the time of the service of the summons, or at some other reasonable time before the date on which that person was required to attend, there was made to that person a payment or tender of the amount fixed under section 265(2)
5: Every person commits an offence who—
a: wilfully obstructs or hinders an Authority or any person authorised by an Authority in any inspection or examination of papers, documents, records, or things pursuant to section 261(1)﻿(a)
b: without sufficient cause, fails to comply with any requirement of an Authority or any person authorised by an Authority made under section 261(1)﻿(b)
c: without sufficient cause, acts in contravention of or fails to comply with any order made by an Authority under section 261(3)
6: Every person who commits an offence against subsection (3) or subsection (5) is liable on conviction to a fine not exceeding $1,000. Miscellaneous provisions relating to offences
217: Liability of officers of corporations
1: For the purposes of this section, the term corporation
2: If a corporation commits an offence against any provision of this Act, every director, manager, secretary, officer, or agent of the corporation and every person purporting to act in any such capacity, who participated in, directed, authorised, acquiesced in, or assented to the act or omission constituting the offence also commits an offence against that provision.
3: Every individual who commits an offence under this Act as provided by subsection (2) is liable on conviction to the penalty prescribed by the section creating the offence in respect of any individual who is convicted of the offence or, if no penalty is prescribed in respect of an individual, to the penalty prescribed for the offence.
4: A person may be convicted of the offence, even though the corporation has not itself been charged with, or convicted of, the offence. 1966 No 19 s 256
218: Liability of principal and agent
1: Every declaration made or other act done by an agent, whether or not the agent is in New Zealand, in the course of his or her agency in relation to the report, entry, or clearance of any craft or goods or any other matter under this Act is deemed also to have been made or done by the agent's principal, and the principal is liable accordingly to the penalties imposed by this Act.
2: For the purposes of this section, the knowledge or intent of the agent is imputed to the principal in addition to the principal's own knowledge or intent.
3: For the purposes of this section,—
a: an employee of the agent; or
b: a person performing any function of or for the agent; or
c: a person acting under the instruction of the agent,— is deemed also to be the agent of the principal.
4: Where any person acts or purports to act as the agent of any other person in relation to the report, entry, or clearance of any craft or goods or any other matter under this Act, that person is liable to the same penalties as if he or she were the principal for whom he or she so acts or purports to act. 1966 No 19 s 235
219: Attempts
An attempt to commit an offence against this Act is an offence punishable in the same manner and gives rise to the same cause for seizure as if the offence attempted had been committed. 1966 No 19 s 257
220: Offences punishable on summary conviction
Section 220 repealed 1 July 2013 section 413 Criminal Procedure Act 2011
221: Filing of charging document
1: Proceedings for any offence against this Act (other than for an offence against section 216
a: the chief executive; or
b: any Customs officer nominated by the chief executive; or
c: any person who is not a Customs officer but is an agent or employee of the Customs nominated by the chief executive.
2: Any Customs officer or agent or employee of the Customs purporting to act pursuant to a nomination of the chief executive under subsection (1)﻿(b) or (c) is, in the absence of proof to the contrary, presumed to have been so nominated.
3: Proceedings for an offence against section 216
4: Despite anything to the contrary in section 25 1966 No 19 ss 259, 260 Section 221 substituted 8 December 2009 section 21 Customs and Excise Amendment Act 2009 Section 221 heading replaced 1 July 2013 section 413 Criminal Procedure Act 2011 Section 221(1) amended 1 July 2013 section 413 Criminal Procedure Act 2011 Section 221(3) amended 1 July 2013 section 413 Criminal Procedure Act 2011 Section 221(4) replaced 1 July 2013 section 413 Criminal Procedure Act 2011
222: Court may order payment of money in respect of duty
1: Where any person is convicted of an offence against section 176 177 187 188
2: Any order for payment under this section may be enforced in the same manner as a fine.
3: The recovery of any amount under this section in respect of a claim does not extinguish the claim for duty, but shall 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. 1966 No 19 s 264
223: Power of chief executive to deal with petty offences
1: This section applies to the following offences:
a: an offence against this Act that is committed—
i: in relation to goods; and
ii: in circumstances that the chief executive is satisfied would not amount to more than minor offending:
b: an offence against this Act that is not punishable by imprisonment.
2: At any time before a charging document has been filed
a: a written admission that he or she committed the offence; and
b: a request that the offence be dealt with summarily by the chief executive; and
c: payment of an amount, not exceeding the limit specified in subsection (2B)
2A: For the purposes of subsection (2)
2B: The amount referred to in subsection (2)﻿(c)
3: If the chief executive accepts payment of an amount under subsection (2)﻿(c)
4: If the chief executive declines to exercise his or her power under subsection (2), the admission in writing made by the offender is not admissible as evidence in any prosecution for that offence. 1966 No 19 s 266 Section 223 substituted 9 October 2002 section 21 Customs and Excise Amendment Act (No 2) 2002 Section 223(1) replaced 6 April 2012 section 24(1) Customs and Excise Amendment Act 2012 Section 223(2) replaced 6 April 2012 section 24(1) Customs and Excise Amendment Act 2012 Section 223(2) amended 1 July 2013 section 413 Criminal Procedure Act 2011 Section 223(2A) inserted 6 April 2012 section 24(1) Customs and Excise Amendment Act 2012 Section 223(2B) inserted 6 April 2012 section 24(1) Customs and Excise Amendment Act 2012 Section 223(3) amended 6 April 2012 section 24(2) Customs and Excise Amendment Act 2012
14: Forfeiture and seizure
224: Application of this Part
This Part shall apply to all forfeitures that arise under this Act. 1966 No 19 s 269
225: Goods forfeited
1: The following goods shall be forfeited to the Crown:
a: goods in respect of which an offence has been committed under—
i: section 179
ii: section 203
iii: section 204
iv: section 206
v: section 209
vi: section 210
vii: section 211
viii: section 212
ix: section 213
x: section 214
b: goods dealt with in contravention of section 41 43 46 47
c: dutiable or prohibited goods found in the possession of any person who, when questioned under section 145 section 146
d: dutiable or prohibited goods found in the course of a search under section 144 section 149C(1) or section 149C(1A)﻿(b)
da: dangerous items seized under section 149C(1A)﻿(a) or section 149C(1)﻿(b)
e: 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:
f: dutiable or prohibited goods found on or in any craft, bulk cargo container, or pallet or a similar device that is unlawfully in any place:
g: dutiable or prohibited goods found on or in any craft, bulk cargo container, or pallet or a similar device after arrival in any Customs place from a point outside New Zealand, not being goods specified or referred to in the inward report or baggage belonging to the crew or passengers, and not being accounted for to the satisfaction of a Customs officer:
h: dutiable or prohibited goods found concealed in or on any craft, vehicle, bulk cargo container, pallet or a similar device, or any other thing:
i: goods in any package where those goods are not fully accounted for in the entry or declaration relating to that package:
j: dutiable or prohibited goods found so packed as to be likely to deceive the Customs officers:
k: uncustomed goods that are found in any place:
l: goods imported into New Zealand that have been acquired in a country outside New Zealand, whether by the importer or some other person, by an act which, if done in New Zealand would have amounted to a crime involving dishonesty within the meaning of section 2(1)
la: goods exported, or in respect of which an attempt to export has been made, that have been acquired in New Zealand, whether by the exporter or some other person, by an act that amounts to a crime involving dishonesty within the meaning of section 2(1)
m: all goods unlawfully exported or in respect of which an attempt to so export has been made:
n: all goods that have been unlawfully imported into New Zealand:
o: any goods, equipment, or apparatus used or intended for use in contravention of section 68
2: Notwithstanding section 53
3: The forfeiture of goods extends to the forfeiture of the case, covering, or other enclosure, not being a bulk cargo container, pallet or a similar device, in or on which the goods are contained at the time of seizure, importation, or exportation.
4: Notwithstanding subsection (3), forfeiture of goods extends to the forfeiture of a bulk cargo container, pallet or a similar device where that bulk cargo container, pallet, or other similar device has been adapted for the purpose of concealing goods.
5: Every craft, vehicle, or any other thing, including any machinery or equipment on or in the craft or vehicle or thing, or any animal that is being or has been used for the carriage, handling, deposit, or concealment of any goods referred to in subsection (1), whether at or after the time of any alleged offence in relation to those goods, is also forfeited to the Crown.
6: Without limiting subsection (5), a craft is also forfeited to the Crown if—
a: the craft is one in respect of which an offence under section 191(1)﻿(a) or (d)
b: that offence was committed to facilitate non-compliance with a requirement in any of sections 27 to 29 1966 No 19 ss 270, 271, 272, 273 1979 No 137 s 11 1982 No 112 s 15 Section 225(1)﻿(d) substituted 2 July 2004 section 47(2) Customs and Excise Amendment Act 2004 Section 225(1)﻿(d) amended 6 March 2007 section 21(1) Customs and Excise Amendment Act 2007 Section 225(1)﻿(da) inserted 2 July 2004 section 47(3) Customs and Excise Amendment Act 2004 Section 225(1)﻿(da) amended 6 March 2007 section 21(2) Customs and Excise Amendment Act 2007 Section 225(1)﻿(l) amended 9 October 2002 section 22(1) Customs and Excise Amendment Act (No 2) 2002 Section 225(1)﻿(la) inserted 9 October 2002 section 22(2) Customs and Excise Amendment Act (No 2) 2002 Section 225(6) added 2 July 2004 section 42 Customs and Excise Amendment Act 2004
226: Procedure for seizure
1: A Customs officer or constable
2: Goods may be seized as forfeited wherever the goods are found within New Zealand.
3: Forfeited goods, other than prohibited goods, may be seized at any time within 2 years after the forfeiture has arisen.
4: Goods that are forfeited because they are prohibited goods may be seized at any time after the forfeiture has arisen.
5: A Customs officer or constable
6: Except as provided in subsections (7) and (8), all goods seized shall be taken to such place of security as a Customs officer directs, and there detained.
7: Where goods, including any craft, vehicle, or animal, have been seized under this section, any Customs officer may leave those goods in the custody of either—
a: the person from whom the goods have been seized; or
b: any other person authorised by the Customs officer and who consents to having such custody.
8: Every person who has the custody of goods under subsection (7) must hold them in safekeeping, without charge to the Crown and in accordance with any reasonable conditions that may be imposed by the Customs, until a final decision is made as to whether or not they are to remain forfeit, and must—
a: make the goods available to a Customs officer on request; and
b: not alter, or dispose of, or remove the goods from New Zealand, unless he or she is authorised to do so by a Customs officer; and
c: return the goods on demand to the custody of the Customs. 1966 No 19 ss 275, 276 1982 No 112 s 16 1986 No 44 s 26 Section 226(1) amended 8 December 2009 section 24 Customs and Excise Amendment Act 2009 Section 226(5) amended 8 December 2009 section 24 Customs and Excise Amendment Act 2009
227: Notice of seizure
1: When any goods have been seized under section 226
2: A seizure is not invalidated or illegal by reason of any failure to give such notice if reasonable steps were taken to give the notice. 1966 No 19 s 278
228: Forfeiture to relate back
Where, pursuant to section 225 1966 No 19 s 274
229: Delivery of goods seized on deposit of value
1: Where any goods have been seized as forfeited, the chief executive may, at any time before their condemnation, deliver the goods to the owner or other person from whom they were seized, on the deposit with the Customs of a cash sum equal,—
a: in the case of imported goods, to the Customs value of the goods; or
b: in the case of goods manufactured in a Customs controlled area, to the excise value of the goods as determined in accordance with Schedule 4 together with any duty to which the goods may be liable as determined by the chief executive.
2: The money deposited is deemed to be substituted for the goods seized, and all the provisions of this Part so far as they are applicable extend and apply to the money accordingly. 1966 No 19 s 284
230: Sale of certain seized goods
1: Where—
a: a living creature; or
b: any thing that, in the opinion of the chief executive, is of a perishable nature; or
c: any thing that, in the opinion of the chief executive, is likely to deteriorate or diminish in value by keeping; or
d: any thing that, in the opinion of the chief executive, it is desirable to sell— has been seized as forfeited, the chief executive may sell the thing seized before its condemnation.
2: The net proceeds of sale are deemed to be substituted for the thing sold, and all the provisions of this Part so far as they are applicable extend and apply to those proceeds accordingly. 1966 No 19 s 285 Applications to review seizure of goods Heading substituted 24 September 2009 section 16 Customs and Excise Amendment Act (No 3) 2008
231: Application for review of seizure
1: Any person who has an interest in goods that have been seized under section 226
2: The time is—
a: 20 working days after the date on which the notice of seizure is given to the applicant; or
b: any further time allowed by the chief executive if satisfied that the applicant did not receive the notice of seizure or that a further period is otherwise required in the interests of justice.
3: An application under this section may be made on either or both of the following grounds:
a: that there was no legal basis for the seizure of the goods:
b: that the applicant should, in all the circumstances, be granted relief.
