Part 1 Preliminary provisions
Purposes and overview
3 Purposes of Act
The purposes of this Act are as follows:
(a)
to levy excise duty and excise-equivalent duty:
(b)
to enable the collection of—
(ii)
excise duty and excise-equivalent duty; and
(iii)
other types of duties, taxes, and levies:
(c)
to provide for the administration and enforcement of customs controls at the border and to facilitate border control through risk management:
(d)
to set out obligations of—
(i)
persons who cross the border; and
(ii)
persons who cause or allow goods, persons, or craft to cross the border:
(e)
to set out the powers of Customs in relation to goods, persons, and craft:
(f)
to restate, with some modifications, the law relating to customs:
Compare: 1996 No 27 Long Title
4 Overview of Act
(1)
This Act is divided into 6 Parts.
Part 1
(2)
This Part (Part 1) deals with preliminary matters, including the following:
(a)
definitions of terms used in this Act (sections 5 and 6):
Part 2
Part 3
(4)
Part 3 is about the entry and exit of goods, persons, and craft into and out of New Zealand, including the following:
(a)
what is to happen when a craft transporting goods or persons—
(i)
is en route to New Zealand; or
(ii)
has arrived in New Zealand; or
(b)
the designation of ports and airports as Customs places and the licensing of Customs-controlled areas, including a requirement that certain activities relating to goods, persons, or craft must be carried out only in Customs-controlled areas that are licensed for those activities (subpart 2):
(c)
the entry of, and accounting for, imported goods, goods on which excise duty is levied, and goods that are being exported (subpart 3):
(d)
prohibitions on the importation and exportation of—
(i)
objectionable publications; and
(ii)
goods that are designed, manufactured, or adapted for a dishonest purpose; and
(iii)
other goods prohibited by Order in Council or by the Secretary of Foreign Affairs and Trade (subpart 4 and Schedules 3A and 3B):
(e)
matters relating to duty on imported goods, including the valuation of imported goods for the purposes of duty (subpart 5 (including Schedule 4)):
(f)
excise duty and excise-equivalent duty credits (subpart 6):
(g)
the assessment, payment, and recovery of duty (subpart 7):
(h)
interest and penalties for late or incorrect payments of duty, incorrect refunds of duty, and drawback incorrectly allowed (subpart 8):
Part 4
(5)
Part 4 sets out powers that are given to Customs, including the following:
(a)
powers in relation to craft:
(b)
powers in relation to persons:
(c)
powers to enter certain places:
(d)
powers to examine goods, search for goods, ask questions about goods, and do other things in relation to goods:
(e)
powers to require documents to be produced, to examine, copy, and retain documents, and to do other things in relation to documents.
Part 5
(6)
Part 5 deals with administrative matters, including the following:
(b)
the licensing of Customs-approved areas for storing exports, the approval of Customs-approved secure export schemes, and the use of Customs-approved export seals (subpart 2 (including Schedule 6)):
(c)
the imposing of administrative penalties for incorrect entries relating to goods (subpart 3):
(d)
the use of automated electronic systems for the making of decisions (subpart 4):
(e)
the use of information by Customs and joint border management systems (subpart 5):
(f)
the disclosure of information by Customs to other government agencies, private sector organisations, and overseas authorities (subpart 6):
(g)
the regulation of electronic systems established by Customs to enable documents to be provided to Customs by persons registered to use the systems or by Customs to those persons (subpart 7):
(h)
the making of binding rulings by Customs (subpart 8):
(i)
administrative reviews of certain decisions made by Customs under this Act (subpart 9 (including Schedule 7)):
(j)
the establishment of Customs Appeal Authorities to determine appeals against certain decisions made by Customs under this Act (subpart 10 (including Schedule 8)).
Part 6
(7)
Part 6 deals with final and miscellaneous matters, including the following:
(d)
the giving of notices and other miscellaneous matters (subpart 4):
(e)
the repeal of the Customs and Excise Act 1996 and other consequential repeals, revocations, and amendments (subpart 5 (including Schedule 9)).
(8)
This section is only a guide to the provisions of this Act.
Section 4(4)(d)(iia): inserted, on 1 July 2020, by section 4(1) of the Customs and Excise (Tobacco) Amendment Act 2020 (2020 No 16).
Section 4(4)(d)(iii): amended, on 1 July 2020, by section 4(2) of the Customs and Excise (Tobacco) Amendment Act 2020 (2020 No 16).
Section 4(5): amended, on 21 May 2022, by section 50 of the Maritime Powers Act 2022 (2022 No 23).
Section 4(5): amended, on 1 October 2018, by section 9 of the Maritime Powers Extension Act 2018 (2018 No 38).
Definitions, application, and transitional provision
5 Definitions for Act
(1)
In this Act, unless the context otherwise requires,—
aircraft means any machine that can derive support in the atmosphere from the reactions of the air otherwise than by the reactions of the air against the surface of the earth
Armed Forces has the meaning given to that term in section 2(1) of the Defence Act 1990
arrive, as in arrive in New Zealand,—
(a)
in relation to a person, means to enter into New Zealand from a point outside New Zealand by any means, whether lawfully or unlawfully; and
(b)
in relation to a craft, means to arrive in New Zealand from a point outside New Zealand,—
(i)
whether lawfully or unlawfully; and
(ii)
whether or not the craft does any of the following:
(A)
lands, berths, moors, anchors, or stops at any place within New Zealand:
(B)
hovers above any place within New Zealand:
(C)
otherwise arrives at any place within New Zealand
authorised certification body means a body designated as an authorised certification body under section 435
authorised person means—
(a)
a person authorised under section 271 to carry out a function of a Customs officer under this Act; or
(b)
a person within a class of persons authorised under section 272 to carry out a function of a Customs officer under this Act
beer means an alcoholic drink made from yeast-fermented malt, water, and hops
biofuel means any gaseous or liquid fuel produced from biomass that can be used as a fuel for engines
biofuel blend means any product that results from blending biofuel with petrol, diesel, or other substances
biometric information, in relation to a person, means information that comprises—
(a)
1 or more of the following kinds of information:
(i)
a photograph of all or any part of the person’s head and shoulders:
(ii)
impressions of the person’s fingerprints:
(iii)
a scan of the person’s irises; and
(b)
an electronic record of the information that is capable of being used for biometric matching
cargo aggregator means a person who, for reward, aggregates cargo to be transported for different persons for transportation together on a craft—
(a)
in bulk cargo containers or otherwise; and
(b)
under a shared space, or other negotiated volume of cargo, arrangement with the craft’s owner or operator
cargo device means—
(a)
an intermodal container; or
(d)
anything that is similar to anything referred to in paragraphs (a) to (c)
certified copy, in relation to a document, means a document certified as a true copy of the document by or on behalf of the chief executive under the seal of Customs
chief executive means the chief executive of the New Zealand Customs Service
chief executive’s rules means rules made by the chief executive under section 421(1)
commercial transportation operator means any of the following:
(a)
an owner or operator of a craft that transports goods or persons for commercial purposes—
(i)
from New Zealand to a point outside New Zealand; or
(ii)
from a point outside New Zealand to a point within New Zealand:
(b)
an agent of an owner or operator referred to in paragraph (a):
(c)
a person who organises the handling or transportation of goods or persons for commercial purposes—
(i)
from New Zealand to a point outside New Zealand; or
(ii)
from a point outside New Zealand to a point within New Zealand:
(d)
an agent of a person who organises the handling or transportation of goods or persons as referred to in paragraph (c):
(e)
an owner, occupier, or operator of a Customs-controlled area that is licensed to be used for—
(i)
the disembarkation, embarkation, or processing of persons arriving in, or departing from, New Zealand; or
(ii)
the processing of craft arriving in, or departing from, New Zealand; or
(iii)
the loading or unloading of goods onto or from craft arriving in, or departing from, New Zealand:
(f)
any prescribed persons, or prescribed classes of persons, involved in any other way in the handling or transportation of goods or persons for commercial purposes—
(i)
from New Zealand to a point outside New Zealand; or
(ii)
from a point outside New Zealand to a point within New Zealand
contiguous zone is to be read in accordance with section 8A of the Territorial Sea, Contiguous Zone, and Exclusive Economic Zone Act 1977
contractor means a person who does work for valuable consideration on or in respect of any goods at the request of any other person (otherwise than as an employee of that other person) in circumstances where that other person supplies, but retains ownership of, some or all of the material used in the work
country includes a territory or a part of a country or territory
craft includes any aircraft, ship, or other machine or vessel, used or capable of being used for the transportation of goods or persons by air or by water
crime involving dishonesty has the meaning given to that term in section 2(1) of the Crimes Act 1961
Customs means the New Zealand Customs Service
Customs airport means an airport designated as a Customs airport under section 55
Customs Appeal Authority means an Authority established under section 348
Customs-approved area for storing exports or CASE means an area that—
(a)
is used for the purpose described in section 276(1) (whether or not it is used for any other purpose); and
Customs-approved export seal has the meaning given to that term in section 282(2)
Customs-approved secure exports scheme means a scheme approved by the chief executive as a Customs-approved secure exports scheme under section 281
Customs-approved secure package means a package of a kind approved by the chief executive under Schedule 6 for the purposes of a Customs-approved secure exports scheme (see clause 2(a) of that schedule)
Customs-controlled area means an area that—
Customs craft means any craft employed (wholly or partly) in the service of Customs
Customs direction—
(a)
means any request, direction, order, command, or instruction given by a Customs officer to any person—
(i)
to do, or to refrain from doing, any act; or
(ii)
to submit to a procedure for the purposes of this Act; and
(b)
includes—
(i)
any notice, poster, or sign publicly displayed by Customs in a Customs place or Customs-controlled area; and
(ii)
any direction contained in a form prescribed by regulations or the chief executive’s rules; and
(iii)
in relation to embarkation onto, or disembarkation from, a craft, any direction given by the person in charge of the craft, or by a crew member, at the direction of a Customs officer
Customs dog means a dog that is being used, or is intended for use, by Customs
Customs officer—
(a)
means a person appointed as a Customs officer under section 270; and
(b)
includes, except in section 273, an authorised person in relation to the carrying out by that person of a function in accordance with—
Customs place means a Customs port or Customs airport
Customs port means a port designated as a Customs port under section 55
Customs revenue means revenue managed by Customs on behalf of the Crown
Customs value, in relation to goods, means the Customs value of the goods determined in accordance with Schedule 4
dangerous item means any of the following:
(a)
a firearm (as that term is defined in section 11(2) of the Aviation Crimes Act 1972):
(b)
any dangerous or offensive weapon or instrument of any kind:
(d)
any explosive substance or device:
(e)
any injurious substance or device of any kind that could be used to endanger a person’s safety
defence area has the meaning given to that term in section 2(1) of the Defence Act 1990
Defence Force has the meaning given to that term in section 2(1) of the Defence Act 1990
designated place means—
(a)
a Customs-controlled area; or
(c)
a Police station to which a person reports under section 28; or
(d)
a place the chief executive authorises a craft to arrive at, or depart from, under section 21 or 43
Director-General of Biosecurity means the chief executive of the department of State that, with the authority of the Prime Minister, is responsible for the administration of the Biosecurity Act 1993
dishonest purpose, in relation to goods, is to be read in accordance with subsection (2)
document includes any of the following:
(a)
any form of writing on material:
(b)
information recorded, transmitted, or stored digitally or electronically, and any material subsequently derived from that information:
(d)
any book, map, plan, graph, or drawing:
(e)
any photograph, film, negative, or device in, on, or from which 1 or more visual images are capable of being stored or reproduced
domestic cargo means goods that—
(a)
are brought into a Customs-controlled area at a Customs place for transportation by air or sea to another Customs place on a craft that—
(i)
begins its journey outside New Zealand and, in the course of that journey, enters New Zealand and travels between at least 2 Customs places; or
(ii)
begins its journey at a Customs place and, in the course of that journey, travels to at least 1 other Customs place before departing from New Zealand; and
(b)
are—
(i)
within the Customs-controlled area referred to in paragraph (a); or
(ii)
on the craft referred to in paragraph (a)(i) or (ii) being transported from one Customs place to another Customs place; or
(iii)
having been transported from one Customs place to another Customs place, awaiting removal from a Customs-controlled area at the latter Customs place
domestic passenger means a passenger, not being an internationally ticketed passenger, who has an entitlement to air or sea travel for a domestic sector on—
(a)
a craft that—
(i)
begins its journey outside New Zealand; and
(ii)
in the course of that journey, enters New Zealand and travels between at least 2 Customs places; or
(b)
a craft that—
(i)
begins its journey at a Customs place; and
(ii)
in the course of that journey, travels to at least 1 other Customs place before departing from New Zealand
domestic sector means a journey within New Zealand from one Customs place to another Customs place
dutiable goods means goods of a kind subject to duty
duty means any of the following:
(a)
any duty, tax, fee, charge, or levy imposed on goods under this Act:
(e)
a duty or tax imposed by section 12 of the Goods and Services Tax Act 1985:
duty-free store means a Customs-controlled area that is licensed to be used for the storing of dutiable goods on which the duty has not been paid, pending their sale to persons arriving in, or departing from, New Zealand
eligible person, in relation to an area, means a person who—
(a)
is the owner or occupier of the area; or
Excise and Excise-equivalent Duties Order has the meaning given to that term in clause 16(7) of Schedule 3
Excise and Excise-equivalent Duties Table has the meaning given to that term in clause 16(7) of Schedule 3
export warehouse means a Customs-controlled area that is licensed to be used for the deposit, keeping, or securing of imported goods, or of Part A goods, without payment of duty, pending their export
exportation,—
(a)
in relation to goods, means the shipment of the goods in any craft for transportation to a point outside New Zealand, except where otherwise expressly provided; and
(b)
in relation to prohibited exports that are objectionable publications or other documents, includes their transmission by any means (other than by broadcasting) from New Zealand to a point outside New Zealand
exporter—
(a)
means any person by or for whom goods are exported; and
(b)
includes any person who, on or at any time after entry of the goods for export but before the goods are exported, is or becomes—
(i)
the owner of the goods; or
(ii)
entitled to the possession of the goods; or
(iii)
beneficially interested in the goods
fail to comply includes contravene
forfeited goods means goods that are forfeited to the Crown under section 176
function, as in a function of a person or body, includes the following:
(a)
a power of the person or body:
(b)
an obligation of the person or body:
(c)
a service that the person or body provides
importation,—
(a)
in relation to goods, means the arrival of the goods in New Zealand in any manner, whether lawful or unlawful, from a point outside New Zealand; and
(b)
in relation to prohibited imports that are objectionable publications or other indecent or obscene articles or other documents, includes their transmission by any means (other than by broadcasting) into New Zealand from a point outside New Zealand
importer—
(a)
means any person by or for whom goods are imported; and
(b)
includes—
(i)
the consignee of the goods; and
(ii)
any person who, on or at any time after the importation of the goods but before the goods cease to be subject to the control of Customs, is or becomes—
(A)
the owner of the goods; or
(B)
entitled to the possession of the goods; or
(C)
beneficially interested in the goods
international cargo means any cargo that—
(a)
has arrived in New Zealand from a point outside New Zealand; or
(b)
is to be exported from New Zealand
internationally ticketed passenger means a person who has an entitlement to air or sea travel for a domestic sector that is a domestic sector included in tickets for an international journey that—
(a)
began outside New Zealand; or
(b)
began in New Zealand and is to continue outside New Zealand
liquefied petroleum gas—
(a)
means propane, propylene, butane, butylene, or isobutane; and
(b)
includes a mixture consisting wholly or principally of any substance or substances referred to in paragraph (a), whether or not the mixture also contains any other hydrocarbon
manufacture, in relation to goods specified in the Excise and Excise-equivalent Duties Table,—
(a)
in relation to goods that are tobacco, means any of the following processes:
(i)
curing, cutting, pressing, grinding, crushing, or rubbing raw or leaf tobacco, or otherwise preparing raw or leaf tobacco or manufactured or partially manufactured tobacco:
(ii)
making cigarettes from tobacco:
(iii)
putting up for use or consumption scraps, waste, chippings, stems, or deposits of tobacco resulting from processing tobacco; and
(b)
in relation to goods that are a fuel, means any operation or process that is involved in the production of the goods; and
(c)
in relation to goods that are neither tobacco nor a fuel, means any of the following:
(i)
any operation or process that is involved in the production of the goods:
(ii)
any of the following processes that takes place on premises that are not licensed, or required to be licensed, under the Sale and Supply of Alcohol Act 2012:
(A)
filtering the goods, diluting the goods, or blending the goods with other goods (whether the other goods are the same as, similar to, or different from the goods):
(B)
putting the goods for the first time into a container (for example, a bag, barrel, bottle, can, cask, drum, or keg) in which they might be presented, or from which they might be dispensed, for sale to the public or any member of the public:
(C)
labelling or marking, for the first time, containers filled with the goods
manufactured tobacco means tobacco that has been manufactured or prepared for smoking or any other purpose
manufacturing area means a Customs-controlled area that is licensed to be used for the manufacture of Part A goods
marae includes the area of land on which all buildings, such as the wharenui (meeting house), the wharekai (dining room), ablution blocks, and any other associated buildings, are situated
Minister means the Minister of Customs
New Zealand, subject to section 190(1), means the land and waters enclosed by the outer limits of the territorial sea of New Zealand (as described in section 3 of the Territorial Sea, Contiguous Zone, and Exclusive Economic Zone Act 1977)
Normal Tariff has the meaning given to that term in section 2(1) of the Tariff Act 1988
objectionable publication means a publication (as that term is defined in section 2 of the Films, Videos, and Publications Classification Act 1993) that is objectionable within the meaning of that Act in the hands of all persons and for all purposes
occupier, in relation to land,—
(a)
means the owner of the land; and
(b)
includes a lessee or tenant, a licensee, or a person who has the right to occupy the land under other authority
operator,—
(a)
in relation to a business, means any person actively engaged (whether alone or with others) in the carrying on of the business; and
(b)
in the case of a body corporate, includes—
(i)
every director, manager, secretary, or other similar officer engaged in the direct control or management of the body corporate’s business; and
(ii)
a person who purports to act in any of the capacities referred to in subparagraph (i)
owner,—
(a)
in relation to a craft, includes—
(i)
the charterer of the craft; and
(ii)
any person acting as agent for the owner or charterer; and
(b)
in relation to goods, includes—
(ii)
any person having possession of the goods; and
(iii)
any person who is beneficially interested in the goods; and
(c)
in relation to land, means—
(i)
the person who is entitled to receive the rack rent in respect of the land; or
(ii)
the person who would be entitled to receive the rack rent in respect of the land if the land were let to a tenant at the rack rent
package includes—
(a)
any means used or capable of being used to pack, cover, enclose, contain, or encase goods for transportation; and
passenger name record or PNR, in relation to any person, means the electronic record created by a commercial transportation operator for a journey booked by or for the person, which typically includes the following information:
(b)
the person’s contact details:
(c)
the place where the person, or another person, booked the intended travel:
(d)
the date on which the person, or another person, booked the intended travel:
(e)
the name of any other person with whom the person intends to travel:
(f)
whether the person paid for his or her own intended travel, and the manner of payment:
(g)
the person’s travel movements before the intended travel:
(h)
any change in the person’s travel from the travel originally booked:
(i)
whether the person has checked baggage
personal information means information about an identifiable person (including (without limitation) biometric information)
postal article means any article or thing of any kind (including a letter, parcel, or package) received by or transmitted through—
(a)
a registered postal operator; or
prescribed means prescribed by regulations, except—
(a)
where it is stated that a matter is to be prescribed by the chief executive’s rules; and
prohibited exports means goods whose exportation is prohibited under section 95, 96, or 97 (whether conditionally or unconditionally)
prohibited goods means prohibited exports or prohibited imports
prohibited imports—
(a)
means goods whose importation is prohibited under section 95, 95A, or 96 (whether conditionally or unconditionally); and
(b)
includes goods whose importation is absolutely prohibited by a notice issued under section 22(1A) of the Misuse of Drugs Act 1975
public service has the meaning in section 10 of the Public Service Act 2020
reasonable period means a period that is not longer than necessary in the circumstances
registered user system has the meaning given to that term in section 322(3)
regulations means regulations made by Order in Council under section 403(1)
removed for home consumption, in relation to Part A goods that are manufactured in a manufacturing area, is to be read in accordance with clause 3 of Schedule 3 (except where clause 3(6) applies)
sealed Customs package means—
(a)
a Customs-approved secure package; or
(b)
a package in relation to which a Customs-approved export seal has been used
ship—
(a)
means a ship, boat, or other vessel used in navigation, whether or not it has any means of propulsion; and
(b)
includes—
(i)
a hovercraft or any other thing deriving full or partial support in the atmosphere from the reaction of air against the surface of the water over which it operates; and
(ii)
a submarine or other submersible
shipment, in relation to goods, includes loading the goods into or onto a craft
spirits—
(a)
means ethyl alcohol, whether denatured or not; and
(b)
includes—
(i)
spirituous beverages, including brandy, gin, rum, vodka, and whisky; and
(ii)
every description of spirituous liquor derived from ethyl alcohol
subject to the control of Customs, in relation to goods, is to be read in accordance with section 6
Tariff has the meaning given to that term in section 2(1) of the Tariff Act 1988
Tariff classification, in relation to goods, means the classification of those goods under Part 1 of the Tariff
Tariff heading has the meaning given to that term in section 2(1) of the Tariff Act 1988
Tariff item has the meaning given to that term in section 2(1) of the Tariff Act 1988
tobacco includes cigars, cigarettes, and snuff
tobacco refuse means any scraps, waste, chippings, stems, or deposits of tobacco resulting from the processing of tobacco
transport includes carry or convey
uncustomed goods means goods on which duty has become due and payable but is unpaid
unlawfully exported means exported in contravention of this Act or any other enactment
unlawfully imported means imported in contravention of this Act or any other enactment
vehicle means a conveyance for use on land, whether or not it is also capable of being used on or over water.
