Customs and Excise Bill

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Hon Meka Whaitiri

Customs and Excise Bill

Government Bill

209—3

	Key
1	Title
2	Commencement
	Part 1 Preliminary provisions
	Purposes and overview
3	Purposes of Act
4	Overview of Act
	Definitions, application, and transitional provision
5	Definitions for Act
6	Definition: subject to the control of Customs
7	Application of Act to postal articles
8	Application of Act to foreign Government ships
9	Transitional, savings, and related provisions
10	Act binds the Crown
	Part 2 Excise duty and excise-equivalent duty
11	Excise duty and excise-equivalent duty levied
	Part 3 Entry and exit of goods, persons, and craft
	Subpart 1—Arrival and departure of goods, persons, and craft
	Pre-arrival of craft in New Zealand
12	Advance notice of arrival, etc
13	Offences in relation to advance notice of arrival, etc
14	Inward cargo report
15	Offences in relation to inward cargo report
	Arrival of craft in New Zealand
16	Application of sections 17 to 25
17	Craft must arrive at Customs place
18	Offences in relation to craft that arrive at place other than Customs place, etc
19	Persons leaving or boarding arriving craft before inward report made
20	Offence in relation to leaving or boarding arriving craft before inward report made
21	Authorisation for craft to arrive at place other than Customs place
22	Craft that have arrived at place other than Customs place
23	Offences in relation to craft that have arrived at place other than Customs place
24	Inward report, etc
25	Offences in relation to inward report, etc
26	Requirement to answer questions and produce documents
27	Offences in relation to failure to answer questions or produce documents
	Arrival and departure of persons
28	Persons arriving in New Zealand to report to Customs officer or Police station
29	Disembarkation
30	Baggage to be presented on disembarkation, etc
31	Persons departing from New Zealand to depart from Customs place
32	Embarkation
33	Outgoing baggage to be presented, etc
34	Offence in relation to wilful failure to comply with requirements when arriving in, or departing from, New Zealand
	Departure of craft
35	Craft may not depart without certificate of clearance, etc
36	Offence in relation to craft departing without certificate of clearance, etc
37	Certificates of clearance
38	Offences in relation to granting of certificate of clearance
39	Production of certificate of clearance, etc
40	Offences in relation to production of certificate of clearance, etc
41	Departure only from Customs place
42	Offences in relation to departure only from Customs place
43	Authorisation for craft to depart from place other than Customs place
44	Craft departing from place other than Customs place
45	Outward cargo report
46	Offences in relation to outward cargo report
	Further powers in relation to arrival and departure information
47	Purposes for which powers under sections 48 and 49 may be exercised
48	Chief executive may require commercial transportation operator to provide craft information
49	Chief executive may require commercial transportation operator to provide PNR information
50	Supplementary provision relating to requirement to provide craft or PNR information
51	Disposal of craft or PNR information
52	Offence in relation to failure to provide Customs with PNR information
53	Other provision about arrival and departure information
	Defences
54	Defences for offences under subpart
	Subpart 2—Customs places and Customs-controlled areas
	Customs places
55	Designation of Customs places
	Customs-controlled areas
56	Areas required to be licensed as Customs-controlled areas
57	Application for licence
58	Chief executive may request further information
59	Chief executive must determine application
60	Fit and proper person test
61	Grant of licence
62	Exemption from requirement to be licensed directed by chief executive
63	Variation of terms, conditions, or restrictions
64	Revocation or suspension of licence
65	Surrender of licence
66	Closing of Customs-controlled area
67	Exemptions in relation to Customs-controlled areas
68	Offences in relation to Customs-controlled areas
69	Offence in relation to failure to comply with term, condition, or restriction of licence
70	Customs facilities in Customs-controlled areas, etc
71	Offence in relation to Customs facilities in Customs-controlled areas, etc
72	Storage charges
73	Liabilities not affected by ceasing to act as licensee
	Subpart 3—Entry and accounting for goods
	Imported goods
74	Goods specified in inward report to be treated as imported
75	Entry of imported goods
76	Entry of imported goods in multiple or split shipments
77	Imported goods to be dealt with according to entry
78	Unloading goods
79	Offence in relation to unloading goods
80	Samples or illustrations
	Part A goods
81	Entry of Part A goods
82	Nil returns
	Transportation within New Zealand
83	Transportation of imported goods
84	Offences in relation to transportation of imported goods
85	Removal of goods from Customs-controlled areas
86	Offences in relation to removal of goods from Customs-controlled areas
	Transhipments: international and domestic
87	Transhipment requests
88	Offences in relation to transhipment requests
	Exportation of goods
89	Entry of goods for export
90	Goods entered for export to be exported immediately, etc
91	Goods sold in duty-free store
92	Goods for export not to be landed
93	Time of exportation
94	Customs-approved export seal may not be interfered with
	Subpart 4—Prohibited imports and prohibited exports
95	Prohibition on importation and exportation of objectionable publications, other indecent or obscene articles, and goods for dishonest purpose