4: The application must—
a: state the ground or grounds on which it is made; and
b: give an address at which the applicant wishes to receive correspondence relating to the application; and
c: be sent to the chief executive. Section 231 substituted 24 September 2009 section 16 Customs and Excise Amendment Act (No 3) 2008
232: Conduct of review
1: On receipt of an application under section 231
2: In undertaking the review, the chief executive —
a: must consider the application and any written submissions made by the applicant; and
b: may consider any statement, document, information, or matter that in the chief executive’s opinion may assist the chief executive to deal effectively with the subject of the review, whether or not it would be admissible in a court of law.
3: The chief executive may ask the applicant for supplementary information and have regard to that supplementary information.
4: The applicant must establish, on the balance of probabilities, that the applicant has an interest in the seized goods and acquired that interest in good faith. Section 232 substituted 24 September 2009 section 16 Customs and Excise Amendment Act (No 3) 2008
233: Decision on review
1: The chief executive must dispose of the application for review by making one of the following decisions:
a: to dismiss the application for review:
b: if satisfied that there was no legal basis for the seizure of all or any of the goods, to disallow the seizure (in whole or in part) and to direct that the goods be given (in whole or in part) to—
i: the person from whom the goods were seized; or
ii: if the goods were not seized from a particular person, the person who, in the opinion of the chief executive, is entitled to possess the goods:
c: to grant relief by making any of the determinations described in section 235 section 234
2: The chief executive must make his or her decision on the application within 20 working days after the day on which the chief executive receives the application.
3: If, in the opinion of the chief executive, the circumstances of the case do not permit a decision to be made within the period specified in subsection (2), the chief executive may extend that period by a further period that is reasonable in the circumstances.
4: As soon as practicable after making a decision on the application, the chief executive must give written notice of the decision to—
a: the applicant; and
b: any other person on whom the notice of seizure was served under section 227
c: any person, other than a person referred to in paragraph (b), who claims an interest in the goods.
5: If the application for review is dismissed, the written notice must contain the reasons for the decision.
6: The written notice must state that a person who is dissatisfied with the decision of the chief executive has a right to appeal to a Customs Appeal Authority against the decision. Section 233 substituted 24 September 2009 section 16 Customs and Excise Amendment Act (No 3) 2008
234: Matters concerning grant of relief
The matters the chief executive may take into account when deciding whether or not to grant relief include, without limitation,—
a: the seriousness and nature of any act or omission giving rise to the seizure:
b: whether or not the person who is alleged to have done any act or omitted to do any act giving rise to the seizure has previously engaged in any similar conduct:
c: whether the seizure has arisen from, or is related to, a deliberate breach of the law:
d: the nature, quality, quantity, and estimated value of the seized goods:
e: the nature and extent of any loss or damage suffered by any person as a consequence of the seizure:
f: whether or not granting relief would undermine the purpose or objective of any import or export prohibition or restriction imposed by this Act:
g: the effect of any other action that has been taken or is proposed to be taken in respect of any offending related to the seizure. Section 234 substituted 24 September 2009 section 16 Customs and Excise Amendment Act (No 3) 2008
234A: Condemnation if application discontinued
Section 234A repealed 24 September 2009 section 16 Customs and Excise Amendment Act (No 3) 2008
235: Determinations where relief granted
1: If the chief executive decides, under section 233(1)﻿(c)
a: that the goods be given to the applicant or to another person who, but for the seizure, is entitled to their possession:
b: that the goods be sold and that 1 or more of the following persons be paid the part or parts of the proceeds that the chief executive specifies:
i: the applicant:
ii: any other person who has an interest in the goods:
iii: the Crown.
2: The chief executive may make a determination described in this section subject to any conditions that the chief executive thinks just.
3: Without limiting subsection (2), the chief executive may impose any of the following conditions:
a: that there be paid to the Customs in respect of the seized goods a sum equal to the whole or any part of 1 or more of the following:
i: any costs or expenses incurred by the Customs in transporting, storing, or disposing of the goods (including returning or giving the goods to any person), or any incidental costs or expenses relating to their detention:
ii: any duty not already paid:
iii: any duty already refunded:
iv: the value of the detained goods, as determined by the chief executive:
b: that the goods be modified, in a manner directed by the chief executive, so as to render them inoperable for unlawful purposes:
c: that the costs or expenses incurred by the Customs in modifying the goods in accordance with a direction under paragraph (b) be paid to the Customs.
4: The chief executive must not make a determination described in this section if he or she is of the opinion that all or any of the goods may be required to be produced in evidence in any criminal proceedings. Section 235 substituted 24 September 2009 section 16 Customs and Excise Amendment Act (No 3) 2008
235A: Condemnation of seized goods
1: If the chief executive dismisses an application for review, the dismissal is deemed to be an order for condemnation of the goods to the Crown.
2: The order for condemnation of the goods takes effect on the close of the 20th working day after the chief executive gives his or her decision on the application unless an appeal against the decision on the application is lodged before then.
3: If no application for review is made within the time specified by section 231(2) Section 235A inserted 24 September 2009 section 16 Customs and Excise Amendment Act (No 3) 2008 Appeal from review Heading inserted 24 September 2009 section 16 Customs and Excise Amendment Act (No 3) 2008
235B: Right of appeal to Customs Appeal Authority from decision on review
1: A person who is dissatisfied with a decision of the chief executive made under section 233 section 235
2: The appeal must be brought within 20 working days after the date on which notice of the decision under section 233 Section 235B inserted 24 September 2009 section 16 Customs and Excise Amendment Act (No 3) 2008
235C: Condemnation of goods subject to appeal
The goods that are the subject of an appeal under section 235B
a: the appeal is discontinued; or
b: the decision of the Customs Appeal Authority on the appeal neither—
i: disallows the seizure of the goods under section 233(1)﻿(b) section 255(1)
ii: grants relief under section 233(1)﻿(c) section 255(1) Section 235C inserted 24 September 2009 section 16 Customs and Excise Amendment Act (No 3) 2008 General provisions as to forfeiture
236: Condemnation of seized goods on conviction
1: Subject to subsection (2), where this Act provides that on the commission of any offence any goods are forfeited, the conviction of any person for that offence has effect as a condemnation, without suit or judgment, of any goods that have been seized in accordance with this Act and—
a: in respect of which the offence was committed; or
b: which were forfeited under any of subsections (3), (4), or (5) of section 225
2: Where the court imposes a sentence on any person on the conviction of that person for an offence to which subsection (1) applies, the court may, if it thinks fit, order the restoration of the goods forfeited to the person from whom the goods were seized and, where such an order is made, the conviction does not have effect as a condemnation of those goods.
3: In making an order pursuant to subsection (2) the court may impose such conditions as it thinks fit.
4: Subsection (2) does not apply where the goods have, before the conviction, been sold, or restored to the person from whom they were seized, or otherwise disposed of by the chief executive under any other provision of this Act. 1966 No 19 s 283(1) 1983 No 41 s 23
237: Disposal of forfeited goods
1: The Crown has the property in forfeited goods, or in any deposit made under section 229 section 230
2: In the case of goods, the goods may be sold, used, destroyed, or otherwise disposed of after their condemnation as the chief executive may direct. 1966 No 19 s 286
238: Application of forfeiture provisions
All the provisions of this Act with respect to the forfeiture of goods extend and apply to any craft, vehicle, or other thing forfeited under this Act.
15: Evidence
239: Burden of proof
1: In any proceedings under this Act instituted by or on behalf of or against the Crown (other than a prosecution for an offence against section 182(2) 183(2) 205(6) 209(5) charge
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,— shall be presumed to be true unless the contrary is proved.
2: The presumption in subsection (1) shall not be excluded by the fact that evidence is produced on behalf of the Crown in support of any such allegation.
3: The provisions of this section shall extend and apply to proceedings in which the existence of an intent to defraud the revenue of the Customs is in issue.
4: Notwithstanding the foregoing provisions of this section, in any proceedings for an offence against 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. 1966 No 19 s 299 Section 239(1) amended 1 July 2013 section 413 Criminal Procedure Act 2011
240: Documents made overseas
In any proceeding under this Act (other than a prosecution for an offence against section 182(1) 183(1) 205(5) 209(1A) 1966 No 19 s 302 Section 240 amended 1 July 2013 section 413 Criminal Procedure Act 2011
241: Proof of rules made under section 288
1: The production of a copy of the Gazette section 288(1) Gazette
2: The production of—
a: any document under the hand of a Customs officer purporting to be a rule or an extract from a rule that is required to be notified in the Gazette section 288(6)
b: a copy of the Gazette shall, in all courts and in all proceedings, be sufficient evidence, until the contrary is proved, of the existence, notification, and provisions of the rule, and of the date of its coming into force.
242: Customs record of computer transmission admissible in evidence
In any proceedings under this Act or any other Act a computer printout of an extract of a record kept by the Customs under section 136
243: Presumption of authenticity of documents
All documents purporting to be signed by or on behalf of the chief executive, or to be sealed with the seal of the Customs, are, in all courts and in all proceedings under this Act and any other Act, deemed to have been so signed or sealed with due authority, unless the contrary is proved. 1966 No 19 s 301
16: Customs Appeal Authorities
Customs Appeal Authorities
244: Establishment of Customs Appeal Authorities
1: There shall be established 1 or more Customs Appeal Authorities.
2: If more than 1, any Authority may be given such distinctive designation as the Governor-General determines, and any such designation may from time to time be changed by the Governor-General.
3: Every Authority shall consist of 1 person, being a District Court Judge or a barrister or solicitor of the High Court of not less than 7 years' practice.
4: Every Authority shall be appointed by the Governor-General on the joint recommendation of the Minister of Customs and the Minister of Justice.
5: No person shall be deemed to be employed in the service of Her Majesty for the purpose of the State Sector Act 1988 Government Superannuation Fund Act 1956
6: Customs Appeal Authorities shall be administered by the Ministry of Justice Section 244(6) amended 1 October 2003 section 14(1) State Sector Amendment Act 2003
245: Term of office of Authority
1: Except as otherwise provided in this Act, every person appointed as an Authority shall be appointed for such term, not exceeding 7 years, as the Governor-General thinks fit, and may from time to time be reappointed.
2: Subject to subsection (3), any person appointed as an Authority may at any time be suspended or removed from office by the Governor-General for engaging in any occupation for reward outside the duties of his or her office, or for inability to perform the functions of the office
3: Where the terms of appointment of any person appointed as an Authority permit that person to engage in any occupation for reward outside the duties of his or her office, he or she is not liable to be suspended or removed from office under subsection (2) by reason of his or her so engaging in any occupation for reward so permitted.
4: Notwithstanding that the term of office of a person appointed as an Authority has expired or that the person has resigned his or her office, he or she shall be deemed to continue to be an Authority for the purpose of deciding any appeal that was wholly heard before the expiration of his or her term of office or before his or her resignation took effect, as the case may be. Section 245(2) amended 1 January 2002 section 70(1) Human Rights Amendment Act 2001
246: Oath to be taken by Authority
Before entering upon the exercise of the duties of his or her office, every person appointed as an Authority shall take and subscribe an oath before a Judge of the High Court that he or she will faithfully and impartially perform the duties of his or her office.
247: Remuneration and travelling expenses
There shall be paid out of money appropriated by Parliament for the purpose to any person appointed as an Authority remuneration by way of fees, salary, or allowances and travelling allowances and expenses in accordance with the Fees and Travelling Allowances Act 1951
248: Sickness or incapacity
1: In the event of the sickness or other incapacity of an Authority, the Minister of Customs and the Minister of Justice, jointly, may appoint any person who is qualified to be appointed as an Authority to act in the place of that person during the incapacity.
2: Any person so appointed has authority to act on behalf of the Authority, and while so acting, is deemed to be an Authority.
249: Validity of appointment not to be questioned in proceedings
No appointment of a person under section 248
250: Authority not personally liable
No person appointed as an Authority and no person appointed under section 248
251: Registrars of Authorities
1: There shall from time to time be appointed under the State Sector Act 1988
2: The office of Registrar may be held either separately or in conjunction with any other office in the Public Service.
252: Seal
Every Authority shall have a seal which shall be judicially noted in all courts.
253: Functions of Authority
The functions of an Authority shall be to sit as a judicial authority for hearing and deciding such appeals as are authorised by this Act or any other Act against assessments, decisions, rulings, determinations, and directions of the chief executive. Proceedings
254: Procedure
1: The procedure of an Authority shall be in accordance with this Act and any regulations made under this Act and, subject to this Act and those regulations, shall be such procedure as an Authority thinks fit.
2: Proceedings before an Authority shall be commenced by the lodging of an application in the prescribed form, together with the prescribed fee (if any), with the Authority.
255: Nature of appeal
1: Appeals shall be by way of a hearing de novo
2: For the purpose of hearing and deciding any appeal, an Authority shall have all the powers, duties, functions, and discretions of the chief executive in making the assessment, decision, ruling, determination, or direction appealed from.
256: Authority may extend time for appeal
Where under this Act a person is entitled to appeal to a Customs Appeal Authority within a specified time, an Authority may, on an application made within the specified time, extend the time within which the appeal may be brought.