(2)
For the purposes of this Act, goods are for a dishonest purpose if—
(a)
the goods have been designed, manufactured, or adapted with intent to facilitate the commission of a crime involving dishonesty; or
(b)
the goods, having regard to all relevant circumstances, can reasonably be considered to be—
(i)
part of, or involved in, an attempt to commit a crime involving dishonesty to which section 72 of the Crimes Act 1961 applies; or
(ii)
related to a conspiracy to commit a crime involving dishonesty to which section 310 of the Crimes Act 1961 applies.
(3)
For the purposes of this Act, a contractor who does work on or in respect of any goods is treated as having manufactured them.
(4)
In this Act, a reference to an item in the Excise and Excise-equivalent Duties Table includes any item that is subsequently included in the table and that, with or without modification, replaces or corresponds to the earlier item.
Compare: 1996 No 27 ss 2(1), (3), 28(2), 32B(5), 38A, 54(1)(aa), (ab), (ac), (9), 56(1)(a), (ab), (ac), (2A), 59, 64A(1), 69(1)(b), 79A(2), 138, 209(1)(cab), (7), 225(1)(l), (la), 276(2)
Section 5(1) prohibited imports paragraph (a): amended, on 1 July 2020, by section 5(2) of the Customs and Excise (Tobacco) Amendment Act 2020 (2020 No 16).
Section 5(1) public service: replaced, on 7 August 2020, by section 135 of the Public Service Act 2020 (2020 No 40).
Section 5(1) tobacco refuse: inserted, on 1 July 2020, by section 5(1) of the Customs and Excise (Tobacco) Amendment Act 2020 (2020 No 16).
6 Definition: subject to the control of Customs
For the purposes of this Act, goods are subject to the control of Customs,—
(a)
if the goods are imported goods,—
(i)
from the time of importation:
(ii)
until the time when the goods are lawfully removed for home consumption or exportation from a Customs-controlled area:
(b)
if the goods are lawfully removed from a Customs-controlled area under a conditional permit or other authorisation granted under section 85(1)(b),—
(i)
from the time of their removal:
(ii)
until the time when the chief executive is satisfied that the conditions of the permit or other authorisation have been met:
(c)
if the goods are to be exported (whether or not under drawback) and are in a package in relation to which a Customs-approved export seal has been used,—
(i)
from the time when the seal is first used:
(ii)
until the goods depart from New Zealand:
(d)
if the goods are to be exported (whether or not under drawback) under a Customs-approved secure exports scheme,—
(i)
from the time when the goods are first secured in a Customs-approved secure package:
(ii)
until the goods depart from New Zealand:
(e)
if the goods are to be exported under drawback,—
(i)
from the earlier of the following:
(A)
the time of the claim for drawback:
(B)
the time when the goods are brought into a Customs-controlled area or a CASE (whether or not the goods are later transported from that area to another area of any kind, and, if the goods are so transported, during the transportation):
(ii)
until the goods depart from New Zealand:
(f)
if the goods are to be exported otherwise than under drawback,—
(i)
from the time when the goods are brought into a Customs-controlled area or a CASE (whether or not the goods are later transported from that area to another area of any kind, and, if the goods are so transported, during the transportation):
(ii)
until the goods depart from New Zealand:
(g)
if the goods are on board any craft to which section 191 applies, at all times that the craft is within New Zealand:
(h)
if the goods are Part A goods that are manufactured in a manufacturing area,—
(i)
from the time of manufacture:
(ii)
until—
(A)
the goods are removed for home consumption; or
(B)
the goods depart from New Zealand, if that occurs without the goods having been removed for home consumption:
(i)
if the goods are owned by, or in the possession of, an internationally ticketed passenger who is using air or sea travel for a domestic sector,—
(i)
from the time, at the commencement of the domestic sector, when the goods are—
(A)
brought into a Customs-controlled area that is licensed to be used for the disembarkation, embarkation, or processing of persons arriving in, or departing from, New Zealand; or
(B)
accepted for transportation by an airline or a shipping company:
(ii)
until the time, at the end of the domestic sector, when the goods are lawfully removed from a Customs-controlled area that is licensed to be used for the disembarkation, embarkation, or processing of persons arriving in, or departing from, New Zealand:
(j)
if the goods are owned by, or in the possession of, a domestic passenger who is using air or sea travel for a domestic sector,—
(i)
from the time, at the commencement of the domestic sector, when the goods are—
(A)
brought into a Customs-controlled area that is licensed to be used for the disembarkation, embarkation, or processing of persons arriving in, or departing from, New Zealand; or
(B)
accepted for transportation by an airline or a shipping company:
(ii)
until the time, at the end of the domestic sector, when the goods are lawfully removed from a Customs-controlled area that is licensed to be used for the disembarkation, embarkation, or processing of persons arriving in, or departing from, New Zealand:
(k)
if the goods are domestic cargo to which neither paragraph (i) nor paragraph (j) applies,—
(i)
from the time when the goods are brought into a Customs-controlled area at a Customs place:
(ii)
until the time when the goods are lawfully removed from that or any other Customs-controlled area.
Compare: 1996 No 27 s 20(1)
7 Application of Act to postal articles
(1)
This Act applies to postal articles, and goods contained in postal articles, in the same way that it applies to other goods, subject to regulations made for the purposes of subsection (3).
(2)
For the purposes of this Act, a postal article is treated as being produced or delivered to a Customs officer when it is brought into a Customs-controlled area.
(3)
Regulations may do any of the following:
(a)
provide that any separate postal articles (and the goods contained in them) may be treated as a single postal article consigned to a single person (whether the postal articles are addressed to the same person or different persons):
(b)
prescribe the persons who are treated as the importers or exporters of those postal articles or goods.
Compare: 1996 No 27 s 276(1), (3), (4)
8 Application of Act to foreign Government ships
Nothing in this Act or in any enactment made under this Act limits the immunities of the following:
(b)
any other foreign governmental ship operated for non-commercial purposes:
(c)
any foreign military aircraft:
(d)
members of the crew of any ship or aircraft to which paragraphs (a) to (c) apply.
Compare: 1996 No 27 s 4(8)
9 Transitional, savings, and related provisions
The transitional, savings, and related provisions set out in Schedule 1 have effect according to their terms.
10 Act binds the Crown
This Act binds the Crown except as provided in Schedule 2.
Compare: 1996 No 27 s 3
Part 4 Customs powers
190 Exercise of powers in contiguous zone
(1)
In the following provisions, New Zealand includes the contiguous zone:
(2)
The following provisions also apply in the contiguous zone as they apply in New Zealand:
(3)
A power under this Act that may be exercised in the contiguous zone as a result of subsection (1) or (2) may be exercised in the contiguous zone only in accordance with article 33 of the United Nations Convention on the Law of the Sea.
Powers in relation to craft
191 Boarding and searching craft
(1)
This section applies to the following craft:
(a)
a craft that has arrived in New Zealand:
(b)
a craft that is departing from New Zealand:
(c)
a craft in New Zealand that is en route to a point outside New Zealand:
(d)
a craft to which section 35(2) applies that is en route to a point within New Zealand:
(e)
any other craft in New Zealand that is transporting any domestic cargo or international cargo:
(f)
a craft that is in New Zealand and that a Customs officer has reasonable cause to suspect—
(i)
is transporting any dutiable, uncustomed, prohibited, or forfeited goods; or
(ii)
has been, is, or is about to be involved in the commission of an offence under this Act.
(2)
A Customs officer may board the craft.
(3)
A Customs officer may search the craft for the purpose of carrying out any function under this Act.
(4)
Part 4 of the Search and Surveillance Act 2012, except subpart 3, applies in respect of a power under this section where it is being exercised solely in reliance on subsection (1)(f).
(6)
In exercising the power to search under this section, a Customs officer may—
(a)
use reasonable force to—
(i)
enter any part of a craft; or
(ii)
open any package, locker, or other place:
(b)
examine all goods found on a craft.
Compare: 1996 No 27 ss 139(1), (5), (6), 140
192 Facilitation of boarding
(1)
A Customs officer may direct the person in charge of a ship to which section 191 applies—
(a)
to stop the ship and bring it to for boarding; and
(b)
to ensure that the ship remains stopped until a Customs officer directs that the ship may proceed.
(2)
A Customs officer may direct the person in charge of a craft to which section 191 applies to facilitate the boarding of the craft by all reasonable means.
Compare: 1996 No 27 ss 23(1), (3), 35
193 Offences in relation to facilitation of boarding
(1)
The person in charge of a ship commits an offence if the person fails to comply with any direction of a Customs officer under section 192(1).
(2)
The person in charge of a craft commits an offence if the person fails to comply with any direction of a Customs officer under section 192(2).
(3)
Section 54 (defences for offences) applies to an offence under this section as if this section were in subpart 1 of Part 3.
(4)
A person who commits an offence under this section is liable on conviction to—
(a)
imprisonment for a term not exceeding 12 months; or
(b)
a fine not exceeding $15,000.
Compare: 1996 No 27 ss 191(1)(c), (2), 193(1)(c), (2), 195
194 Stationing Customs officers on board craft
(1)
The chief executive may, for the purpose of enabling any Customs officer to carry out a function under this Act, station the officer on board a craft that has arrived in New Zealand.
(2)
The person in charge of the craft must ensure that the Customs officer is provided,—
(a)
free of charge, with—
(ii)
suitable accommodation and board in accordance with the officer’s reasonable requirements; and
(b)
with safe access to any part of the craft; and
(c)
with safe means of leaving the craft.
Compare: 1996 No 27 s 139(2)–(4)
195 Securing goods on craft
A Customs officer boarding or searching any craft in New Zealand under section 191 may, for the purpose of carrying out a function under this Act,—
(a)
secure goods on board that craft by appropriate means; or
(b)
remove goods on board that craft to a secure place.
Compare: 1996 No 27 s 141
196 Firing on ship
(1)
The person in charge of any craft in the service of the Crown—
(a)
must, at the request of the chief executive, give chase to any ship in New Zealand if—
(i)
the ship does not immediately bring to when signalled or required to bring to; or
(ii)
the person in charge of the ship refuses to permit the ship to be boarded; and
(b)
may, as a last resort (after having fired a warning shot), fire at or onto the ship to compel it to bring to.
(2)
In the case of a ship in the service of the Crown, the person in charge of the ship must ensure that the proper ensign of the ship or the Customs flag is hoisted or prominently displayed on the ship at all times when acting under this section.
Compare: 1996 No 27 s 142
197 Power to order ship to leave New Zealand
(1)
This section applies to a ship that has arrived in, or is departing from, New Zealand.
(2)
A Customs officer may, with the approval of the chief executive, order the person in charge of the ship to cause the ship to leave New Zealand.
(3)
If a Customs officer does so, the person in charge of the ship must cause the ship to leave New Zealand immediately.
(4)
The chief executive may approve the giving of an order under subsection (2) only if the chief executive is satisfied that it is in the public interest for the order to be given.
Compare: 1996 No 27 s 23(4), (5)
198 Offence in relation to power to order ship to leave New Zealand
(1)
The person in charge of a ship commits an offence if the person fails to comply with section 197(3).
(2)
Section 54 (defences for offences) applies to an offence under this section as if this section were in subpart 1 of Part 3.
(3)
A person who commits an offence under this section is liable on conviction to—
(a)
imprisonment for a term not exceeding 12 months; or
(b)
a fine not exceeding $15,000.
Compare: 1996 No 27 ss 191(1)(c), (2), 195
199 Detention of craft suspected to be involved in offences or smuggling migrants
(1)
This section applies if a Customs officer has reasonable cause to believe—
(a)
that an offence under this Act has been committed on, or in respect of, a craft that is in New Zealand; or
(b)
that an offence under this Act is being, or is about to be, committed on, or in respect of, a craft that is in New Zealand; or
(c)
that—
(i)
there is a person on a craft in New Zealand; and
(ii)
the craft has transported that person into New Zealand; and
(iii)
that transportation constituted an offence under section 98C(1) of the Crimes Act 1961.
(2)
A Customs officer—
(a)
may detain the craft at the place where it is:
(b)
may also direct—
(i)
that the craft proceed to the nearest Customs place or to any other place that the officer considers appropriate; and
(ii)
that the craft’s detention continue during the craft’s journey to that place, and at that place once the craft arrives there.
(2A)
A power in subsection (2) is exercisable only if, and for so long as, a Customs officer is satisfied that the exercise of the power is reasonably necessary to carry out an investigation into the commission of the offence concerned.
(2B)
If a direction is given under subsection (2)(b), a Customs officer may, for the purpose of implementing the direction, do any of the following:
(a)
direct any person on the craft to take any specified action:
(b)
take charge of the craft:
(c)
arrange for the craft to be towed by another craft.
(3)
Subsection (4) applies if the person in charge of the craft attempts, or threatens, to cause the craft to depart, without a certificate of clearance, from a place where it is detained under subsection (2).
(4)
A Customs officer may detain the craft until a certificate of clearance is issued.
Compare: 1996 No 27 s 143
Section 199(2): replaced, on 1 October 2018, by section 11 of the Maritime Powers Extension Act 2018 (2018 No 38).
Section 199(2A): inserted, on 1 October 2018, by section 11 of the Maritime Powers Extension Act 2018 (2018 No 38).
Section 199(2B): inserted, on 1 October 2018, by section 11 of the Maritime Powers Extension Act 2018 (2018 No 38).
Section 199(3): replaced, on 1 October 2018, by section 11 of the Maritime Powers Extension Act 2018 (2018 No 38).
200 Offences in relation to detained craft
(1)
A person commits an offence if the person, without the permission of the chief executive, takes, carries away, or otherwise converts to the person’s own use a craft detained under section 199(4).
(2)
A person who commits an offence under this section is liable on conviction,—
(a)
in the case of an individual, to—
(i)
imprisonment for a term not exceeding 12 months; or
(ii)
a fine not exceeding an amount equal to 3 times the value of the craft to which the offence relates:
(b)
in the case of a body corporate, to a fine not exceeding an amount equal to 3 times the value of the craft to which the offence relates.
Compare: 1996 No 27 ss 143(2), 215(3), (4)
Powers in relation to persons
201 Evidence of identity, entitlement to travel, etc
(1)
This section applies to the following persons:
(a)
an internationally ticketed passenger using air or sea travel for a domestic sector:
(b)
a domestic passenger using air or sea travel for a domestic sector:
(c)
a person in a designated place who—
(i)
has arrived in New Zealand; or
(ii)
is departing from New Zealand:
(d)
any other person who is within a Customs-controlled area that is licensed to be used for the disembarkation, embarkation, or processing of persons arriving in, or departing from, New Zealand.
(2)
The person must, on demand by a Customs officer,—
(b)
produce any prescribed document for inspection or, if the person is unable to produce the prescribed document, complete a declaration in the prescribed form.
(3)
A Customs officer may make a demand under subsection (2)(b) only for the purpose of establishing 1 or more of the following:
(b)
the person’s travel movements:
(c)
the person’s entitlement to air or sea travel for a domestic sector.
(4)
A Customs officer must immediately inspect and return a document produced by a person under subsection (2)(b).
(5)
Despite subsection (4), a Customs officer may retain a document produced under subsection (2)(b) for as long as is necessary to determine whether the chief executive wishes to exercise his or her power to retain the document under section 256.
(6)
If a document referred to in subsection (4) or (5) is produced in electronic form on a device,—
(a)
before the device can be retained under subsection (5) or a power under section 228 can be exercised in relation to the device, the relevant threshold in section 228 must be met; and
(b)
a Customs officer must immediately return the device under subsection (4) if paragraph (a) does not apply.
(7)
This section is subject to section 259 (which relates to unlawful travel documents).
Compare: 1996 No 27 s 147
202 Offence in relation to failure to produce evidence of identity, entitlement to travel, etc
(1)
A person commits an offence if the person, without reasonable excuse, fails to comply with a demand made under section 201(2).
(2)
A person who commits an offence under this section is liable on conviction to a fine not exceeding $5,000.
Compare: 1996 No 27 s 186
203 Verification of identity using biometric information
(1)
This section applies to a person in a designated place who—
(a)
has arrived in New Zealand; or
(b)
is departing from New Zealand.
(2)
A Customs officer may, during the processing of a person’s arrival in, or departure from, New Zealand, request the person to provide biometric information for the purpose of verifying the person’s identity using biometric matching.
(3)
A Customs officer may direct a person who fails to comply with a request under subsection (2) to remain in the designated place for any of the following purposes:
(a)
to enable a Customs officer to make any inquiries necessary to establish the identity of the person:
(b)
to enable a Customs officer to obtain the attendance of, or make inquiries of, a constable, a bailiff, or an employee or agent of a department of State who is authorised, in respect of a matter specified in section 208(1)(b), to do any of the following:
(ii)
ascertain or determine the status of the person:
(4)
A person must comply with a direction given under subsection (3).
(5)
A direction under subsection (3) ceases to have effect 4 hours after it is given.
204 Detention of persons failing to comply with direction under section 203(3)
(1)
A Customs officer may detain a person who fails to comply with a direction given under section 203(3) for any of the purposes referred to in that subsection.
(2)
The person may be detained for a reasonable period not exceeding 4 hours.
(3)
A Customs officer may use reasonable force, if necessary, when exercising the power of detention under this section.
(4)
To avoid doubt, this section does not prevent a person—
(a)
being detained or further detained under any other provision of this Act or under any other enactment (if there are lawful grounds for that detention); or
(5)
In this section, detain includes deliver a person to a Police station or into the custody of a constable.
205 Questioning persons about goods and debt
(1)
This section applies to the following persons who are in New Zealand:
(a)
any person who has arrived in New Zealand within the preceding 72 hours:
(b)
any other person who is on board, or is in the process of disembarking from, a craft that has arrived in New Zealand:
(c)
any person who is departing from New Zealand:
(d)
any other person who is on board, or is in the process of embarking onto, a craft that is to depart from New Zealand:
(e)
any other person who is within a Customs-controlled area that is licensed for any of the purposes referred to in section 56(1)(c) to (f):
(f)
any other person who is within a duty-free store.
(2)
A Customs officer may question the person as to any of the following:
(a)
whether the person has or has had in his or her possession any dutiable, prohibited, uncustomed, or forfeited goods:
(b)
the nature, origin, value, ownership, or intended destination of any dutiable, prohibited, uncustomed, or forfeited goods:
(c)
whether any debt—
(i)
is due to the Crown under this Act; and
(ii)
is payable by the person or a company, trust, partnership, or other enterprise of which the person is or was a director, manager, trustee, secretary, officer, or agent:
(d)
the nature and extent of the debt (if any).
Compare: 1996 No 27 s 145
206 Detention of persons questioned about goods or debt and suspected to be involved in offences
(1)
A Customs officer may detain a person if—
(a)
a Customs officer—
(i)
is not satisfied that an answer to a question put to the person under section 205(2) is correct; or
(ii)
has not been given an answer to a question put to the person under section 205(2); or
(iii)
is not satisfied as to a reason or explanation given by the person in response to a question put to the person under section 205(2) about 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
(b)
a Customs officer has reasonable cause to suspect that an offence under this Act has been, is being, or is about to be committed by the person or any other person associated with that person.
(2)
The power of detention under this section may be used only for 1 or both of the following purposes:
(a)
to enable the Customs officer to make any inquiries necessary to establish whether an answer to a question or a reason or an explanation given is correct:
(b)
to obtain the attendance, or make inquiries, of another Customs officer or any other person who is entitled to exercise any power to question, detain, or arrest a person under this Act.
(3)
A person may be detained under this section for a reasonable period not exceeding 4 hours.
(4)
To avoid doubt, this section does not prevent a person—
(a)
being detained or further detained under any other provision of this Act or under any other enactment (if there are lawful grounds for that detention); or
Compare: 1996 No 27 s 148
207 Completion of processing under Immigration Act 2009 and Biosecurity Act 1993
(1)
This section applies to a person in a designated place who—
(a)
has arrived in New Zealand; or
(b)
is departing from New Zealand.
(2)
The person must remain in the designated place until processing is completed in respect of the person’s arrival in, or departure from, New Zealand under—
(3)
A Customs officer may direct the person to comply with the person’s obligations under subsection (2).
(4)
The processing referred to in subsection (2) is completed when—
(a)
the person has complied with all obligations imposed on the person, in respect of the person’s arrival in, or departure from, New Zealand, under—
(b)
the functions that are required to be carried out under those Acts in relation to the person in the designated place have been, so far as practicable, carried out in that place.
Compare: 1996 No 27 s 32B
208 Cases requiring investigation for public health or law enforcement purposes
(1)
This section applies to a person in a designated place if—
(a)
the person—
(i)
has arrived in New Zealand; or
(ii)
is departing from New Zealand; and
(b)
a Customs officer has reasonable cause to suspect that the person—
(i)
is liable to be detained under any enactment because of an infectious disease; or
(ii)
is liable to arrest under warrant; or
(iii)
is, in attempting to depart from New Zealand or in attempting to remove any other person from New Zealand, contravening, or about to contravene, any enactment or an order of a court; or
(iv)
is liable to be prosecuted for an offence punishable by imprisonment; or
(v)
has contravened any of the following enactments:
(vi)
is endangering, or threatening to endanger, the life, health, or safety of a person or group of persons.
(2)
The Customs officer may direct the person to remain in the designated place for the purpose of obtaining the attendance of, or making inquiries of, a constable, a bailiff, or an employee or agent of a department of State who is authorised, in respect of a matter specified in subsection (1)(b), to do any of the following:
(b)
ascertain or determine the status of the person:
(3)
A person to whom this section applies must comply with a direction of a Customs officer given under this section.