257: Hearing
1: Subject to section 258
2: A notice to the appellant under subsection (1)—
a: shall, in addition to the matters referred to in subsection (1), inform the appellant of the provisions of subsections (5) and (6); and
b: shall be served on the appellant by personal service or by post in accordance with section 284(4)﻿(b)
3: At the hearing of an appeal before an Authority the appellant and the chief executive may call evidence and shall be given an opportunity to be heard either in person or by a person authorised by the appellant or the chief executive, as the case may be, in that behalf whether or not that person is a barrister or solicitor of the High Court.
4: If the appellant or the chief executive, or both, fail to appear before an Authority at the time and place appointed, the Authority may nevertheless, upon proof of service of the notice of the hearing, proceed to determine the appeal.
5: Subject to subsection (6), the hearing of an appeal before an Authority shall be in public.
6: If the Authority is of the opinion that it is proper to do so, having regard to the interests of any party and to the public interest, it may hold a hearing or any part of a hearing in private.
7: The Authority may order that any part of any evidence given or the name of any witness not be published, and any such order may be subject to such conditions as the Authority thinks fit.
258: Authority may decide appeal without oral hearing if both parties consent
1: Notwithstanding section 257
2: If an Authority at any time during its consideration of an appeal in accordance with subsection (1) considers that an oral hearing should be held, the Authority shall fix a date, time, and place for the hearing of the appeal in accordance with section 257
259: Authority's powers
For the purposes of dealing with the matters before it, an Authority shall have the powers of the District Court Section 259 amended 1 March 2017 section 261 District Court Act 2016
260: Evidence
1: An Authority may receive as evidence any statement, document, information, or matter that, in the opinion of the Authority, may assist the Authority to deal effectually with the proceedings, whether or not it would be admissible in a court of law.
2: An Authority may take evidence on oath.
3: An Authority may permit a person appearing as a witness before it to give evidence by tendering a written statement and, if the Authority thinks fit, verifying it by oath.
261: Powers of investigation
1: For the purposes of dealing with the matters before it, an Authority or any person authorised by the Authority in writing to do so may—
a: inspect and examine any papers, documents, records, or things:
b: require any person to produce for examination any papers, documents, records, or things in that person's possession or under that person's control, and to allow copies of or extracts from any such papers, documents, or records to be made:
c: require any person to furnish, in a form approved by or acceptable to the Authority, any information or particulars that may be required by it, and any copies of or extracts from any papers, documents, or records in that person's possession or under that person's control.
2: The Authority may, if it thinks fit, require that any written information or particulars or any copies or extracts furnished under this section shall be verified by statutory declaration or otherwise as the Authority may require.
3: For the purposes of dealing with the matters before it, an Authority may of its own motion, or on application, order that any information or particulars, or a copy of the whole or any part of any paper, document, or record, furnished or produced to it be supplied to any person appearing before the Authority, and in the order impose such terms and conditions as it thinks fit in respect of such supply and of the use that is to be made of the information, particulars, or copy.
4: Every person shall have the same privileges in relation to the giving of information to the Authority, the answering of questions put by the Authority, and the production of papers, documents, records, and things to the Authority as witnesses have in courts of law.
262: Power to summon witnesses
For the purposes of dealing with the matters before it, an Authority may of its own motion, or on application, issue in writing a summons requiring any person to attend at the time and place specified in the summons and to give evidence, and to produce any papers, documents, records, or things in that person's possession or under that person's control that are relevant to the matters before the Authority.
263: Service of summons
1: A summons to a witness may be served—
a: by delivering it to the person summoned; or
b: by posting it by registered letter addressed to the person summoned at that person's usual place of residence or business.
2: The summons shall—
a: where it is served under subsection (1)﻿(a), be served at least 24 hours before the attendance of the witness is required:
b: where it is served under subsection (1)﻿(b), be served at least 10 days before the date on which the attendance of the witness is required.
3: If the summons is posted by registered letter it shall be deemed for the purposes of subsection (2)﻿(b) to have been served at the time when the letter would be delivered in the ordinary course of post.
264: Protection of persons appearing
Every witness giving evidence, and every counsel or agent or other person appearing before the Authority, shall have the same privileges and immunities as witnesses and counsel in courts of law.
265: Witnesses' allowances
1: Every witness attending the hearing to give evidence pursuant to a summons shall be entitled to be paid witnesses' fees, allowances, and travelling expenses according to the scales for the time being prescribed by regulations made under the Criminal Procedure Act 2011
2: On each occasion on which the Authority issues a summons under section 262
3: The amount fixed under subsection (2) shall be the estimated amount of the allowances and travelling expenses to which, in the opinion of the Authority, the witness will be entitled according to the prescribed scales if the witness attends at the time and place specified in the summons.
4: The whole or part of any amount fixed under subsection (2) may, with the consent of the witness, be paid or tendered in the form of vouchers or tickets. Section 265(1) amended 1 July 2013 section 413 Criminal Procedure Act 2011
266: Payment of witnesses' allowances
1: Where a party to the proceedings has requested the issue of a witness summons, that party—
a: shall be liable for payment of the witness's fees, allowances, and expenses; and
b: shall, on making application for the issue of a witness summons, deposit with the Authority such sums as the Authority thinks sufficient.
2: The amounts of a witness's fees, allowances, and expenses shall be paid out of the sum deposited under subsection (1)﻿(b).
3: Where the Authority has of its own motion issued the witness summons, the Authority may direct that the amount of those fees, allowances, and travelling expenses shall be paid by the Crown.
267: Grounds of appeal and burden of proof
1: Subject to subsection (2), in an appeal the appellant is limited to the grounds stated in the appellant's notice of appeal, and the burden of proof is on the appellant.
2: The Authority may, either on the application of the appellant or of its own motion, amend the grounds stated in the notice of appeal.
268: Sittings of Authority
1: Sittings of an Authority shall be held at such times and places as the Authority from time to time appoints.
2: An Authority may adjourn a sitting from time to time or place to place before the time of the sitting or at the sitting.
3: During the absence of the Authority or his or her inability from any cause to act, the Registrar of the Authority has the same powers as the Authority to adjourn a sitting.
269: Authority may dismiss frivolous or vexatious appeal
An Authority may at any time dismiss an appeal if it is satisfied that the appeal is frivolous or vexatious.
270: Decision of Authority
1: Every decision of an Authority shall be given in writing, with a statement of the Authority's reasons for the decision.
2: A copy of the decision shall be given to the appellant and to the chief executive and shall be accompanied by a written statement of the provisions of section 272(1)
271: Power to award costs
1: An Authority may in any proceedings order a party to pay to the other party such costs and expenses (including witnesses' expenses) as it considers reasonable, and may apportion any such costs between the parties or any of them in such manner as it thinks fit.
2: Where, through failure to prosecute any proceedings at the time fixed for a hearing or to give adequate notice of the abandonment of any proceedings, an Authority considers it proper to do so, the Authority may order the party in default to pay to the Crown such sum for costs as it considers reasonable.
272: Appeals to High Court
1: Any party who is dissatisfied with a decision of an Authority under this Act as being erroneous in point of law or fact may appeal to the High Court.
2: Every such appeal shall be made by filing a notice of appeal in the appropriate registry of the High Court within 20 working days after the date of the decision appealed against or within such further time as the High Court may allow.
3: Where a notice of appeal is filed in accordance with subsection (2), the appellant shall also, within the time specified in that subsection, file with the Authority a notice of appeal specifying the registry of the High Court in which the appellant intends to file the case on appeal, and, except in the case of an appeal by the chief executive, shall give security for the costs of the appeal of such amount and in such form as may be fixed by the Authority.
4: The appellant shall prepare a case setting forth the facts and the questions of law or fact arising for the determination of the High Court, and shall, within 2 months after the date of the giving by the Authority of his or her decision, submit the case to the Authority.
5: An Authority may return to an appellant a case submitted to the Authority under subsection (4) or further submitted under this subsection for such amendment as the Authority shall direct, and the appellant shall further submit the case to the Authority within such time as the Authority shall allow.
6: Where an Authority accepts a case submitted or further submitted to him or her under subsection (4) or subsection (5), the Authority shall sign the case, and shall deliver the case to the appellant.
7: The appellant shall, within 14 days after the date of receipt of the case delivered by the Authority pursuant to subsection (6), transmit it to the Registrar of the High Court in the registry specified in the notice of appeal, and the Registrar shall thereupon enter the appeal for hearing at the first practicable sitting of the court.
8: On the hearing of the appeal the High Court may, if it thinks fit, cause the case so stated to be sent back to the Authority for amendment, and subsections (5), (6) and (7) shall, with any necessary modifications, apply as if the case had been submitted to the Authority under subsection (4).
273: Appeal to Court of Appeal
Any party who is dissatisfied with a decision of the High Court on any case on appeal under section 272
274: Stating case for High Court
1: An Authority may at any time, on the application of the appellant or the chief executive or of its own motion, state a case for the opinion of the High Court on any question of law arising in respect of any appeal before the Authority.
2: The Authority shall give notice to the chief executive and the appellant of the Authority's intention to state a case under this section specifying the registry of the High Court in which the case is to be filed.
3: Subsections (4), (5), (6), (7), and (8) of section 272 shall apply to a case stated under this section as if the case were an appeal to the High Court on a question of law in which the party on whose application the Authority intends to state the case, or the chief executive where the Authority intends to state the case of its own motion, is the appellant, except that the time for submitting a case to the Authority shall be within 20 working days after the date of the giving by the Authority of notice under subsection (2), or such further time as the Authority may allow.
17: Miscellaneous provisions
274A: Use of automated electronic systems by Customs to make decisions, exercise powers, comply with obligations, and take related actions
1: The chief executive may arrange for the use, under the chief executive's control, of automated electronic systems for any purposes for which the chief executive, the Customs, or a Customs officer may, or must, under the designated border processing law,—
a: make a decision; or
b: exercise a power, or comply with an obligation; or
c: do anything else related to making a decision, exercising a power, or complying with an obligation.
2: An arrangement under subsection (1)﻿(a) may (without limitation) involve use of an automated electronic system to make a decision by analysing the information (if any) about a person that is held by the chief executive, or to which the chief executive has access, using criteria predetermined by the chief executive.
3: The chief executive must not under subsection (1) arrange for use of an automated electronic system in relation to a decision, power, obligation, or related action unless satisfied that—
a: the system has the capacity with reasonable reliability to make the decision, exercise the power, comply with the obligation, or take the related action; and
b: there are also available for the person affected 1 or more alternative ways of making the decision, exercising the power, complying with the obligation, or taking the related action, and each of those alternative ways involves a person.
4: Before concluding for the first time, varying significantly, or revoking and replacing an arrangement under subsection (1), the chief executive must consult with the Privacy Commissioner on the terms, and any privacy implications, of the proposed initial arrangement, significant variation, or replacement arrangement.
5: A decision made, power exercised, obligation complied with, or related action taken using an automated electronic system in accordance with an arrangement under subsection (1) must for all purposes be treated as a decision made, power exercised, obligation complied with, or related action taken by the chief executive, the Customs, or a Customs officer (as the case may be) who or that is authorised by the designated border processing law to make that decision, exercise that power, comply with that obligation, or take that related action.
6: An automated electronic system used in accordance with an arrangement under subsection (1) may include components outside New Zealand, and may also be used—
a: for making decisions, exercising powers, complying with obligations, or taking related actions under other enactments; and
b: in accordance with provisions of those other enactments on use of automated electronic systems.
7: For the purposes of this section and sections 274B 274C designated border processing law
a: Part 3
b: Part 12
c: Parts 13 to 15 17
d: any other provisions of this Act (other than Part 3A section 286(1)﻿(ii) 1987 No 74 s 125AB(5); Australian Citizenship Act 2007 (Aust) s 48; Migration Act 1958 (Aust) s 495A Section 274A inserted 8 December 2009 section 22 Customs and Excise Amendment Act 2009
274B: Publication of details of arrangements for use of automated electronic systems
1: The chief executive must ensure that details of arrangements under section 274A(1)
a: in the Gazette
b: (so far as practicable) on an Internet site that is maintained by, or on behalf of, the chief executive, and that is publicly available free of charge.