(4)
A direction under this section ceases to have effect 4 hours after it is given.
Compare: 1996 No 27 s 32C
209 Offence in relation to requirements imposed under section 207 or 208
(1)
A person commits an offence if the person wilfully fails to comply with any requirement imposed on that person by or under section 207 or 208.
(2)
A person who commits an offence under this section is liable on conviction to a fine not exceeding $5,000.
Compare: 1996 No 27 s 180
210 Search of persons
(1)
This section applies to the following persons who are in New Zealand:
(a)
any person who is on board, or is in the process of disembarking from, a craft that has arrived in New Zealand:
(b)
any person in a designated place—
(i)
who has arrived in New Zealand; or
(ii)
who is departing from New Zealand:
(c)
any person who is on board, or is in the process of embarking onto, a craft that is departing from New Zealand.
(2)
A Customs officer or constable may—
(a)
conduct a preliminary search of the person; and
(b)
for the purpose of conducting the preliminary search, detain the person for a reasonable period.
(3)
A Customs officer or constable may search the person (whether or not a preliminary search of the person has been conducted) if a Customs officer or constable has reasonable cause to suspect—
(a)
that the person has hidden on or about his or her person—
(i)
any dutiable, uncustomed, prohibited, or forfeited goods; or
(ii)
evidence relating to any such goods; or
(iii)
any thing that is, or might be, evidence of a contravention of this Act; or
(b)
that—
(i)
the person has a dangerous item on or about his or her person; and
(ii)
the item poses a threat to the safety of the officer or constable, or any other person; and
(iii)
there is a need to act immediately in order to address that threat; and
(iv)
a preliminary search would expose the Customs officer or constable, or any other person, to greater risk from the threat.
(4)
Part 4 of the Search and Surveillance Act 2012, except subpart 3, applies in respect of the powers under subsection (3).
(6)
In this section, preliminary search means a search that—
(a)
involves little or no physical contact between the person conducting the search and the person being searched; and
(b)
is conducted—
(i)
by using an aid or aids such as a Customs dog, a chemical substance, or imaging equipment, or some other mechanical, electrical, or electronic device, or other similar aid; but
(ii)
not by any more invasive means.
Compare: 1996 No 27 ss 149, 149A, 149B(1), (7)–(9), 149BA
211 Search of persons suspected of having goods hidden on or about their person
(1)
This section applies to—
(a)
any person who has arrived in New Zealand at a place other than a Customs place within the preceding 24 hours; or
(b)
any person who is about to depart from New Zealand from any place other than a Customs place; or
(c)
any person who is in a Customs place.
(2)
A Customs officer or constable may search the person if a Customs officer or constable has reasonable cause to believe that the person has hidden on or about his or her person—
(a)
any dutiable, uncustomed, prohibited, or forfeited goods; or
(b)
evidence relating to any such goods; or
(c)
any thing that is, or might be, evidence of a contravention of this Act.
(3)
Part 4 of the Search and Surveillance Act 2012, except subpart 3, applies in respect of the powers under this section.
Compare: 1996 No 27 s 149B(2), (3), (7)–(9)
212 Detention of persons committing or about to commit certain offences
(1)
A Customs officer may detain a person who the Customs officer on reasonable grounds believes is committing, or is about to commit, an offence under section 20, 34, or 209 by—
(a)
leaving or boarding a craft in contravention of section 19; or
(b)
not complying with a Customs direction, in contravention of section 29(2); or
(c)
not proceeding to a Customs-controlled area, in contravention of section 29(3)(a); or
(d)
not remaining in a Customs-controlled area, in contravention of section 29(3)(b); or
(e)
failing to comply with a direction given to the person under section 207(3).
(2)
A Customs officer—
(a)
may detain a person under this section only for the purpose of—
(i)
ensuring the person’s compliance with 1 or more of the provisions referred to in subsection (1)(a) to (e); or
(ii)
delivering the person to a Police station or to the custody of a constable; and
(b)
may detain a person under this section only for a reasonable period; and
(c)
must release a person detained under this section immediately after the person has complied with the requirements of—
(i)
the provision in relation to which he or she was detained; and
(ii)
any other applicable provision referred to in subsection (1)(a) to (e).
(3)
A Customs officer may use reasonable force, if necessary, to detain a person under this section.
(4)
A Customs officer must not detain a person under this section if the officer believes that the person has already committed an offence to which subsection (1) relates.
(5)
To avoid doubt, this section does not prevent a person—
(a)
being detained or further detained under any other provision of this Act or under any other enactment (if there are lawful grounds for that detention); or
Compare: 1996 No 27 s 148B(1)(a), (d)–(f), (2), (4)–(8)
213 Detention of persons who do not report to or remain at certain places
(1)
A Customs officer or constable may detain a person who the Customs officer or constable has reasonable grounds to believe is committing, or is about to commit, an offence under section 34 by—
(a)
not reporting immediately to a Customs officer or a Police station on arrival in New Zealand in contravention of section 28(a); or
(b)
not remaining at the place where he or she reported to a Customs officer, or at the Police station, in contravention of section 28(b).
(2)
A Customs officer or constable—
(a)
may detain a person under this section only for the purpose of—
(i)
ensuring that the person complies with section 28; or
(ii)
removing or delivering the person to a Police station; or
(iii)
in the case of a Customs officer, delivering the person into the custody of a constable; and
(b)
may detain a person under this section only for a reasonable period; and
(c)
must release a person detained under this section immediately after the person has complied with section 28(a) or (b) (as the case may be).
(3)
A Customs officer or constable may use reasonable force, if necessary, to detain a person under this section.
(4)
A Customs officer or constable must not detain a person under this section if the officer believes that the person has already committed an offence to which subsection (1) relates.
(5)
To avoid doubt, this section does not prevent a person—
(a)
being detained or further detained under any other provision of this Act or under any other enactment (if there are lawful grounds for that detention); or
Compare: 1996 No 27 s 148B(1)(b), (c), (2), (4)–(8)
214 Seizure of items found
(1)
A Customs officer or constable may seize any thing found on or about a person when carrying out a search under section 210 or 211 that the Customs officer or constable has reasonable cause to suspect is—
(b)
dutiable, uncustomed, prohibited, or forfeited goods; or
(c)
evidence relating to goods referred to in paragraph (b); or
(d)
a thing that is, or might be, evidence of a contravention of this Act.
(2)
The provisions of subparts 1, 5, 6, 7, 9, and 10 of Part 4 of the Search and Surveillance Act 2012 apply in respect of the powers under this section.
Compare: 1996 No 27 s 149C
215 Powers in relation to unauthorised persons remaining in certain Customs-controlled areas
(1)
This section applies to a person who is in a Customs-controlled area that is licensed for any of the purposes described in section 56(1)(c) to (f).
(2)
A Customs officer may—
(a)
question a person to whom this section applies about any of the following matters:
(ii)
the person’s residential address:
(iii)
the person’s reason or purpose for entering or remaining in the Customs-controlled area; and
(b)
detain a person to whom this section applies for a reasonable period for the purpose of questioning the person under paragraph (a).
(3)
A Customs officer may—
(a)
direct a person to whom this section applies to leave the Customs-controlled area; and
(b)
remove the person from the Customs-controlled area if the person does not leave immediately.
(4)
A Customs officer may use reasonable force, if necessary, when exercising a power under subsection (2)(b) or (3)(b).
Compare: 1996 No 27 s 149AA
216 Use of electronic communication devices prohibited in certain places
(1)
This section applies to—
(a)
any Customs-controlled area or Customs place that is used by persons arriving in, or departing from, New Zealand; and
(b)
any other place that is being used by persons arriving in, or departing from, New Zealand.
(2)
A Customs officer may erect a sign in the area or place prohibiting the use of any electronic communication device indicated on the sign.
(3)
If a sign has been erected in accordance with subsection (2), a Customs officer may direct any person in the area or place not to use, or to stop using, any electronic communication device identified on the sign.
(4)
In this section, electronic communication device means any of the following:
(b)
any other electronic device (except a disability device) that is capable of—
(ii)
computing information; or
(iii)
communicating in any other way using any technology (including telecommunication, radiocommunication, and broadcasting technology).
Compare: 1996 No 27 s 32A
217 Offence in relation to use of electronic communication device
(1)
A person commits an offence if the person fails to comply with a direction given under section 216(3).
(2)
Section 54 (defences for offences) applies to an offence under this section as if this section were in subpart 1 of Part 3.
(3)
A person who commits an offence under this section is liable on conviction to a fine not exceeding $1,000.
Compare: 1996 No 27 ss 194A, 195
218 Questioning specified persons about arrival or departure
(1)
This section applies if a Customs officer has reasonable cause to suspect that—
(a)
a person has disembarked from a craft that has arrived in New Zealand and, without being otherwise authorised, has not reported to a Customs officer or a Police station on his or her arrival (in contravention of section 28); or
(b)
a person is attempting to depart from New Zealand from a place other than a Customs place without an exemption or without being authorised by a Customs officer (in contravention of section 31).
(2)
A Customs officer may question the person about any of the following matters:
(b)
the person’s residential address:
(c)
the person’s date of birth:
(d)
the person’s travel movements:
(e)
the person’s entitlement to travel:
(g)
if subsection (1)(a) applies (arrival in New Zealand),—
(i)
the craft from which the person disembarked or is suspected of disembarking:
(ii)
any other person who is, or was, involved in the person’s arrival or suspected arrival:
(iii)
whether the other person was on the craft:
(h)
if subsection (1)(b) applies (attempted departure from New Zealand),—
(i)
the craft on which the person attempted to depart, or is suspected of attempting to depart, from New Zealand:
(ii)
any other person who is, or was, involved in the person’s departure, attempted departure, or suspected departure:
(iii)
whether the other person was on the craft.
(3)
A Customs officer may also demand that the person produce documents that—
(a)
are in the person’s possession or under the person’s control; and
(b)
relate to the matters the person has been questioned about under subsection (2).
(4)
A Customs officer may do any of the following things with a document produced under subsection (3):
(a)
inspect the document and immediately return it to the person when the officer has finished inspecting it:
(b)
inspect the document and retain it for the length of the person’s detention under section 220:
(c)
inspect the document and retain it for as long as is necessary to ascertain whether the chief executive wishes to exercise his or her power under section 256 to retain the document:
(d)
inspect the document and remove it for the purpose of making a copy under section 257:
(6)
Section 383(3) (failure to answer questions on ground of self-incrimination) does not apply in respect of a question asked under this section.
Compare: 1996 No 27 ss 145A, 147A
219 Offence in relation to failure to produce evidence of identity, entitlement to travel, or other matters
(1)
A person commits an offence if the person, without reasonable excuse, fails to comply with a demand made under section 218(3).
(2)
A person who commits an offence under this section is liable on conviction to a fine not exceeding $5,000.