2: Those details must include, for every arrangement under section 274A(1)
3: No arrangement, variation, revocation, or revocation and replacement is made invalid by reason only of a failure to publish details of it promptly in accordance with subsection (1). Section 274B inserted 8 December 2009 section 22 Customs and Excise Amendment Act 2009
274C: Variation and substitution of decisions made by automated electronic systems
1: This section applies to a decision—
a: that, under the designated border processing law, may or must be made by the chief executive, the Customs, or a Customs officer (as the case may be); and
b: that is made by an automated electronic system in accordance with an arrangement under section 274A(1)
2: The chief executive, the Customs, or a Customs officer (as the case may be) may, despite section 274A
a: vary or add to terms or conditions of, or imposed in or in relation to, the decision; or
b: substitute a decision (the substituted decision initial decision
3: The chief executive, the Customs, or the Customs officer (as the case may be) does not have a duty to consider whether to exercise all or any of the powers in subsection (2) in respect of a decision, whether or not he or she is asked to do so by the person affected or in any other circumstances. Migration Act 1958 (Aust) s 495B Section 274C inserted 8 December 2009 section 22 Customs and Excise Amendment Act 2009
274D: Appeals and reviews unaffected
Sections 274A to 274C 2002 No 34 s 33 2004 No 115 s 21(d) 2005 No 39 s 61(6) Section 274D inserted 8 December 2009 section 22 Customs and Excise Amendment Act 2009
274E: No limitation of claims by Crown to recover duties or interest on duties, or on forfeiture proceedings, under this Act
No relief in respect of a claim by the Crown to recover any tax or duty, or interest on any tax or duty, or in respect of any forfeiture proceedings, under this Act, is barred or otherwise affected by the following:
a: the Limitation Act 2010
b: any other enactment that prescribes a limitation period or other limitation defence. 1950 No 65 proviso to s 32 Section 274E inserted 1 January 2011 section 58 Limitation Act 2010
275: Payments by chief executive out of public money
Subject to any limitations imposed in regulations made under this Act, the chief executive may incur expenses without further appropriation than this section to pay—
a: all lawful refunds of duty:
b: all lawful drawbacks of duty:
c: all lawful refunds of administrative penalties under section 129(2)
d: all lawful payments of interest pursuant to section 93(1) 1966 No 19 s 226 1989 No 44 s 86(1)
276: Application of Act to postal articles
1: Subject to any regulations made under subsection (3), the provisions of this Act apply to postal articles and to goods contained in postal articles in the same manner as those provisions apply to other goods.
2: In this section,—
a: the term postal article
b: the term postal operator Postal Services Act 1998
3: Without limiting the power to make regulations conferred by section 286
a: providing that any separate postal articles and goods contained in them, whether addressed to the same or to different persons, may be treated for the purposes of this Act as a single postal article consigned to a single person:
b: prescribing the persons who are to be deemed for the purposes of this Act to be the importers or exporters of such postal articles or goods.
4: For the purposes of this Act, a postal article is deemed to have been produced or delivered to a Customs officer when it is brought within a Customs controlled area. 1966 No 19 s 305(1), (2)﻿(e), (f), (3) Section 276(2) substituted 1 April 1998 section 62(1) Postal Services Act 1998 Section 276(4) inserted 6 April 2012 section 25 Customs and Excise Amendment Act 2012
277: Declarations under this Act
1: Every declaration, including a declaration that is made and transmitted electronically, that is required or authorised by this Act must be made in the prescribed form.
2: Where any form requires that a declaration must be made before any person, the declaration may be made before a Customs officer, or before a person authorised under the Oaths and Declarations Act 1957 1966 No 19 s 303
278: Power of chief executive to determine seals,
etc The chief executive may, from time to time, determine any seal, stamp, mark, marking, substance, or device Section 278 heading amended 8 December 2009 section 4(3) Customs and Excise Amendment Act 2009 Section 278 amended 8 December 2009 section 4(3) Customs and Excise Amendment Act 2009
279: Arrival and departure information
Section 279 repealed 22 August 2017 section 23 Enhancing Identity Verification and Border Processes Legislation Act 2017
280: Supply of arrival and departure information for benefit
and benefit debt recovery
1: In this section, unless the context otherwise requires, the term benefit section 3(1)
a: a lump sum payable under section 61DA section 61DC section 61DD
b: any special assistance granted out of a Crown Bank Account section 124(1)﻿(d) or (da)
c: an allowance established by regulations made under section 303
2: The purpose of this section is to facilitate the exchange of information between the Customs and the department for the time being responsible for the administration of the Social Security Act 1964
a: to verify the entitlement or eligibility of any person to or for any benefit:
b: to verify the amount of any benefit to which a person is or was entitled or for which a person is or was eligible:
c: to enable the recovery of any debt due to the Crown in respect of any benefit.
3: For the purposes of this section, the chief executive of the department for the time being responsible for the administration of the Social Security Act 1964
4: Nothing in subsection (3) applies in respect of persons who are exempted by regulations or a special direction made under the Immigration Act 2009
a: apply for a visa or entry permission in the prescribed manner under section 103(1)﻿(b), (c), and (d)
b: complete documentation on departure from New Zealand under section 119(1)﻿(c)
5: The information referred to in subsection (3) is as follows:
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 country of citizenship:
f: if the person arrived or, as the case may be, departed by aircraft, the flight number:
g: if the person arrived or, as the case may be, departed by ship, the name of the ship:
h: the date on which the person arrived in or, as the case may be, departed from New Zealand.
6: On receipt of a request made under subsection (3), the chief executive of the Customs may supply the information requested to any officer or employee or agent of the other department who is authorised for the purpose by the chief executive of that department.
7: Information supplied under a request made under subsection (3) may be supplied in such a form as is determined by agreement between those chief executives. Section 280 substituted 1 October 1998 section 11 Employment Services and Income Support (Integrated Administration) Act 1998 Section 280 heading amended 9 April 2008 section 5(1) Customs and Excise (Social Assistance) Amendment Act 2008 Section 280(1)﻿(b) amended 25 January 2005 section 65R(3) Public Finance Act 1989 Section 280(1)﻿(c) added 6 March 2007 section 22 Customs and Excise Amendment Act 2007 Section 280(2) substituted 9 April 2008 section 5(2) Customs and Excise (Social Assistance) Amendment Act 2008 Section 280(4) substituted 29 November 2010 section 406(1) Immigration Act 2009
280A: Interpretation
In section 280B authorised officer section 280B department Social Security Act 1964 identifying information social security agreement section 19 (Reciprocity Agreements, and New Zealand Artificial Limb Service) 1994 No 166 ss 85B 85C Section 280A inserted 27 April 2002 section 8 Section 280A identifying information replaced 22 August 2017 section 24 Enhancing Identity Verification and Border Processes Legislation Act 2017 Section 280A social security agreement amended 5 December 2013 section 11(2)﻿(a) Social Welfare (Transitional Provisions) Amendment Act 2013
280B: Disclosure of arrival and departure information 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 the 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 of the kind referred to in section 19A(2)﻿(b) (Reciprocity Agreements, and New Zealand Artificial Limb Service)
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 the Customs may compare that information with any arrival and departure information held by the Customs that relates to that person.
4: If the Customs has arrival or departure information relating to a person, the chief executive of the Customs may, for the purpose of this section, supply to an authorised officer any of the following information held by the Customs if that information is of a type specified in an agreement made under section 19C(1)﻿(d) (Reciprocity Agreements, and New Zealand Artificial Limb Service)
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 arrived or, as the case may be, departed by aircraft, the flight number:
g: if the person arrived or, as the case may be, departed by ship, the name of the ship:
h: the date on which the person arrived in, or, as the case may be, departed from, New Zealand.
5: If the chief executive of the Customs has supplied information under subsection (4) to an authorised officer, 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 the Customs under subsection (2), that 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. Section 280B inserted 27 April 2002 section 8 Section 280B(1) amended 5 December 2013 section 11(2)﻿(b) Social Welfare (Transitional Provisions) Amendment Act 2013 Section 280B(4) amended 5 December 2013 section 11(2)﻿(b) Social Welfare (Transitional Provisions) Amendment Act 2013
280C: Interpretation
In sections 280D 280E amount of reparation section 79 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 the Customs under sections 280D
b: includes a constable Department fine
a: a fine within the meaning of section 79
b: a fine to which section 19
c: a fine to which section 43 45
d:
e: any amount payable under section 138A(1) fines enforcement action identifying information serious default
a: the person owes—
i: an amount of $1,000 (or any other amount that may be fixed by the Governor-General by Order in Council) or more in relation to 1 or more unpaid fines (other than an amount of reparation); or
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. Section 280C inserted 10 April 2006 section 4 Customs and Excise Amendment Act 2006 Section 280C amount of reparation inserted 13 February 2012 section 4(3) Customs and Excise Amendment Act 2011 Section 280C authorised officer amended 8 December 2009 section 24 Customs and Excise Amendment Act 2009 Section 280C fine replaced 13 February 2012 section 4(1) Customs and Excise Amendment Act 2011 Section 280C fine repealed 1 July 2013 section 413 Criminal Procedure Act 2011 Section 280C identifying information replaced 22 August 2017 section 25 Enhancing Identity Verification and Border Processes Legislation Act 2017 Section 280C reparation repealed 13 February 2012 section 4(2) Customs and Excise Amendment Act 2011
280D: Disclosure of arrival and departure information for fines enforcement purposes
1: The purpose of this section is to facilitate the exchange of information between the Customs and the Department to enable—
a: the Department to locate any person who is in serious default in the payment of any fine; and
b: appropriate fines enforcement action to be taken against that person.
2: For the purpose of this section, an authorised officer may supply to the chief executive of the 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 the Customs may compare that information with any information held by the Customs that relates to that person.
4: If the Customs has information relating to a person who is in serious default, the chief executive of the Customs may, for the purpose of this section, supply to an authorised officer any of the following information relating to that person held by the Customs:
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 arrived or, as the case may be, departed by aircraft, the flight number of the aircraft:
g: if the person arrived or, as the case may be, departed by ship, the name of the ship:
h: the date on which the person arrived in, or (as the case may be) departed from, New Zealand.
5: The chief executive of the 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. Section 280D inserted 10 April 2006 section 4 Customs and Excise Amendment Act 2006
280E: 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. Section 280E inserted 10 April 2006 section 4 Customs and Excise Amendment Act 2006
280F: Customs may supply information concerning specified fines defaulters to chief executive of Department of Labour
1: The chief executive of the Customs may supply to the chief executive of the Department of Labour the following information about a person who is a specified fines defaulter:
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: notice of the fact that the person is a specified fines defaulter.
2: The information given under subsection (1)—
a: may be given in any form and by any method agreed upon by the chief executive of the Department (as that term is defined in section 280C
b: may, in whole or in part, be in the form of a code representing the information.
3: In this section,— fine section 280C
a: a fine imposed by, or resulting from the enforcement of, an order made or deemed to have been made under section 21(5), (5A), or (9)
b: any amount payable under section 138A(1) specified fines defaulter
a: who owes—
i: an amount of $5,000 (or any other amount that may be fixed by the Governor-General by Order in Council) or more in relation to 1 or more unpaid fines (other than an amount of reparation); or
ii: any amount of reparation within the meaning of that term in section 280C
b: for whom a warrant to arrest has been issued (and not withdrawn or executed) in respect of the non-payment of the whole or any part of any amount referred to in paragraph (a). Section 280F inserted 10 April 2006 section 4 Customs and Excise Amendment Act 2006 Section 280F(3) fine replaced 13 February 2012 section 5 Customs and Excise Amendment Act 2011
280G: Defined terms for sections 280H and 280I
In sections 280H 280I borrower section 4(1) Commissioner section 3(1) Department identifying information section 208(2) officer of the Department section 3(1) serious default Student Loan Scheme Act 2011 unpaid amount section 5 Section 280G inserted 28 March 2007 section 41 Student Loan Scheme Amendment Act 2007 Section 280G borrower amended 1 April 2012 section 223 Student Loan Scheme Act 2011 Section 280G identifying information amended 1 April 2012 section 223 Student Loan Scheme Act 2011 Section 280G serious default inserted 30 March 2013 section 47 Student Loan Scheme Amendment Act 2013 Section 280G unpaid amount inserted 30 March 2013 section 47 Student Loan Scheme Amendment Act 2013
280H: Disclosure of arrival and departure information for purposes of
Student Loan Scheme Act 2011
1: The purpose of this section is to facilitate the exchange of information between the Customs and the 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 any identifying information to the chief executive.
3: If, in relation to any borrower, identifying information is supplied in accordance with subsection (2), the chief executive may compare that information with any arrival and departure information held by the Customs that relates to that borrower.
4: If the Customs has arrival or departure information relating to a borrower, the chief executive may, for the purpose of this section, supply to the Commissioner any of the following information held by the Customs:
a: the borrower's name:
b: the borrower's date of birth:
c: the borrower's tax file number:
d: the time and date on which the borrower arrived in, or, as the case may be, departed from, New Zealand:
e: information provided by the borrower when arriving in or, as the case may be, departing from New Zealand.
5: The chief executive 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. Section 280H inserted 28 March 2007 section 41 Student Loan Scheme Amendment Act 2007 Section 280H heading amended 1 April 2012 section 223 Student Loan Scheme Act 2011 Section 280H(1) replaced 30 March 2013 section 48(1) Student Loan Scheme Amendment Act 2013 Section 280H(4)﻿(e) inserted 30 March 2013 section 48(2) Student Loan Scheme Amendment Act 2013
280I: Direct access to arrival and departure information for purposes of
Student Loan Scheme Act 2011
1: The purpose of this section is to facilitate the Department's access 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 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—
a: may only search for arrival or departure information relating to pre-selected borrowers who are of interest to the Commissioner; and
b: must not search for—
i: any information other than arrival or departure information; or
ii: any information about a person who is not a borrower.