Compare: 1996 No 27 s 186
220 Detention of person to whom section 218 relates
(1)
A Customs officer may detain a person to whom section 218 relates for any of the following purposes:
(b)
to enable the officer to make the inquiries that are necessary to establish whether an answer to a question put to the person under section 218(2) is correct:
(c)
to obtain the attendance, or make inquiries, of another Customs officer or person entitled to exercise a power to question, detain, or arrest a person under this Act or the Crimes Act 1961:
(d)
to deliver the person to a Customs place or Police station where the person may be, or may continue to be, questioned.
(2)
The person may be detained—
(a)
for a reasonable period not exceeding 12 hours:
(b)
for a further reasonable period if accident, stress of weather, or some other difficulty of transport or special circumstance makes it impossible for a Customs officer to do any of the things specified in subsection (1)(a) to (d).
(3)
The person must be questioned under section 218(2) as soon as practicable after the person is detained under this section.
(4)
A Customs officer must release the person immediately after the person answers the questions put to the person under section 218(2) if the officer—
(a)
is satisfied that the person has correctly answered the questions; and
(b)
has no reasonable cause to suspect that the person has—
(5)
A Customs officer may continue to detain a person after the person is questioned under section 218(2) if the officer—
(a)
is not satisfied that the person has correctly answered a question put to the person; or
(b)
is not satisfied that the person has given an answer to a question put to the person; or
(c)
has reasonable cause to suspect that the person has—
(6)
A Customs officer may use reasonable force, if necessary, to detain a person under this section.
(7)
To avoid doubt, this section does not prevent a person—
(a)
being detained or further detained under any other provision of this Act or under any other enactment (if there are lawful grounds for that detention); or
Compare: 1996 No 27 s 148A
221 Detention for public health or law enforcement purposes
(1)
A Customs officer may detain under this section a person—
(a)
who is being detained under section 206, 212, or 220 if the Customs officer has reasonable cause to suspect that 1 or more of the provisions of section 208(1)(b) apply to that person; or
(b)
who is required to comply with a direction given under section 208 but fails to comply.
(2)
A Customs officer may detain a person under this section to obtain the attendance of, or make inquiries of, a specified official who is authorised to do any of the following:
(b)
ascertain or determine a matter relating to the status of the person:
(3)
A person may be detained under this section for a reasonable period not exceeding the shorter of the following periods:
(b)
if the person’s detention commenced under section 206 or 220, the maximum period for which the person could, at the time of his or her detention under this section, have been detained under section 206 or 220 (as the case may be).
(4)
A Customs officer may use reasonable force, if necessary, to detain a person under this section.
(5)
To avoid doubt, this section does not prevent a person—
(a)
being detained or further detained under another provision of this Act or under any other enactment (if there are lawful grounds for that detention); or
(6)
In this section,—
detain includes deliver a person to a Police station or into the custody of a constable
specified official means a constable, a bailiff, or an employee or agent of a department of State who is authorised in respect of a matter specified in section 208(1)(b).
Compare: 1996 No 27 s 148C
Powers of entry, search warrants, use of aids, etc
222 Entry to Customs-controlled areas and CASEs
A Customs officer may enter any of the following:
(a)
any Customs-controlled area:
(b)
any Customs-approved area for storing exports (CASE):
(c)
any other place that it is necessary to pass through to enter a Customs-controlled area or CASE.
Compare: 1996 No 27 ss 19E, 150
223 Entry to examine goods subject to control of Customs
(1)
A Customs officer may enter any place for the purpose of exercising any power under section 227 or 228 in respect of goods that are, or that the officer suspects are,—
(a)
subject to the control of Customs; and
(b)
in a sealed Customs package.
(2)
However, a Customs officer must not enter a private dwelling or marae except—
(a)
with the consent of an occupier or owner of that dwelling or marae; or
Compare: 1996 No 27 s 151(7), (8)
224 Patrols, etc to detect offences
A Customs officer may, at any time and in any manner the officer considers appropriate, do any of the following for the purpose of detecting offences under this Act:
(a)
patrol on or over any Customs place or Customs-controlled area:
(b)
patrol on or over any part of the foreshore or the shore of any lake or lagoon or the banks of any river (including any structure extending from that land) or any part of the adjacent land:
(c)
enter and inspect any landing strip, or any building on an aircraft landing strip:
(d)
remain in an area referred to in paragraphs (a) to (c) for the purpose of carrying out investigations or surveillance.
Compare: 1996 No 27 s 137
225 Issue of search warrant
(1)
An issuing officer, on an application, may issue a search warrant if he or she is satisfied that there are reasonable grounds to believe that there is, in or on any place or thing,—
(a)
any thing that there are reasonable grounds to believe may be evidence of—
(i)
the commission of an offence under this Act; or
(ii)
the unlawful exportation or importation of goods; or
(b)
any thing that there are reasonable grounds to believe is intended to be used for the purpose of—
(i)
committing an offence under this Act; or
(ii)
unlawfully exporting or importing goods; or
(c)
any thing that is liable to seizure under this Act.
(2)
Part 4 of the Search and Surveillance Act 2012 applies.
(4)
In this section,—
application means an application made by a Customs officer in accordance with subpart 3 of Part 4 of the Search and Surveillance Act 2012
issuing officer has the meaning given to that term in section 3(1) of the Search and Surveillance Act 2012.
Compare: 1996 No 27 s 167
226 Use of dogs and other aids
(1)
A Customs officer or any other person who is exercising any power of boarding, entry, or search under this Act may have with him or her, and use for the purpose of searching, any of the following:
(c)
X-ray or imaging equipment or any other mechanical, electrical, or electronic device.
(2)
However, neither a Customs officer nor any other person may use a dog or aid of the kind referred in subsection (1) in a private dwelling or marae except—
(a)
with the consent of an occupier or owner of that dwelling or marae; or
Compare: 1996 No 27 s 172
Powers in relation to goods
227 Examination of goods subject to control of Customs
(1)
A Customs officer may examine any goods—
(a)
that are subject to the control of Customs; or
(b)
that a Customs officer has reasonable cause to suspect are subject to the control of Customs.
(2)
The power in this section authorises a person exercising it to do any of the following:
(a)
examine, weigh, analyse, or test the goods, or cause the goods to be examined, weighed, analysed, or tested:
(b)
open, or cause to be opened, any packages in which the goods are contained or suspected to be contained:
(c)
examine, weigh, analyse, or test a suitcase, cargo device, or other package:
(d)
conduct an examination that includes the physical or chemical testing of, or the drilling into, or the dismantling of, the goods:
(e)
conduct an examination facilitated by any other means whatever:
(f)
take and use samples of the goods, although the samples must be as small as possible for the purpose for which they are taken:
(g)
dispose of those samples.
(3)
Regulations may prescribe the way in which samples must be taken, used, or disposed of under subsection (2)(f) or (g).
(4)
All reasonable expenses incurred by Customs under this section are a debt due to the Crown by the importer, exporter, or owner of the goods, as the case may be, and are recoverable in the same manner as duty under this Act.
(5)
In relation to an electronic device, the power in this section does not authorise a person to access data in the device (see section 228) or to access data that is not in the device (see section 225, which relates to search warrants).
Compare: 1996 No 27 ss 151(1)–(6), 286(1)(v)
228 Data in electronic devices that are subject to control of Customs
(1)
This section applies to any electronic device—
(a)
that is subject to the control of Customs; or
(b)
that a Customs officer has reasonable cause to suspect is subject to the control of Customs.
(2)
Data in the device may be searched in accordance with the following powers:
Powers if threshold met
(a)
the power to make an initial search if a Customs officer has reasonable cause to suspect that—
(i)
a person in possession of the device has been, is, or is about to be involved in the commission of relevant offending:
(ii)
an importer or exporter of a device (other than a person to whom subparagraph (i) applies) has been, is, or is about to be involved in the commission of relevant offending:
(iii)
an unaccompanied device has been, is, or is about to be used in the commission of relevant offending and the importer or exporter cannot be reasonably identified or located:
(b)
the power to make a full search if a Customs officer has reasonable cause to believe that evidential material relating to relevant offending is in the device:
(c)
the power to require a user of the device to provide access information and other information or assistance that is reasonable and necessary to allow a person exercising a power under paragraph (a) or (b) to access the device:
Powers with no threshold
(d)
the power to make a full search of a stored value instrument (including power to require a user of the instrument to provide access information and other information or assistance that is reasonable and necessary to allow a person to access the instrument):
(e)
the power to make a full search of unaccompanied electronic storage media that is an optical disc imported other than for personal use for the purpose of determining whether it contains any pirated copy within the meaning of Part 7 of the Copyright Act 1994.
(3)
However, there is no power under subsection (2) to search material (of any kind) that is accessible from the device but is not stored in the device (see section 225, which relates to search warrants).
(4)
The powers in subsection (2)(a) and (b) may be used for the purpose of determining whether evidential material relating to relevant offending is in the device.
(5)
In this section and section 227,—
access information includes codes, passwords, and encryption keys, and any related information that enables access to an electronic device
data means information in digital format and other intangible material in an electronic device
electronic device or device means anything that contains data (including an electronic communication device or any other data storage device)
full search means that—
(a)
the device may be accessed and searched using any technology aids; and
(b)
the device or data may be copied, reviewed, or evaluated (including by means of previewing, cloning, or other forensic methods); and
(c)
the device may be removed or detained for the time reasonably necessary to conduct the search; and
(d)
the search must not damage the device or damage or interfere with the operation of the device; and
(e)
any transmitting functions on the device must be disabled, wherever possible, before the search of data in the device; and
(f)
the device must be returned to the person entitled to its possession at the conclusion of the search (unless evidence of relevant offending is found)
initial search means that—
(a)
the device may be accessed, searched, reviewed, or evaluated either manually or by using a technology aid that has completed a privacy impact assessment in consultation with the Privacy Commissioner; and
(b)
any temporary files created by a technology aid must be immediately deleted when the search is complete (unless the device is detained for a full search); and
(c)
the search must not damage the device or damage or interfere with the operation of the device; and
(d)
any transmitting functions on the device must be disabled, wherever possible, before the search of data in the device; and
(e)
if the person in possession of the device is in a Customs-controlled area (or an unaccompanied device is in a Customs-controlled area), the device must not be removed from that area; and
(f)
the search must take no longer than reasonably necessary; and
(g)
the device must be returned to the person entitled to its possession at the conclusion of the search (unless the device is detained for a full search)
relevant offending means—
(a)
the importation or exportation of any prohibited goods; or
(b)
an offence under this Act; or
(c)
the unlawful importation or exportation of any goods
stored value instrument—
(a)
means a portable device (for example, a debit card) that contains monetary value that is not physical currency but that can be reloaded or redeemed for cash; and
(b)
includes an instrument that is prescribed as a bearer-negotiable instrument under section 153(b) of the Anti-Money Laundering and Countering Financing of Terrorism Act 2009
user means a person who owns, leases, possesses, or controls a device (or an employee of such a person) and who has relevant knowledge of the device.