4: The Commissioner must take all reasonable steps to ensure that—
a: only persons who have had 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,— access a database database Section 280I inserted 28 March 2007 section 41 Student Loan Scheme Amendment Act 2007 Section 280I heading amended 1 April 2012 section 223 Student Loan Scheme Act 2011 Section 280I(1) replaced 30 March 2013 section 49 Student Loan Scheme Amendment Act 2013
280J: Defined terms for sections 280K and 280L
In sections 280K 280L Commissioner section 3(1) Department financial support debt
a: financial support as defined in section 2
b: a penalty or interest under the Child Support Act 1991 identifying information officer of the Department section 3(1) serious default Section 280J inserted 8 August 2008 section 293 Taxation (Business Taxation and Remedial Matters) Act 2007 Section 280J identifying information replaced 22 August 2017 section 26 Enhancing Identity Verification and Border Processes Legislation Act 2017
280K: Disclosure of arrival and departure information for purposes of Child Support Act 1991
1: The purpose of this section is to facilitate the exchange of information between the Customs and the 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 any identifying information to the chief executive.
3: If, in relation to a person who is in serious default, identifying information is supplied in accordance with subsection (2), the chief executive may compare that information with any arrival and departure information held by the Customs that may relate to that person.
4: If the Customs has arrival or departure information relating to a person who is in serious default, the chief executive may, for the purpose of this section, supply to the Commissioner any of the following information held by the Customs:
a: the person's name:
b: the person's date of birth:
c: the person's tax file number:
d: the time and date on which the person arrived in New Zealand or, as the case may be, departed from New Zealand:
e: information provided by the person when arriving in New Zealand or, as the case may be, departing from New Zealand.
5: The chief executive 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:
b: the form in which information may be supplied:
c: the method by which information may be supplied. Section 280K inserted 8 August 2008 section 293 Taxation (Business Taxation and Remedial Matters) Act 2007
280L: Direct access to arrival and departure information for purposes of Child Support Act 1991
1: The purpose of this section is to facilitate the Department's access 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 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—
a: may only search for arrival or departure information relating to preselected persons who are of interest to the Commissioner; and
b: must not search for—
i: any information other than arrival or departure information:
ii: any information about a person who is not in serious default.
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,— access a database database Section 280L inserted 8 August 2008 section 293 Taxation (Business Taxation and Remedial Matters) Act 2007
280M: Direct access to database information for purposes of counter-terrorism and national security
1: The purpose of this section is to facilitate an agency’s access to information stored in a database for the purpose of assisting the agency to perform its functions related to, or involving, all or any of the following:
a: the prevention, detection, or investigation of any potential, suspected, or actual—
i: terrorist act; or
ii: facilitation of a terrorist act:
b: national security.
2: The chief executive of the Customs may, for the purpose of this section, allow the chief executive of an agency to access 1 or more databases to search for information, including personal information.
3: Before allowing the chief executive of an agency access to any database in accordance with subsection (2), the chief executive of the Customs must enter into a written agreement with the chief executive of the agency.
4: The written agreement must specify—
a: the database or databases that may be accessed:
b: the particular information that may be accessed:
c: the particular purpose or purposes for which the information is accessed:
d: how the information accessed is to be used by the agency to achieve those particular purposes:
e: the positions or designations of the persons in the agency who may access the database or databases:
f: the records to be kept in relation to each occasion on which a database is accessed:
g: the safeguards that are to be applied for protecting personal information that is disclosed:
h: the requirements relating to storage and disposal of information obtained by the agency from the database or databases:
i: 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:
j: the requirements for reviewing the agreement.
5: An agreement may be varied by the chief executive of the Customs and the chief executive of the agency.
6: Before entering into an agreement, or varying an agreement, the chief executive of the Customs must consult the Privacy Commissioner.
7: In this section,— access agency
a: a department specified in Schedule 1
i: the Government Communications Security Bureau; and
ii: the New Zealand Security Intelligence Service:
b: a departmental agency that is part of a department referred to in paragraph (a):
c: the New Zealand Police:
d: the New Zealand Defence Force chief executive of an agency
a: means the head of that agency; and
b: includes the Commissioner of Police database information
a: means—
i: any information held by the Customs that relates to goods, passengers, crew, or craft and the movements of the goods, passengers, crew, or craft:
ii: any other border-related information held by the Customs; and
b: includes, but is not limited to,—
i: arrival and departure information:
ii: information specified in section 282(1)
iii: biometric information:
iv: border information (as defined in section 282D
v: information collected or generated by the Customs in the course of preventing, detecting, or investigating a border-related offence (as defined in section 132B(1) terrorist act section 5(1) 2017-04-01 Customs and Excise Act 1996 Applies to section 280M only Section 280M replaced 1 April 2017 section 257 Intelligence and Security Act 2017
281: Disclosure of information overseas
1: The chief executive may disclose any information specified in section 282(1)
a: the prevention, detection, investigation, prosecution, or 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; or
b: the processing of international passengers at the border by public authorities; or
c: border security; or
d: the enforcement of a law imposing a pecuniary penalty; or
e: the protection of public revenue.
1A: Despite subsection (1), the chief executive may not disclose biometric information relating to any person to an overseas agency, body, or person for the purpose of assisting the overseas agency, body, or person to perform the function specified in subsection (1)﻿(d).
2: The disclosure of information under subsection (1) must be—
a: in accordance with an agreement between the chief executive and the agency, body, or person concerned that complies with subsections (3) and (4); or
b: in accordance with subsection (8).
3: The chief executive must not enter into an agreement for the purpose of subsection (2)﻿(a) unless satisfied that it is justified to help prevent, identify, or respond to violations of New Zealand law or,—
a: in the case of an agreement with an international agency or body, to help prevent, identify, or respond to actions of a kind whose prevention or identification, or responding to which, is among the functions of the agency or body:
b: in any other case, to help prevent, identify, or respond to violations of the law of the State concerned.
4: For the purposes of subsection (2)﻿(a), an agreement—
a: must be in writing; and
b: must state criteria for the disclosure of information under it; and
c: must state, in respect of information to be disclosed,—
i: the use that the agency, body, or person may make of it; and
ii: either—
A: that the agency, body, or person must not disclose it to any other agency, body, or person; or
B: the other agencies, bodies, or persons to which the agency, body, or person may disclose any of it, and the extent to which, and conditions subject to which, the agency, body, or person may do so; and
d: may state—
i: the form in which the information may be disclosed:
ii: the method by which the information may be disclosed; and
e: may be varied from time to time.
5: The chief executive—
a: must consult the Privacy Commissioner before entering into an agreement under this section, or varying such an agreement; and
b: if the Privacy Commissioner so requires, must undertake a review of the agreement under this section, and the arrangements for disclosure under it; and
c: as soon as practicable after conducting a review required to be undertaken under paragraph (b), must report the result to the Privacy Commissioner.
6: The Privacy Commissioner must not require the chief executive to undertake a review of an agreement under subsection (5)﻿(b) within 12 months of last doing so.
7: This section does not limit the general powers of the chief executive to enter into agreements not related to the disclosure of information with any overseas agency, body, or person.
8: The chief executive may disclose information to an overseas agency, body, or person without a written agreement specified in subsection (2)﻿(a) if—
a: the functions of the agency, body, or person include the prevention, detection, investigation, prosecution, or punishment of customs offences of any kind or of other offences punishable by imprisonment; and
b: the information is disclosed subject to conditions stating—
i: the use that the agency, body, or person may make of it; and
ii: either—
A: that the agency, body, or person must not disclose it to any other agency, body, or person; or
B: the other agencies, bodies, or persons to which the agency, body, or person may disclose any of it, and the extent to which, and conditions subject to which, the agency, body, or person may do so; and
c: the chief executive makes and keeps a record of—
i: the information that was disclosed; and
ii: the agency, body, or person to which it was disclosed; and
iii: the conditions subject to which it was disclosed.
9: If, before the commencement of this Act, the Government of New Zealand or chief executive has entered into any agreement or arrangement with any overseas agency, body, or person and that agreement or arrangement could have been made or entered into under this section, the agreement or arrangement continues and has effect as if it had been made or entered into under this section. This subsection prevails over subsection (4).
10: The chief executive must not disclose any information under subsection (8) unless satisfied that it relates to a suspected violation of New Zealand law or,—
a: in the case of disclosure to an international agency or body, to a suspected action of a kind whose prevention or identification, or responding to which, is among the functions of the agency or body:
b: in any other case, to a suspected violation of the law of the State concerned. Section 281 substituted 2 July 2004 section 43 Customs and Excise Amendment Act 2004 Section 281(1A) inserted 22 August 2017 section 27 Enhancing Identity Verification and Border Processes Legislation Act 2017
282: Information that may be disclosed
1: The information that may be disclosed under section 281
a: airline passenger and crew lists:
b: craft movements (which may include passenger and crew lists):
c: past travel movements of specified people:
d: previous convictions of specified people:
e: general history of specified people (which may include associates and networks):
f: modus operandi of specified people:
g: known currency and other financial transactions of relevant interest, including involvement in money laundering:
h: intelligence analysis assessments and reports:
i: details of mail interceptions:
j: personal information:
k: names and details of Customs personnel, freight forwarding and transport personnel, and personnel in the trade and travel business:
l: details of known or suspected involvement of persons in illicit activities.
2: Section 281 Section 282 substituted 2 July 2004 section 43 Customs and Excise Amendment Act 2004 Section 282(1)﻿(j) replaced 22 August 2017 section 28 Enhancing Identity Verification and Border Processes Legislation Act 2017
282A: Customs may for certain purposes collect, use, or disclose certain information
1: This section applies to information viewed by the Customs under any of sections 38G to 38K section 95A
2: The Customs may collect, use, or disclose the information for any of the following purposes (and, in the case of personal information, despite anything in information privacy principles 2, 3, 10, or 11 of the Privacy Act 1993
a: exercising or performing a power, function, or duty under this Act:
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.
3: To avoid doubt, if the information is personal information and is disclosed by the Customs to an agency, body, or person under subsection (2) and for a purpose specified in that subsection, then the agency, body, or person—
a: is authorised by this section to obtain and collect that information for that purpose; but
b: may keep, use, or disclose that information only in accordance with the Privacy Act 1993
4: Section 281
a: 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; or
b: the processing of international passengers at the border by public authorities; or
c: border security; or
d: the protection of the health and safety of members of the public.
5: Nothing in this section limits section 38L(3)﻿(a) section 38O Section 282A inserted 2 July 2004 section 43 Customs and Excise Amendment Act 2004
282B: Access by accessing agency to border information
1: The purpose of this section is to facilitate the exchange of information between agencies at the border to enable them to co-ordinate their border protection functions.
2: An accessing agency may, for the purpose of this section, access any border information held by a holder agency if the access is authorised by regulations made under this Act.
3: In this section,— accessing agency border information
a: means any information or class of information that is—
i: held by a holder agency; and
ii: specified in regulations made under this Act; and
b: includes, without limitation, information about—
i: goods, persons, or craft:
ii: import or export transactions:
iii: importers or exporters holder agency Section 282B inserted 6 April 2012 section 26 Customs and Excise Amendment Act 2012
282C: Chief executive must review operation of section 282B
1: After the expiry of 5 years, but before the expiry of 6 years, after the commencement of section 282B
a: review the operation of that section; and
b: assess the impact of that section on the privacy of individuals, in consultation with the Privacy Commissioner; and
c: consider whether any amendments to the law are necessary or desirable and, in particular, whether there is a need to retain this section and sections 282B 286A 286B
d: report his or her findings to the Minister.
2: The Minister must present a copy of a report provided under this section to the House of Representatives as soon as practicable after receiving it. Section 282C inserted 6 April 2012 section 26 Customs and Excise Amendment Act 2012 Definitions for information-sharing provisions Heading inserted 6 April 2012 section 26 Customs and Excise Amendment Act 2012
282D: Definitions
In this section and sections 282E to 282L access border information
a: means information—
i: that is required to be supplied to the Ministry or the Customs by or under this Act or Part 3 Biosecurity Act 1993
ii: that is otherwise lawfully supplied or collected for a border protection purpose; and
b: includes, without limitation, information about—
i: goods, persons, or craft:
ii: import or export transactions:
iii: importers or exporters; and
c: also includes data or information that is derived from, or related to, any information referred to in paragraphs (a) and (b) border protection purpose
a: a Ministry-related
b: a customs-related border management function Customs customs-related border management function
a: to achieve the purpose of this Act; or
b: for the administration of this Act Director-General Ministry
a: means the department of State that, with the authority of the Prime Minister, is for the time being responsible for the administration of the Biosecurity Act 1993
b: includes—
i: the Director-General; and
ii: any inspector appointed under section 103 Ministry-related border management function
a: any function, duty, or power imposed or conferred on the Ministry by or under Part 3
b: any other function, duty, or power imposed or conferred on the Ministry by or under the Biosecurity Act 1993
i: to achieve the purpose of Part 3
ii: for the administration of Part 3
c: any function, duty, or power imposed or conferred on the Ministry by or 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 Section 282D inserted 6 April 2012 section 26 Customs and Excise Amendment Act 2012 Section 282D biosecurity-related border management function repealed 24 June 2014 section 27(1) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 282D border protection purpose amended 24 June 2014 section 27(2) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 282D computer system repealed 24 June 2014 section 27(3)﻿(a) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 282D Joint Border Management System JBMS repealed 24 June 2014 section 27(3)﻿(b) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 282D Ministry-related border management function inserted 24 June 2014 section 27(1) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 282D Ministry-related border management function amended 1 March 2016 section 447 Food Act 2014 Interim arrangements for information sharing Heading repealed 1 September 2017 section 282JAA(3)
282E: Purpose of sections 282F to 282H
Section 282E repealed 1 September 2017 section 282JAA(3)
282F: Interim collection of border information
Section 282F repealed 1 September 2017 section 282JAA(3)
282G: Requirement by or under this Act to supply border information is complied with if information is supplied to Ministry or other agency
Section 282G repealed 1 September 2017 section 282JAA(3)
282H: Interim access to border information
Section 282H repealed 1 September 2017 section 282JAA(3)
282I: Expiry of sections 282E to 282H and agreements made under section 282H
Section 282I repealed 1 September 2017 section 282JAA(3) Information sharing for joint border management Heading inserted 6 April 2012 section 26 Customs and Excise Amendment Act 2012
282JAA: Application of sections 282J to 282L
1: Sections 282J to 282L section 282I(1)
2: The interim arrangements for information sharing are the arrangements under all or any of the following:
a: sections 282E to 282H section 282H
b: sections 41B to 41E section 41E
3: On that date of expiry (as provided in section 282I(1) sections 282E to 282I Section 282JAA inserted 24 June 2014 section 30 Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014
282J: Collection of border information
1: The Customs may—
a: collect any border information:
b: store any border information in the JBMS.