Duty to assist access to device
(6)
Section 130(2) and (3) of the Search and Surveillance Act 2012 (which relates to incrimination) applies, with any necessary modifications, to a requirement of a Customs officer under subsection (2)(c) or (d) (except that section 130(2) and (3) is subject to subpart 5 of Part 4 of that Act if that subpart applies under subsection (14)).
(7)
Subsections (8) to (11) apply if a person fails to comply with a requirement of a Customs officer under subsection (2)(c) or (d).
(8)
If the person has no reasonable excuse for failing to comply with the requirement, the person commits an offence and is liable on conviction to a fine not exceeding $5,000.
(9)
A Customs officer may retain the device for the purpose of arranging access to, and searching, the device.
(10)
After the prescribed period, a Customs officer who retains a device may treat it as forfeited, in which case subpart 9 of Part 3 applies.
(11)
If a person is convicted of an offence under subsection (8), a court may order the device to be condemned to the Crown, destroyed, or returned subject to any conditions that the court thinks fit.
Procedures applying to seized or produced material
(12)
Subpart 6 of Part 4 of the Search and Surveillance Act 2012 applies in respect of devices detained for a full search under this section.
Privilege and confidentiality
(13)
If any information or document on a device that is subject to an initial search under subsection (2)(a) is privileged from disclosure within the meaning of section 254, that section applies to the information or document but otherwise the search of the device may continue.
(14)
Subpart 5 of Part 4 of the Search and Surveillance Act 2012 (which relates to privilege and confidentiality) applies, with any necessary modifications, in respect of a power to make a full search under subsection (2)(b).
Other powers, protections, and safeguards apply
(15)
To avoid doubt, this section does not limit—
(a)
the provisions of subpart 4 of Part 4 of the Search and Surveillance Act 2012 that are otherwise applied by this Act:
(b)
the powers in section 201 if evidence of identity and entitlement to travel is on a device:
(c)
sections 257 and 258 (copying and retention of documents and goods), which apply, with any necessary modifications, to material and information under this section.
Compare: 2012 No 24 s 130
229 Questioning employees of airlines and shipping companies about international cargo or domestic cargo
(1)
A Customs officer may question any of the following persons about any international or domestic cargo:
(a)
a person who, as an employee of an airline or a shipping company, manages or carries out the receipt, handling, custody, or dispatch of international or domestic cargo by that airline or shipping company:
(2)
Section 383(3) (failure to answer questions on ground of self-incrimination) does not apply in respect of a question asked under this section.
Compare: 1996 No 27 s 146(1), (5)
230 Questioning certain persons about cargo to be exported
(1)
A Customs officer may question any of the following persons about any cargo to be exported:
(a)
a person who is the owner or operator of a vehicle that a Customs officer has reasonable cause to suspect has in or on it, or has within the previous 72 hours had in or on it, goods that are—
(i)
subject to the control of Customs; and
(ii)
in a sealed Customs package:
(b)
a person who is the owner or occupier of premises that a Customs officer has reasonable cause to suspect have in or on them, or have within the previous 72 hours had in or on them, goods that are—
(i)
subject to the control of Customs; and
(ii)
in a sealed Customs package:
(c)
a person employed by a person described in paragraph (a) or (b).
(2)
Section 383(3) (failure to answer questions on ground of self-incrimination) does not apply in respect of a question asked under this section.
Compare: 1996 No 27 s 146(2)–(5)
231 Powers if vehicles suspected to be transporting certain goods involved in offences, etc
(1)
This section applies to the following vehicles:
(a)
any vehicle that is in a Customs place if a Customs officer has reasonable cause to suspect that—
(i)
any dutiable, uncustomed, prohibited, or forfeited goods are in or on the vehicle; or
(ii)
there is evidence in or on the vehicle relating to any dutiable, uncustomed, prohibited, or forfeited goods; or
(iii)
there is evidence in or on the vehicle relating to any offence under this Act:
(b)
any vehicle if a Customs officer has reasonable grounds to believe that—
(i)
there are goods in or on the vehicle that have been unlawfully imported or are in the process of being unlawfully exported; or
(ii)
there is evidence in or on the vehicle relating to—
(A)
the unlawful importation of any goods; or
(B)
the unlawful exportation of any goods or an attempt to export any goods unlawfully:
(c)
any vehicle if a Customs officer has reasonable cause to suspect that there are in or on the vehicle goods that are subject to the control of Customs and that have been removed from a CASE:
(d)
any vehicle if a Customs officer has reasonable cause to suspect that there are goods in or on the vehicle that are—
(i)
subject to the control of Customs; and
(ii)
in a sealed Customs package.
(2)
A Customs officer may—
(a)
stop and search the vehicle; and
(b)
detain the vehicle for as long as is reasonably necessary for the purposes of the search.
(3)
Part 4 of the Search and Surveillance Act 2012, except subparts 2 and 3, applies in respect of the powers under this section.
Compare: 1996 No 27 s 144
232 Accounting for goods
The chief executive may, by notice in writing, require the licensee of a Customs-controlled area to immediately—
(a)
account for goods that the chief executive believes have been entered into that Customs-controlled area; and
(b)
produce any documents relating to the movement of goods into or out of that Customs-controlled area.
Compare: 1996 No 27 s 153
233 Production of goods
A Customs officer may require the licensee of a Customs-controlled area to produce goods that are shown in any record as being in that area.
Compare: 1996 No 27 s 154
234 Failure to produce or account for goods
(1)
A person commits an offence if the person fails to comply with a requirement imposed on the person under—
(2)
It is a defence to a prosecution for an offence under this section if the defendant proves that he or she—
(a)
did not have possession or control of the goods; or
(b)
was otherwise, for good reason, unable to comply with the requirement.
(3)
A person who commits an offence under this section is liable on conviction,—
(a)
in the case of an individual, to a fine not exceeding $5,000:
(b)
in the case of a body corporate, to a fine not exceeding $25,000.
Compare: 1996 No 27 s 187
235 Temporary removal of goods from Customs-controlled area
(1)
The chief executive may permit goods to be temporarily removed from a Customs-controlled area without payment of duty for any time, and in any quantities, that he or she considers appropriate.
(2)
Goods removed under subsection (1)—
(a)
remain subject to the control of Customs; and
(b)
are treated as being within the Customs-controlled area from which they were removed.
(3)
This Act continues to apply to those goods as if they had not been removed.
(4)
This section is subject to section 240 (security for payment of duty) and to any other applicable provisions of this Act.
Compare: 1996 No 27 s 48
236 Offences in relation to temporary removal of goods from Customs-controlled area
(1)
A person commits an offence if the person, without reasonable excuse, does any act in relation to goods removed from a Customs-controlled area under section 235 that is a contravention of the permission granted by the chief executive under that section.
(2)
A person who commits an offence under this section, other than an offence relating to goods that are tobacco (whether manufactured or not), is liable on conviction,—
(a)
in the case of an individual, to a fine not exceeding $5,000:
(b)
in the case of a body corporate, to a fine not exceeding $25,000.
(3)
A person who commits an offence under this section involving goods that are tobacco (whether manufactured or not) is liable on conviction,—
(a)
in the case of an individual, to—
(i)
imprisonment for a term not exceeding 6 months; or
(ii)
a fine not exceeding $20,000; or
(b)
in the case of a body corporate, to a fine not exceeding $100,000.
Compare: 1996 No 27 s 200(1)(d), (2), (2A)
237 Powers if goods no longer under control of Customs suspected to be involved in offences or to be forfeited goods
(1)
This section applies to goods—
(a)
that have ceased to be subject to the control of Customs; but
(b)
that the chief executive has reasonable grounds to suspect are—
(i)
goods in respect of which an offence under this Act has been committed; or
(2)
The chief executive may require a person who the chief executive believes has possession or control of the goods to produce them for inspection by a Customs officer.
(3)
A Customs officer may inspect the goods and do any of the things listed in section 227(2) in relation to them.
(4)
If goods referred to in subsection (1)(b)(i) are an electronic device, a Customs officer may do any of the things listed in section 228(2) only if the relevant threshold (if any) is met.
(5)
Part 4 of the Search and Surveillance Act 2012, except subpart 3, applies in respect of the powers under this section.
Compare: 1996 No 27 s 152
238 Verification of entries
(1)
The chief executive may—
(a)
require a person entering goods to provide proof (by declaration or the production of documents) of the correctness of the entry; and
(b)
refuse to deliver the goods, or to pass the entry, before that proof is provided.
(2)
The proof required under subsection (1) may be in addition to any declaration or documents otherwise required by this Act, regulations, or the chief executive’s rules.
(3)
If the chief executive is not satisfied with the correctness of any entry in relation to any goods, or with any other aspect of the importation or exportation (as the case may be) of those goods, he or she may detain the goods for a period that is reasonably necessary to enable—
(a)
the goods to be examined; and
(b)
any necessary investigation to be made, whether in New Zealand or elsewhere, into the importation or exportation of those goods.
Compare: 1996 No 27 s 155
239 Cancellation and amendment of entries
(1)
The chief executive may cancel or amend any entry that is required to be made under this Act for the purpose of—
(a)
preventing duplicate entries; or
(b)
correcting any entry or any part of an entry.
(2)
A cancellation or an amendment does not affect any penalty, liability to seizure, or criminal liability that has already accrued or been incurred in respect of the entry.
(3)
The chief executive may, subject to section 142, refund duty in accordance with the cancellation or amendment of the 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.
Compare: 1996 No 27 s 155A
240 Security for payment of duty
(1)
The chief executive may require and take security for payment of any duty.
(2)
The chief executive may require security—
(b)
in relation to a particular transaction, transactions generally, or a class of transactions:
(c)
for any period and amount:
(d)
on any conditions as to penalty or otherwise that the chief executive considers appropriate.
(3)
The security must be given in the form that the chief executive approves.
(4)
The chief executive may refuse to pass an entry or to do any other act in relation to any matter in respect of which the security is required until the security is given.
(5)
The chief executive must release the person who gave the security from the conditions of the security as soon as possible after the chief executive is satisfied that the obligations for which the security was given have been fulfilled.
(6)
Subsection (5) is subject to sections 127(3)(b) and 136(2) (which provide for a person to be released from the conditions of security in certain circumstances).
(7)
A person who is dissatisfied with a decision of the chief executive under this section may, within 20 working days after the date on which notice of the decision is given, appeal to a Customs Appeal Authority against that decision.
Compare: 1996 No 27 s 156
241 New security may be required
(1)
If the chief executive is dissatisfied with the sufficiency of any security, he or she may require new security in place of or in addition to the existing security.
(2)
Until the new security is given, the chief executive may refuse to pass an entry or to do any other act in relation to any matter in respect of which the new security is required.
(3)
A person who is dissatisfied with a decision of the chief executive under this section may, within 20 working days after the date on which notice of the decision is given, appeal to a Customs Appeal Authority against that decision.