2: If the border information is personal information, subsection (1) principle 2 3 Section 282J inserted 6 April 2012 section 26 Customs and Excise Amendment Act 2012
282K: Requirement by or under this Act to supply border information is complied with if information is supplied to Ministry or other agency
A person must be taken to have complied with a requirement by or under this Act to supply any border information to the Customs if, instead of to the Customs, the person supplies the border information to—
a: the Ministry, for the purposes of, and in accordance with, section 41G(1)
b: an agency appointed under section 41G(3) section 41G(1) Section 282K inserted 6 April 2012 section 26 Customs and Excise Amendment Act 2012
282L: Customs may access border information
1: The Customs may access any border information stored in the JBMS that is needed for, or relevant to, a customs-related border management function.
2: If the border information is personal information, subsection (1) principle 10
3: Subsections (1) and (2)
4: To avoid doubt, nothing in subsection (1)
a: goods, persons, or craft:
b: import or export transactions:
c: importers or exporters. Section 282L inserted 6 April 2012 section 26 Customs and Excise Amendment Act 2012
283: Chief executive to give written reasons for decisions open to appeal to Customs Appeal Authority
Without limiting any other obligation imposed on the chief executive to give notice in writing or to give reasons, in any case where a decision of the chief executive is open to an appeal to a Customs Appeal Authority, the notice of the decision of the chief executive must be given without undue delay and Section 283 amended 27 September 2001 section 11 Customs and Excise Amendment Act 2001
284: Giving of notice
1: A notice by the chief executive or an officer of Customs to a company may be given,—
a:
b: in the case of a company within the meaning of section 2
c: by delivery to an employee of the company at the company's head office or principal place of business; or
d: by leaving it at the company's registered office; or
e: by posting it to the company's registered office or delivering it to a box at a document exchange which the company is using at the time; or
f: by sending it by facsimile machine to a telephone number used for the transmission of documents by facsimile at the company's registered office or its head office or principal place of business; or
g: where an individual who is a director, or an employee, or an agent of the company is a registered user of the JBMS and uses the JBMS the JBMS
2: A notice by the chief executive or an officer of Customs to an overseas company may be given,—
a: by delivery to a person named in the overseas register as a director of the overseas company and who is resident in New Zealand; or
b: by delivery 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: by delivery to an employee of the overseas company at the overseas company's place of business in New Zealand or, if the overseas company has more than 1 place of business in New Zealand, at the overseas company's principal place of business in New Zealand; or
d: by posting it to the address of the overseas company's principal place of business in New Zealand or delivering it to a box at a document exchange which the overseas company is using at the time; or
e: by sending it by facsimile machine to a telephone number used for the transmission of documents by facsimile at the principal place of business in New Zealand of the overseas company; or
f: where an individual who is a director, or an employee, or an agent of the overseas company is a registered user of the JBMS and uses the JBMS the JBMS
3: A notice by the chief executive or an officer of Customs to a body corporate, other than a company or an overseas company, may be given,—
a: by delivery to a person who is a principal officer of the body corporate; or
b: by delivery to an employee of the body corporate at the principal office or principal place of business of the body corporate; or
c: by posting it to the address of the principal office of the body corporate or delivering it to a box at a document exchange which the body corporate is using at the time; or
d: by sending it by facsimile machine to a telephone number used for the transmission of documents by facsimile at the principal office or principal place of business of the body corporate; or
e: where an individual who is an employee or an agent of the body corporate is a registered user of the JBMS and uses the JBMS the JBMS
4: A notice by the chief executive or an officer of Customs to an individual may be given,—
a: by delivery to that person; or
b: by posting it to that person's address or delivering it to a box at a document exchange which that person is using at the time; or
c: by sending it by facsimile machine to a telephone number used by that person for the transmission of documents by facsimile; or
d: where the individual is a registered user of the JBMS the JBMS Section 284(1)﻿(a) repealed 5 December 2013 section 14 Companies Amendment Act 2013 Section 284(1)﻿(g) substituted 3 June 1998 section 8(1) Customs and Excise Amendment Act (No 2) 1998 Section 284(1)﻿(g) amended 24 June 2014 section 31(1)﻿(a) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 284(1)﻿(g) amended 24 June 2014 section 31(1)﻿(b) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 284(2)﻿(f) substituted 3 June 1998 section 8(2) Customs and Excise Amendment Act (No 2) 1998 Section 284(2)﻿(f) amended 24 June 2014 section 31(2)﻿(a) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 284(2)﻿(f) amended 24 June 2014 section 31(2)﻿(b) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 284(3)﻿(e) substituted 3 June 1998 section 8(3) Customs and Excise Amendment Act (No 2) 1998 Section 284(3)﻿(e) amended 24 June 2014 section 31(3)﻿(a) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 284(3)﻿(e) amended 24 June 2014 section 31(3)﻿(b) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 284(4)﻿(d) amended 24 June 2014 section 31(4)﻿(a) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 284(4)﻿(d) amended 24 June 2014 section 31(4)﻿(b) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014
285: Additional provision relating to notices under this Act
1: For the purposes of this Act, a notice is deemed to be given when it is deemed to be received in accordance with subsection (2).
2: For the purposes of this Act,—
a: a notice posted or delivered to a document exchange is deemed to be received 5 working days after it is posted or delivered:
b: a notice sent by facsimile machine is deemed to have been received on the working day following the day on which it was sent , except that a notice sent under section 56(2D)
c: a notice transmitted by electronic means is deemed to have been received on the working day following the day on which it was transmitted , except that a notice sent under section 56(2D)
d: in proving the giving of notice 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:
e: in proving the giving of notice by facsimile machine, it is sufficient to prove that the document was properly transmitted by facsimile machine to the person concerned:
f: in proving the transmitting of notice by electronic means, it is sufficient to prove that the notice was properly transmitted by electronic means in accordance with the normal operating procedure of the JBMS
3: A notice is not to be deemed to have been given to a person if the person proves that, through no fault on the person's part, the notice was not received within the time specified or was not received at all Section 285(2)﻿(b) amended 6 March 2007 section 23(1) Customs and Excise Amendment Act 2007 Section 285(2)﻿(c) amended 6 March 2007 section 23(2) Customs and Excise Amendment Act 2007 Section 285(2)﻿(f) amended 24 June 2014 section 32 Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 285(3) amended 6 March 2007 section 23(3) Customs and Excise Amendment Act 2007
286: Regulations
1: The Governor-General may from time to time, by Order in Council, make regulations for all or any of the following purposes:
a: prescribing purposes in respect of which areas used for those purposes are or are not required to be licensed as Customs controlled areas; and prescribing circumstances in respect of which areas used in any or all of those circumstances are—
i: exempted from the requirement to be licensed as a Customs controlled area (whether or not the exemption is on terms and conditions set by the chief executive):
ii: required to be licensed as a Customs controlled area:
b:
ba:
c: prescribing the circumstances in which and the period or periods of time for which no charges shall be made by the licensee of a Customs controlled area for the reception or storage of imported goods:
d: prescribing the content of the notice required to be given to the Customs by the person in charge of a craft under section 21
da: prescribing the deadline before which inward cargo reports must (under section 21A(2)
db: prescribing the deadline before which outward cargo reports must (under section 37A(2)
e: prescribing the time within which inward reports must (under section 26(2)﻿(a)
f: prescribing the persons or classes of persons who are exempted from the requirements of sections 28 29 30 32
g: prescribing the craft or classes of craft that are exempt from the application of section 33 section 37
ga: prescribing the time within which advance notices of departure section 34
gb: prescribing, for the purposes of paragraph (e) of the definition of person concerned in the movement of goods, persons, or craft section 38A
gc: prescribing the form and manner in which the Customs must be given access to information under section 38D section 38E
h: prescribing the time within which goods to which section 39(1)
i: prescribing the time within which goods must be claimed for the purposes of section 39(4)﻿(b)
j: prescribing the circumstances in which goods subject to the control of the Customs may be unloaded:
ja: prescribing the deadline before which transhipment requests must (under section 48A(2)
k: prescribing the time within which goods to which section 49(1)
l: prescribing the method by which the chief executive shall notify the rates of exchange of foreign currency to New Zealand currency:
m: prescribing the time within which goods to which section 70
n: prescribing the manner in which the volume of alcohol in an alcoholic beverage shall be specified on entry:
o: prescribing, for the purposes of section 85(2) or excise-equivalent duty
p: prescribing the records that are required to be kept for the purposes of section 95
pa: prescribing the form and manner in which the Customs must be given access to information under section 95A
q: prescribing exceptions, restrictions, or conditions to which the chief executive's power to refund or remit duty is subject:
r: prescribing the nature or value of sample goods that may be delivered free of duty and the conditions subject to which sample goods may be delivered free of duty:
s: prescribing the conditions subject to which a person may be released from a security given for the payment of duty on goods temporarily imported:
t: prescribing the conditions subject to which drawbacks of duty may be allowed, and the amounts of drawback that may be allowed:
u: prescribing the times within which Customs rulings must be made by the chief executive, which time shall, in the case of a ruling described in section 119(1)﻿(c) section 120(2)
v: providing for the manner of taking, use, and disposal of samples of goods taken by Customs officers for the purpose of section 151
w: prescribing the kinds of securities that may be taken under section 156
x:
xa:
y:
ya: prescribing, for the purposes of section 132A(2)﻿(c) Biosecurity Act 1993
yb: prescribing, for the purposes of section 135(1)﻿(d)
yc: prescribing for the purposes of section 136(2)﻿(b) section 136(2)﻿(a)
z: prescribing the documents that a Customs officer may require and the form of declaration to be completed under section 147(2)
aa:
bb: prescribing the procedure to be followed in the making of applications to Customs Appeal Authorities and in the conduct of appeals by Customs Appeal Authorities:
cc: making any provision which may be necessary or desirable to enable Customs Appeal Authorities to publish their decisions:
dd: prescribing the manner by which the chief executive may exercise any power to sell goods under this Act, and the manner (including the order of priority) in which the proceeds of sale shall be dispersed:
ee: prescribing the working hours of the Customs, and providing for the fixing by the chief executive of particular working hours in respect of any particular place:
ff: prescribing the form of warrants, declarations, and notices for the purposes of this Act:
gg: prescribing offences in respect of the contravention of, or non-compliance with, any regulations made under this Act; and prescribing the fines, not exceeding $1,000, that may be imposed in respect of any such offence:
hh: conferring or providing for exemptions from any provision of any regulation made under this Act:
ii: providing for such matters as are contemplated by or necessary for giving full effect to the provisions of this Act and for its due administration.
1A: Without limiting subsection (1)﻿(a), any regulations made under that provision prescribing areas used for the manufacture or processing of goods (other than tobacco) that are exempted from the requirement of section 10
a: as to the nature of the goods being manufactured or processed:
b: as to the source of the product being manufactured or processed:
c: limiting the use that may be made of the goods (for example, permitting personal use only):
d: limiting the age of any person involved in the manufacture or use of the goods:
e: limiting the quantity of goods that may be produced by any measure or other form of description.
2: Different dates for the payment of excise duty may be prescribed in accordance with subsection (1)﻿(m) in respect of different classes of goods subject to excise duty, or different classes of persons, or on any other differential basis. 1966 No 19 s 306 1990 No 89 s 9 Section 286(1)﻿(a) substituted 1 October 2008 section 6 Customs and Excise Amendment Act (No 2) 2008 Section 286(1)﻿(b) repealed 24 June 2014 section 33(1) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 286(1)﻿(ba) repealed 24 June 2014 section 33(1) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 286(1)﻿(da) inserted 24 June 2014 section 33(2) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 286(1)﻿(db) inserted 24 June 2014 section 33(2) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 286(1)﻿(e) amended 24 June 2014 section 33(3) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 286(1)﻿(ga) substituted 24 September 2009 section 17(1) Customs and Excise Amendment Act (No 3) 2008 Section 286(1)﻿(ga) amended 24 June 2014 section 33(4) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 286(1)﻿(gb) inserted 1 October 2004 section 44(3) Customs and Excise Amendment Act 2004 Section 286(1)﻿(gc) inserted 1 October 2004 section 44(3) Customs and Excise Amendment Act 2004 Section 286(1)﻿(ja) inserted 24 June 2014 section 33(5) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 286(1)﻿(o) amended 9 October 2002 section 26 Customs and Excise Amendment Act (No 2) 2002 Section 286(1)﻿(pa) inserted 1 October 2004 section 44(4) Customs and Excise Amendment Act 2004 Section 286(1)﻿(x) repealed 24 June 2014 section 33(6) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 286(1)﻿(xa) repealed 24 June 2014 section 33(6) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 286(1)﻿(y) repealed 24 June 2014 section 33(6) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 286(1)﻿(ya) inserted 24 June 2014 section 33(6) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 286(1)﻿(yb) inserted 24 June 2014 section 33(6) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 286(1)﻿(yc) inserted 24 June 2014 section 33(6) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 286(1)﻿(aa) repealed 1 October 2012 section 229(1) Search and Surveillance Act 2012 Section 286(1A) inserted 24 September 2009 section 17(2) Customs and Excise Amendment Act (No 3) 2008
286A: Regulations relating to information sharing
1: The Governor-General may, by Order in Council made on the recommendation of the Minister, make regulations for the purpose of section 282B
a: specifying any agency or any class of agencies as an accessing agency:
b: specifying any information or any class of information held by a holder agency as border information available to an accessing agency:
c: specifying any agency or any class of agencies as a holder agency:
d: authorising an accessing agency to access border information held by a holder agency:
e: prescribing the conditions under which an accessing agency may access border information held by a holder agency.
2: Before recommending the making of regulations under this section, the Minister must consider the following matters and consult on them in accordance with subsection (3)
a: whether the proposed regulations are consistent with the purpose of section 282B
b: whether the border information to be made available to an accessing agency under the proposed regulations includes personal information:
c: if the border information to be made available to an accessing agency under the proposed regulations includes personal information,—
i: the amount of personal information to be made available:
ii: whether that personal information represents a significant or negligible proportion of the border information:
iii: the sensitivity of that personal information:
iv: the level of accuracy of that personal information:
v: whether the proposed regulations will be consistent with, or will detract from, the information privacy principles of the Privacy Act 1993
vi: whether there are alternative ways to achieve the purpose of section 282B
3: The Minister must—
a: consult with the following:
i: the Privacy Commissioner:
ii: the agencies that may be affected by the proposed regulations:
iii: those organisations considered by the Minister to be representative of interests likely to be substantially affected by the proposed regulations:
iv: members of the public; and
b: give public notice of the consultation being undertaken; and
c: take the results of the consultation into account. Section 286A inserted 6 April 2012 section 27 Customs and Excise Amendment Act 2012
286B: Regulations are confirmable instruments
The explanatory note of regulations made under section 286A
a: they are a confirmable instrument under section 47B
b: they are revoked at a time stated in the note, unless earlier confirmed by an Act of Parliament; and
c: the stated time is the applicable deadline under section 47C(1)﻿(a) or (b) Section 286B replaced 1 January 2016 section 14 Legislation (Confirmable Instruments) Amendment Act 2015
287: Regulations for fees, charges, and expenses
1: Without limiting the power to make regulations conferred by any other section of this Act, but subject to the provisions of this Act, the Governor-General may from time to time, by Order in Council, make regulations—
a: prescribing the amounts of fees and charges payable under this Act or the method by which they are to be assessed, and the persons liable for payment of the fees and charges:
b: prescribing a rate or rates of charges for the attendance of Customs officers for the purposes of this Act:
c: providing for the liability of any person to pay any actual and reasonable expenses incurred by any Customs officer in respect of any attendance by that officer for the purposes of this Act:
d: prescribing the person or persons or classes of persons by whom the charges or expenses referred to in paragraphs (b) and (c) shall be paid, or authorising the chief executive to determine the person by whom they shall be paid.
2: Different rates of fees or charges, or both, may be prescribed in accordance with subsection (1)﻿(a) in respect of different classes of persons, or different types of Customs controlled areas, or on any other differential basis.
3: Different rates of charges may be prescribed in accordance with subsection (1)﻿(b) in respect of attendances during the working hours of the Customs or attendances outside the working hours of the Customs, or on any other differential basis.
4: Any regulation made under subsection (1) may—
a: prescribe the circumstances in which any fee, charge, or expense may be refunded, remitted, or waived, in whole or in part:
b: fix a date by which any fee or charge is to be paid.
5: This section 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 Section 287(5) inserted 15 February 2014 section 21(1) Airports (Cost Recovery for Processing of International Travellers) Act 2014
287A: Incorporation of provisions by reference in regulations
1: Regulations made under this Act (for example, regulations made under section 65
a: an international trade agreement to which New Zealand is a party (for example, a free trade agreement); or
b: another document 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: The incorporated provisions—
a: are the provisions as they exist at the time that the regulations are made; and
b: form part of the regulations for all purposes and have legal effect accordingly. Section 287A inserted 8 December 2009 section 23 Customs and Excise Amendment Act 2009
287B: Effect of amendments to, or replacement of, provisions incorporated by reference
An amendment to, or replacement of, provisions incorporated under section 287A Section 287B inserted 8 December 2009 section 23 Customs and Excise Amendment Act 2009
287C: Proof of provisions incorporated by reference
1: A copy of the provisions incorporated under section 287A
a: certified as a correct copy of the provisions by the chief executive; and
b: retained by the chief executive.
2: The production in proceedings of a certified copy of the provisions is, in the absence of proof to the contrary, sufficient evidence of the incorporation in the regulations of the provisions. Section 287C inserted 8 December 2009 section 23 Customs and Excise Amendment Act 2009
287D: Access to provisions incorporated by reference
1: The chief executive must—
a: ensure that copies of any provisions incorporated under section 287A
b: ensure that copies of the provisions are published on an Internet site that is, so far as practicable, publicly available free of charge; and
c: ensure that copies of the provisions are available for purchase at a reasonable price at places specified in a notice given under paragraph (d); and
d: give notice in the Gazette
i: the provisions are incorporated in particular regulations and the date on which the regulations were made; and
ii: copies of the provisions are available (at all reasonable times) for inspection during working hours, free of charge, at specified places; and
iii: copies of the provisions are available on a specified Internet site; and
iv: copies of the provisions can be purchased at specified places.
2: A failure to comply with this section does not invalidate regulations that incorporate provisions under section 287A Section 287D inserted 8 December 2009 section 23 Customs and Excise Amendment Act 2009
287E: Application of Legislation Act 2012 to provisions incorporated by reference
1: Part 2 section 287A
2: Subpart 1 section 287A
3: However, nothing in section 41 section 287A Section 287E replaced 5 August 2013 section 77(3) Legislation Act 2012
287F: Application of Regulations (Disallowance) Act 1989 to provisions incorporated by reference
Section 287F repealed 5 August 2013 section 77(3) Legislation Act 2012
288: Chief executive may make rules for certain purposes
1: The chief executive may from time to time make rules for all or any of the following purposes:
aaa: prescribing the form and content of, and the procedure to be followed in making, an application for an area to be licensed as a Customs controlled area:
aab: prescribing the form and content of, and the procedure to be followed in making, an application for an area to be licensed as a CASE:
a: prescribing the form and content of, and the particulars to be verified by declaration in, inward reports or advance notices of departure and the manner in which those reports must be delivered to the Customs
aa: prescribing the form and manner in which an inward cargo report under section 21A
b:
c: prescribing the form, or forms, of certificates of clearance to be issued under this Act:
ca: prescribing the form and manner in which an outward cargo report under section 37A
d: prescribing the form and manner in which goods to which section 39(1)
da: prescribing the form and manner in which a transhipment request under section 48A
e: prescribing the form and manner in which goods to which section 49(1)
f: prescribing the form and manner in which goods to which section 70
g: prescribing the manner in which the volume of alcohol in an alcoholic beverage is to be ascertained for the purposes of this Act:
h: prescribing the form of application for a Customs ruling:
ha: prescribing the form of application for registration as a JBMS user, and the information to be provided by the applicant:
i: prescribing the form and manner in which , and the time within which,
i: goods exempted from the requirements of section 39(1) section 40(c)
ii: goods deemed to be entered for the purposes of section 39(1) section 40(d)
iii: goods exempted from the requirements of section 49(1) section 50(a)
iv: goods deemed to be entered for the purposes of section 49(1) section 50(b)
j: setting out, for the information of registered JBMS users, the form and manner for the time being generally approved in writing under a border management function Act (as defined in subsection (1A)
1A: Border management function Act
a: this Act ( see section 134B(3)﻿(b)
b: the Biosecurity Act 1993 see section 7E(3)﻿(b)
c: an Act that is specified by regulations under section 165A section 41A(1) see section 7E(3)﻿(b)
d: the Agricultural Compounds and Veterinary Medicines Act 1997 see section 4B(3)﻿(b)
e: the Animal Products Act 1999 see section 6A(3)﻿(b)
f: the Food Act 2014 see section 132
g: the Hazardous Substances and New Organisms Act 1996 see section 97AA(3)﻿(b)
h: the Wine Act 2003 see section 113A(3)﻿(b)
2: The power to prescribe forms under this section includes the power to prescribe electronic message formats to be used for the electronic transmission of data to or between computers.
2A: No rule under subsection (1)﻿(j) subsection (1A)
a: agreed in writing between the chief executive and the chief executive of the department of State for the time being responsible for that Act's administration; and
b: for the purpose of developing all, or any specified, proposed rules of that kind; and
c: promptly after it is agreed or amended, revoked, or revoked and replaced, notified via an Internet site that is, so far as practicable, publicly available free of charge.
3: Every rule made under this section shall be signed by the chief executive.
4: The power of the chief executive to make rules under this section shall not be delegated to any other person.
5: Every rule made under any paragraph (except paragraph (d), (e), or (f)) Gazette
6: Where any rule is made under paragraph (d), (e), or (f) of subsection (1), the chief executive shall arrange for the publication in the Gazette
7: Where any rule is published or notified in the Gazette
8: The chief executive shall make copies of the rules available—
a: for inspection by members of the public free of charge; and
b: for purchase by members of the public at a reasonable price.
9: On the revocation of any rule made under subsection (1), subsection (8) shall cease to apply in relation to that rule.
10: Every rule made under this section shall come into force on the 28th day after the date of its publication or notification, as the case may be, in the Gazette
11: Every rule made under subsection (1) is a disallowable instrument, but not a legislative instrument, for the purposes of the Legislation Act 2012 section 41
12: The chief executive may, from time to time, amend or revoke any rules made under subsection (1), and the provisions of this section, with all necessary modifications, shall apply in respect of any such amendment or revocation. Section 288(1)﻿(aaa) inserted 24 June 2014 section 35(1) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 288(1)﻿(aab) inserted 24 June 2014 section 35(1) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 288(1)﻿(a) amended 24 June 2014 section 35(2) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 288(1)﻿(a) amended 24 September 2009 section 18 Customs and Excise Amendment Act (No 3) 2008 Section 288(1)﻿(a) amended 2 July 2004 section 45(a) Customs and Excise Amendment Act 2004 Section 288(1)﻿(aa) inserted 24 June 2014 section 35(3) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 288(1)﻿(b) repealed 6 March 2007 section 24(1) Customs and Excise Amendment Act 2007 Section 288(1)﻿(ca) inserted 24 June 2014 section 35(4) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 288(1)﻿(da) inserted 24 June 2014 section 35(5) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 288(1)﻿(ha) inserted 24 June 2014 section 35(6) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 288(1)﻿(i) added 9 October 2002 section 27 Customs and Excise Amendment Act (No 2) 2002 Section 288(1)﻿(i) amended 2 July 2004 section 45(c) Customs and Excise Amendment Act 2004 Section 288(1)﻿(j) inserted 24 June 2014 section 35(7) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 288(1A) inserted 24 June 2014 section 35(8) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 288(1A)﻿(f) amended 1 March 2016 section 447 Food Act 2014 Section 288(2A) inserted 24 June 2014 section 35(9) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 288(5) amended 24 June 2014 section 35(10) Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 288(11) replaced 5 August 2013 section 77(3) Legislation Act 2012
288A: Use of reasonable force must be reported
A Customs officer must, within 5 working days of using reasonable force under any provision of this Act, give the chief executive a written report on—
a: the use of the force; and
b: the circumstances in which it was used. Section 288A inserted 2 July 2004 section 46 Customs and Excise Amendment Act 2004 Levies for recovering border processing costs Heading inserted 28 May 2015 section 4 Customs and Excise Amendment Act 2015
288B: Levies for recovering border processing costs
1: In this section, traveller
2: Every traveller who on or after 1 January 2016 arrives in or departs 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 the Customs in, or for the purpose of, exercising its powers or performing its functions, under this Act or any other Act, 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 with such persons, representative groups, government departments, and Crown agencies as he or she considers reasonable and appropriate 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 made under this section—
a: is a legislative instrument and a disallowable instrument for the purposes of the Legislation Act 2012
b: must be presented to the House of Representatives under section 41 Section 288B inserted 28 May 2015 section 4 Customs and Excise Amendment Act 2015
288C: Contents of border processing levy order
1: A levy order under section 288B
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: exempt certain persons or classes of persons from the requirement to pay the levy:
d: prescribe persons responsible for collecting the levy from those primarily responsible for paying it:
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 such conditions as 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 an 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 collecting the levy:
iii: persons responsible for paying 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 288G(2) 1993 No 95 ss 140 141A Section 288C inserted 28 May 2015 section 4 Customs and Excise Amendment Act 2015
288D: 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 deemed to be 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 deemed to be held on trust for the chief executive.