Compare: 1996 No 27 s 157
242 Power to seize and detain risk goods or goods involved in certain offences, etc
(1)
A Customs officer may seize and detain any goods or documents that are presented or located in the course of exercising any power of inspection, search, or examination under this Act, if he or she has cause to suspect on reasonable grounds that the goods or documents—
(a)
are risk goods (within the meaning of the Biosecurity Act 1993) for which no biosecurity clearance has been given under that Act; or
(b)
are evidence of the commission of an offence under any of the following enactments:
(2)
A Customs officer who detains goods or documents under this section must, as soon as practicable, deliver those goods or documents into the custody of the appropriate person specified in subsection (4).
(3)
Once goods or documents have been delivered to the appropriate person, responsibility for those goods or documents passes to that person.
(4)
The appropriate person referred to in subsections (2) and (3) is,—
(a)
if the Customs officer suspects that subsection (1)(b)(ii), (iv), or (vi) applies to the goods or documents, a constable; and
(b)
if the Customs officer suspects that another provision of subsection (1) applies to the goods or documents, an appropriately authorised officer who—
(i)
holds office under the Act specified in that provision; or
(ii)
is employed by the department of State that, with the authority of the Prime Minister, is responsible for the administration of that Act.
(5)
Part 4 of the Search and Surveillance Act 2012, except subparts 2 and 3, applies with any necessary modifications.
Compare: 1996 No 27 s 175C
243 Power to seize, copy, and detain certain drugs and objectionable publications
(1)
A Customs officer may seize and detain any goods that are presented or located in the course of exercising any power of inspection, search, or examination under this Act, if he or she has cause to suspect on reasonable grounds that the goods are evidence of the commission of an offence under any of the following enactments:
(2)
A Customs officer who detains goods under this section may, if the appropriate person specified in subsection (4) agrees, do any of the following:
(a)
deliver the goods into the custody of the appropriate person:
(b)
retain the goods pending further investigation:
(c)
treat the goods as forfeited.
(3)
Once goods have been delivered to the appropriate person, responsibility for those goods passes to that person.
(4)
The appropriate person referred to in subsections (2) and (3) is,—
(a)
in relation to an enactment referred to in subsection (1)(a), a constable:
(5)
In this section, goods includes documents that would not otherwise be goods, except that subsection (2)(c) does not apply to such documents.
(6)
A Customs officer may copy any document that is detained under this section and subsections (2) and (3) apply to any copy as they apply to the original document.
(7)
Subparts 1, 5, 6, 7, 9, and 10 of Part 4 of the Search and Surveillance Act 2012 apply in respect of the powers under this section.
Compare: 1996 No 27 s 175D
244 Detention of goods suspected to be instrument of crime or tainted property
(1)
A Customs officer may seize and detain goods if—
(a)
the officer is satisfied that the goods are being, have been, or are intended to be exported or imported; and
(b)
the goods came to the officer’s attention, or into his or her possession, during a search, inspection, audit, or examination under—
(ii)
subpart 6 of Part 2, or sections 114 and 115, of the Anti-Money Laundering and Countering Financing of Terrorism Act 2009; and
(c)
the officer has good cause to suspect that the goods are an instrument of crime or are tainted property (as those terms are defined in section 5(1) of the Criminal Proceeds (Recovery) Act 2009).
(2)
A Customs officer may use reasonable force, if necessary, to seize or detain goods under subsection (1).
(3)
If the person from whom goods have been seized and detained under subsection (1) is known, but is not present when the seizure and detention occurs, Customs must, as soon as practicable, make all reasonable efforts to notify that person of the detention and seizure.
(4)
A Customs officer may direct that goods seized under subsection (1) be taken to any place of security and detained.
Compare: 1996 No 27 ss 166A, 166C
245 Custody of certain goods detained under section 244
(1)
If a craft, vehicle, or animal is detained under section 244, a Customs officer may leave those goods in the custody of—
(a)
the person from whom the goods have been seized; or
(b)
any other person authorised by the Customs officer who agrees to having custody.
(2)
A person who has the custody of goods under subsection (1) must—
(a)
hold them in safe keeping—
(ii)
without charge to the Crown; and
(iii)
in accordance with any reasonable conditions that are imposed by Customs; and
(b)
on request, make the goods available to a Customs officer; and
(c)
not alter or dispose of the goods or remove the goods from New Zealand, unless authorised to do so by a Customs officer; and
(d)
on demand, return the goods to the custody of Customs.
Compare: 1996 No 27 s 166F
246 Offences in relation to custody of detained goods
(1)
A person who has custody of goods under section 245(1) commits an offence if the person, without reasonable excuse, fails to comply with section 245(2).
(2)
A person who commits an offence under subsection (1) is liable on conviction to a fine not exceeding $5,000.
(3)
A person commits an offence if the person, without the permission of the chief executive, takes, carries away, or otherwise converts to the person’s own use goods to which section 245(2) applies.
(4)
A person who commits an offence under subsection (3) is liable on conviction,—
(a)
in the case of an individual, to—
(i)
imprisonment for a term not exceeding 12 months; or
(ii)
a fine not exceeding an amount equal to 3 times the value of the goods to which the offence relates:
(b)
in the case of a body corporate, to a fine not exceeding an amount equal to 3 times the value of the goods to which the offence relates.
Compare: 1996 No 27 s 215A
247 Return of goods detained under section 244
(1)
Goods seized and detained under section 244 must be returned to the person from whom they were seized as soon as practicable after the first of the following to occur:
(a)
the completion of all relevant investigations if the investigations determine that the goods are not an instrument of crime or are not tainted property (as those terms are defined in section 5(1) of the Criminal Proceeds (Recovery) Act 2009):
(b)
the expiry of the investigation period.
(2)
Despite subsection (1), Customs may continue to detain goods until the relevant proceedings are completed, or the relevant request is determined, if, on or before the expiry of the investigation period,—
(a)
a charging document is filed in respect of the relevant qualifying instrument forfeiture offence (as that term is defined in section 5(1) of the Criminal Proceeds (Recovery) Act 2009); or
(b)
a foreign country makes a request to the Attorney-General under section 54 or 60 of the Mutual Assistance in Criminal Matters Act 1992 (relating to foreign restraining orders).
(3)
In this section and sections 248 and 249, investigation period, in relation to goods seized and detained under section 244, means—
(a)
the period of 7 days after the date on which the goods were seized and detained; plus
(b)
any further period that the court allows under section 248.
Compare: 1996 No 27 s 166D
248 Extension of investigation period
(1)
The High Court may once only, by order, extend the 7-day period referred to in section 247(3)(a) for a reasonable period not exceeding 14 days if—
(a)
an application for an extension is made within the 7-day period; and
(b)
the court is satisfied that—
(i)
there is good cause to suspect that the detained goods are an instrument of crime or are tainted property (as those terms are defined in section 5(1) of the Criminal Proceeds (Recovery) Act 2009); and
(ii)
the extension is necessary to enable investigations (in or outside New Zealand) in relation to the goods to be completed.
(2)
An application must—
(b)
be served on the person from whom the goods were seized (if that person can be identified and located); and
(c)
include the following particulars:
(i)
a description of the goods detained:
(ii)
the date on which the detention commenced:
(iii)
a statement of the facts supporting the good cause to suspect required by section 244(1)(c):
(iv)
a statement of reasons why the extension sought is necessary to enable investigations (in or outside New Zealand) in relation to the goods to be completed.
(3)
Customs must make all reasonable efforts to notify the person from whom the goods were seized of the time and place of the hearing of the application at least 24 hours before the hearing.
(4)
The person from whom the goods were seized is entitled to appear and be heard on the application.
Compare: 1996 No 27 s 166E
249 Return of cash necessary to satisfy basic needs
(1)
The power to detain goods under section 244 does not extend to cash that is seized under that section if Customs is satisfied that the cash is necessary to satisfy basic needs (as defined in section 4(1) of the Terrorism Suppression Act 2002)—
(a)
of an individual from whom the cash was seized, or his or her dependants; and
(b)
that arise during the investigation period.
(2)
Customs must, if practicable, immediately return any cash in relation to which it is satisfied as referred to in subsection (1).
Compare: 1996 No 27 s 166B
Section 249 heading: amended, on 5 October 2021, by section 57 of the Counter-Terrorism Legislation Act 2021 (2021 No 37).
Section 249(1): amended, on 5 October 2021, by section 57 of the Counter-Terrorism Legislation Act 2021 (2021 No 37).
250 Seizure and detention of dangerous civil aviation goods
(1)
A Customs officer may seize and detain goods that are presented or located in the course of exercising any power of inspection, search, or examination under this Act, if he or she has cause to suspect on reasonable grounds that the goods—
(a)
are dangerous civil aviation goods that may not be lawfully transported on an aircraft; and
(b)
are proposed to be transported on an aircraft.
(2)
If a Customs officer detains goods under this section, he or she must, as soon as practicable, deliver those goods into the custody of—
(a)
the Aviation Security Service to be dealt with under section 80A of the Civil Aviation Act 1990; or
(3)
Once goods have been delivered under subsection (2), responsibility for them passes from Customs to the Aviation Security Service or the operator (as the case may be).
(4)
In this section,—
Aviation Security Service has the meaning given to that term in section 2(1) of the Civil Aviation Act 1990
dangerous civil aviation goods has the meaning given to dangerous goods in section 2(1) of the Civil Aviation Act 1990
operator has the meaning given to that term in section 2(1) of the Civil Aviation Act 1990.
Compare: 1996 No 27 s 175A
Powers in relation to documents
251 Requirement to produce documents
(1)
This section applies—
(a)
if a Customs officer has reasonable cause to suspect—
(i)
that goods have been dealt with unlawfully; or
(ii)
that a person intends to deal unlawfully with any goods; or
(b)
if goods have been seized under this Act.
(2)
The chief executive may, by notice in writing, require a person who the chief executive suspects is or was the owner, importer, exporter, or manufacturer of the goods (or the agent of that person) to do any of the following:
(a)
produce specified records and documents for inspection by Customs:
(b)
allow Customs to make copies of, or take extracts from, specified records and documents:
(c)
answer any question about specified records and documents.
(3)
In this section, specified records and documents means any invoices, accounting records, or other documents that relate to, evidence, or refer to the purchase, importation, exportation, manufacture, cost, or value of or payment for—
(b)
any other goods dealt with unlawfully within a period of 7 years preceding the date of the notice under subsection (2).
(4)
For the purposes of this section, goods are dealt with unlawfully if, in contravention of this Act, they are unlawfully imported, exported, manufactured, undervalued, entered, removed, or otherwise dealt with.
Compare: 1996 No 27 s 160
252 Further powers in relation to documents
(1)
The chief executive may, by notice in writing, require a person, as and when specified in the notice, to do any of the following:
(a)
to produce for inspection by Customs any records or other documents that the chief executive considers necessary or relevant to—
(i)
an investigation under this Act; or
(ii)
an audit under this Act; or
(iii)
the recovery of a debt due and payable to the Crown under this Act:
(b)
to allow specified Customs officers to take extracts from, or make copies of, records or other documents of the kind referred to in paragraph (a):