4: Money deemed by subsection (3) to be 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 288B registered bank section 2(1) trust account 1993 No 95 s 140A Section 288D inserted 28 May 2015 section 4 Customs and Excise Amendment Act 2015
288E: Effect of levy order
If a levy order is made under section 288B
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 Section 288E inserted 28 May 2015 section 4 Customs and Excise Amendment Act 2015
288F: Compliance audits
1: While an order under section 288B
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), (2) 141C Section 288F inserted 28 May 2015 section 4 Customs and Excise Amendment Act 2015
288G: Auditors
1: A person is not qualified to be an auditor for the purpose of section 288F
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, and records—
i: that are required to be kept under section 288C(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, and 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 direction 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 Section 288G inserted 28 May 2015 section 4 Customs and Excise Amendment Act 2015
288H: Offences in relation to levy orders
1: A person commits an offence against this Act who fails to keep or maintain statements, accounts, or records that are required to be kept or maintained under an order made under section 288B
2: A person commits an offence against this Act who fails to make a return that the person is required to make by an order made under section 288B
3: A person commits an offence against this Act who makes a return that the person is required to make by an order made under section 288B
4: A person commits an offence against this Act who fails to comply with a requirement imposed under section 288G(3)﻿(a)
5: Every person who commits an offence against 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 $15,000.
6: Every person who commits an offence against 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 $3,000.
7: Every person who commits an offence against 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 $30,000. 1993 No 95 ss 154N(15), (16) 154O(7) Section 288H inserted 28 May 2015 section 4 Customs and Excise Amendment Act 2015
288I: Section 288H strict liability offences
1: This section applies to the offences in section 288H(1), (2), and (4)
2: The offences are strict liability offences and the prosecution is not required to prove that a defendant intended to commit the offence.
3: The defendant will have a defence 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.
4: The defence in subsection (3) is only available 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 Section 288I inserted 28 May 2015 section 4 Customs and Excise Amendment Act 2015 Consequential amendments, revocations, and repeals Heading inserted 28 May 2015 section 4 Customs and Excise Amendment Act 2015
289: Acts and regulations amended
1: The Acts specified in Schedule 5
2: The regulations specified in Schedule 6
290: Repeals and revocations
1: The enactments specified in Schedule 7
2: The regulations, orders, and notices specified in Schedule 8 Validation and savings provisions
291: Validation of acts done pursuant to Customs Duties Suspension (Inter-Governmental Agreements) Order 1963
Any act done pursuant to and in accordance with the provisions of the Customs Duties Suspension (Inter-Governmental Agreements) Order 1963 (SR 1963/150)
292: Savings for proceedings and other matters
1: The repeal of the Customs Act 1966 section 290
a: proceedings commenced in any court before the commencement of this Act:
b: the laying of any information pursuant to section 259 of the Customs Act 1966
c: an application under subsection (1) of section 19A of the Customs Act 1966
d: any Tariff classification opinion given by a Collector of Customs under section 19A of the Customs Act 1966
e: any referral under section 19B(2) of the Customs Act 1966
f: any appeal under section 19C(1) of the Customs Act 1966 section 19A of that Act
g: any application under section 140(3) of the Customs Act 1966
h: any appeal under section 140A(1) of the Customs Act 1966
i: any application for a determination or any determination made under section 151C of the Customs Act 1966
j: any appeal under section 151I of the Customs Act 1966 section 151C of that Act
k: any right or proceedings relating to a refund, remission, or drawback of duty under any of sections 171 to 177, and 183 of the Customs Act 1966
l: any right to recover money under section 182 of the Customs Act 1966
m: any application made to the Comptroller of Customs under section 287 of the Customs Act 1966
n: the condemnation of any goods in accordance with section 283 of the Customs Act 1966
2: For the purposes of subsection (1), the provisions of the Customs Act 1966
293: Savings provision in relation to Customs officers
A person who, immediately before the commencement of this Act, was an officer of Customs appointed in accordance with section 8 of the Customs Act 1966
293A: Saving of agreements made under section 280M before commencement of section 257 of Intelligence and Security Act 2017
Every agreement made under section 280M section 257 section 280M section 257 Section 293A inserted 1 April 2017 section 258 Intelligence and Security Act 2017 Transitional provisions
294: Transitional provision relating to terminology
1: Subject to any other provisions of this Act, and unless the context otherwise requires, every reference in any enactment, regulation, rule, order, or in any document in force or existing immediately before the commencement of this Act to the Customs Department shall, on and after the commencement of this Act, be read as a reference to the New Zealand Customs Service established by this Act.
2: Subject to any other provisions of this Act, and unless the context otherwise requires, every reference in any enactment, regulation, rule, order, or in any document in force or existing immediately before the commencement of this Act to an officer of Customs shall, on and after the commencement of this Act, be read as a reference to a Customs officer appointed under this Act.
3: Subject to any other provisions of this Act, and unless the context otherwise requires, every reference in any enactment, regulation, rule, order, or in any document in force or existing immediately before the commencement of this Act to the Comptroller of Customs shall, on and after the commencement of this Act, also be read as a reference to the chief executive of the New Zealand Customs Service.
4: On and after the commencement of this Act,—
a: all proceedings that were pending by or against the Customs Department immediately before the commencement of this Act may be carried on, completed, or enforced by or against the New Zealand Customs Service; and
b: all rights and obligations of the Customs Department existing immediately before the commencement of this Act shall become the rights and obligations of the New Zealand Customs Service.
5: Every reference in any enactment in force immediately before the commencement, on 1 October 1996, of this Act to Schedule 3 of the Customs Act 1966 must, on and after that commencement, be read as a reference to (as the case may be)—
a: Schedule 3
b: the Excise and Excise-equivalent Duties Table. Section 294(5) substituted 1 January 2010 section 11(3) Customs and Excise Amendment Act 2009
295: Transitional provision concerning assessment and payment of duty
The provisions of the Customs Act 1966 and all regulations, Orders in Council, warrants, and acts of authority under that Act shall continue in force and apply to—
a: the payment of duty payable before the commencement of this Act:
b: the assessment and payment of duty assessable before the commencement of this Act— as if this Act had not been passed.
296: Examination station deemed to be Customs controlled area
Any place that was, immediately before the commencement of this Act, an examination station appointed by the Comptroller of Customs in accordance with section 31 of the Customs Act 1966 section 12 paragraphs (d) and (e) of section 10
297: Examining place, Customs containerbase, sufferance wharf, and wharf deemed to be Customs controlled area
1: Any place that was, immediately before the commencement of this Act,—
a: an examining place appointed by the Comptroller of Customs in accordance with section 32 of the Customs Act 1966
b: a Customs containerbase appointed by the Comptroller of Customs in accordance with section 32A of the Customs Act 1966
c: a sufferance wharf appointed by the Comptroller of Customs in accordance with section 29 of the Customs Act 1966 shall be deemed for the purposes of this Act to be a Customs controlled area licensed under section 12 section 10(c)
2: Any place that was, immediately before the commencement of this Act, a wharf appointed by the Comptroller of Customs in accordance with section 28 of the Customs Act 1966 section 12 section 10(d)
298: Staff accommodation, facilities, and transit buildings deemed to be Customs controlled area
1: Any place that was, immediately before the commencement of this Act,—
a: staff accommodation or facilities directed by the Minister of Customs to be for the exclusive use of officers of Customs pursuant to section 33(1)﻿(a) of the Customs Act 1966
b: a transit building declared by the Minister of Customs to be required pursuant to section 33(1)﻿(b) of the Customs Act 1966 shall be deemed for the purposes of this Act to be a Customs controlled area licensed under section 12 paragraphs (d) and (e) of section 10
2: Where any area in any place referred to in subsection (1)﻿(a) of this section was, immediately before the commencement of this Act, entitled to be exempt from charges in accordance with section 33(2A) of the Customs Act 1966 section 302
299: Export warehouse deemed to be Customs controlled area
Any place that was, immediately before the commencement of this Act, an export warehouse licensed under the Customs Act 1966 section 12 section 10(b)
300: Manufacturing area deemed to be Customs controlled area
Any place that was, immediately before the commencement of this Act, a manufacturing area licensed under the Customs Act 1966 section 12 section 10(a)
301: Transitional provision relating to conditions of appointment or licence
Any specification, limitation, condition, or restriction that, immediately before the commencement of this Act, applied to any examination station, examining place, Customs containerbase, wharf, sufferance wharf, export warehouse, or manufacturing area shall continue to apply notwithstanding the passing of this Act until an application in respect of that area has been made in accordance with section 302
302: Application for licence as Customs controlled area to be made within 40 working days
Not later than 40 working days after the commencement of this Act the owner or occupier of or person operating in any area to which sections 296 to 300 section 11
303: Transitional status to continue until application made and disposed of
1: Subject to subsection (2), an area that is deemed to be a Customs controlled area under any of sections 296 to 300 section 302
2: Where, at the expiry of the period specified in section 302 sections 296 to 300
304: Transitional provision relating to persons approved to defer payment of duty
1: Subject to subsection (2) of this section, every person who, immediately before the commencement of this Act, was approved under section 152A(2) of the Customs Act 1966 section 86(6)
2: As soon as practicable after the commencement of this Act the chief executive shall issue to the person referred to in subsection (1) a notice under this Act specifying the terms and conditions applicable for the deferment of duty in place of the conditions imposed under section 152A of the Customs Act 1966
3: Notwithstanding the provisions of subsection (2), the chief executive may vary or cancel any approval to which subsection (1) applies, or may vary or cancel any term or condition affecting the approval.
305: Transitional provision relating to businesses not required to be licensed
1: Where, immediately before the commencement of this Act, a person carrying on business as a manufacturer of goods specified in Schedule 3 section 110 of the Customs Act 1966 section 12(4)
2: A direction of the chief executive deemed to be given under subsection (1) shall be deemed to be given in respect of the part of the business and the areas specified in the direction given by the Minister under the Customs Act 1966
3: Not later than 40 working days after the commencement of this Act, a person to whom this section applies shall make an application under this Act for the area in which the person carries on business as described in subsection (1) to be licensed as a Customs controlled area, and all the provisions of this Act shall apply to that application.
4: An area described in subsection (1) of this section shall continue to be deemed to be an area in respect of which the chief executive has given a direction under section 12(4)
5: Where, at the expiry of the period specified in subsection (3) of this section, no application has been made in accordance with that subsection, that area shall cease to be an area in respect of which the chief executive has given a direction under section 12(4)
305A: Transitional provisions relating to investigations of offences under Customs Act 1966
1: A person who may exercise a power under any of sections 146 152 160 161 165 166 and 167 Customs Act 1966
2: For the purposes of subsection (1), a reference to this Act—
a: in relation to any offence in sections 152(1) 165(1) 166(1) 167(1)
b: in relation to goods in section 160(1)
c: in relation to a thing in section 167(1)﻿(c) is taken to include a reference to the Customs Act 1966
3: After exercising, by virtue of subsection (1), any power under this Act in relation to a suspected offence against the Customs Act 1966 Customs Act 1966
4: Nothing in this section limits or affects the application of section 19 Customs Act 1966 Section 305A inserted 3 June 1998 section 9 Customs and Excise Amendment Act (No 2) 1998 Section 305A(1) amended 1 October 2012 section 229(2) Search and Surveillance Act 2012 Section 305A(4) amended 1 November 1999 section 38(1) Interpretation Act 1999
306: Power to amend Schedule 3 before this Act comes into force
Section 306 repealed 1 January 2010 section 11(3) Customs and Excise Amendment Act 2009
306A: Transitional and savings provisions relating to amendments to this Act
The transitional and savings provisions set out in Schedule 1AA Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Section 306A inserted 24 June 2014 section 36 Customs and Excise (Border Processing—Trade Single Window and Duties) Amendment Act 2014 Amendment to Goods and Services Tax Act 1985
307: Zero-rating—duty-free goods
1: Amendment(s) incorporated in the Act(s)
2: This section shall apply to supplies made on or after 1 October 1986. Amendments to Tariff Act 1988 Heading repealed 1 January 2010 section 9(6) Tariff Amendment Act 2009
308: Tariff items substituted
Section 308 repealed 1 January 2010 section 9(6) Tariff Amendment Act 2009
309: New concession reference inserted
Section 309 repealed 1 January 2010 section 9(6) Tariff Amendment Act 2009