96	Prohibition on other imports or exports by Order in Council
97	Prohibition on exports by Gazette notice: nuclear, biological, and chemical weapons, etc
98	Production of licence, permit, or consent for goods
99	Duty applies even if importation prohibited
	Subpart 5—Import duties
	Debt owed to the Crown
100	Duty on imported goods is debt owed to the Crown
	Valuation of goods
101	Importer must specify Customs value on entry
102	Provisional Customs value
103	Chief executive may revise Customs value
104	Crown’s right of compulsory acquisition
	Origin and preferential Tariff provisions
105	Entry of goods at preferential rates of duty
106	Unsubstantiated preference claims
	Subpart 6—Excise duty and excise-equivalent duty credits
107	Duty credits in respect of used goods
108	Duty credits in respect of repurchased goods
	Subpart 7—Assessment, payment, and recovery of duty
	General responsibilities of chief executive, etc
109	Responsibility to protect integrity of system for assessing and collecting duty
110	Chief executive’s general obligation in relation to collection of duty
	Assessment of duty by importer or licensee or owner
111	Entry is assessment of duty by importer or licensee or owner
112	Importer to amend assessment that includes provisional Customs value
	Assessment of duty by chief executive
113	Chief executive may assess duty where no entry made
114	Assessment of excise duty and excise-equivalent duty where approval not complied with
115	Assessment of excise duty on beer or wine otherwise exempt
116	Assessment of excise-equivalent duty on goods imported for further manufacture
117	Amendment of assessments
118	Limitation of time for amendment of assessments
119	Assessment to be taken to be correct
	Particular rules relating to assessment of duty
120	Duty to be proportionate
121	Duty on alcoholic beverages
	Times for payment of duty
122	Time for payment of duty on imported goods: general rule
123	Persons may be authorised to defer payment of duty on imported goods
124	Other times for payment of duty
126	Importer, etc, leaving New Zealand
	Appeals, etc
127	Chief executive may allow release of goods where appeal, etc, lodged
128	Obligation to pay duty not suspended by appeal, etc
129	Chief executive to pay interest on duty refunded on appeal, etc
	Charges on goods
130	Duty is charge on goods
131	Possession of goods if person claims to be purchaser for value without knowledge
132	Related persons for purposes of section 131(5)
133	Offence in relation to direction of chief executive under section 131(3)(b)
	Recovery of duty in cases of bankruptcy, liquidation, or receivership
134	Rights and duties of chief executive in relation to unpaid duty
135	Ranking of duty
	Release of goods subject to duty
136	Release of goods subject to duty
137	Goods temporarily imported
138	Goods temporarily imported for manufacturing, etc
	Liability for duty in certain cases
139	Liability for duty on goods wrongfully removed or missing
140	Liability of owners of craft for duty on goods unlawfully landed
	Joint liability for duty
141	Effect of payment of duty by one person on liability of other persons
	Liability for duty or rate of duty altered
142	Incidence of altered duties
	Refunds, remissions, and drawbacks of duty
143	Chief executive may refund duty paid in error
144	Refunds of duty related to provisional Customs value
145	Refunds of duty on goods under Part 2 of Tariff
146	Other refunds and remissions of duty
147	Power to apply refunds towards payment of other duties
149	Drawbacks of duty on certain goods
150	Where drawback has been allowed
151	Minimum amounts of refunds and drawback
151A	Recovery of refunds, etc made in error
	Exceptions
152	Reimportation of goods exported
153	Outward processing
154	Goods from Cook Islands and Niue
	Subpart 7A—Interest and penalties for late or incorrect payments of duty, incorrect refunds of duty, and drawback incorrectly allowed
	Interest: late or incorrect payments of duty
154A	Interest payable for late or incorrect payments of duty in certain cases
154B	Cases involving late payment of duty
154C	Cases involving correction of self-assessed duty
154D	Cases where no entry or amendment under section 112 made
154E	Other cases involving assessments or demands by chief executive
	Penalties: late payments of duty
154F	Penalties payable for late payments of duty in certain cases
154G	Cases in which penalties may be payable
	Interest: incorrect refunds of duty or drawback incorrectly allowed
154H	Interest payable for incorrect refunds of duty or drawback incorrectly allowed in certain cases
154I	Refunds of duty made because of error attributable to recipient, etc
154J	Drawback allowed because of error attributable to recipient, etc
	Statements of liability
154K	Statements of liability for interest and penalties
	Remissions and refunds of interest and penalties
154L	Interest: remissions and refunds for emergency events
154M	Interest: remissions and refunds where inadvertent error by duty payer
154N	Penalties: remissions and refunds where reasonable excuse for late payment of duty
154O	Penalties: remissions and refunds for good payment record
154P	Interest and penalties: remissions and refunds if duty determined not to be payable, etc
154Q	Interest and penalties: remissions and refunds if consistent with collection of highest net revenue over time
154R	Interest and penalties: remissions and refunds in prescribed circumstances
154S	Power to apply refunds towards payment of other amounts payable
154T	Administrative reviews and appeals in respect of decisions not to remit or refund
	Final provisions
154U	Interest and penalties are debt due to Crown, etc
	Subpart 8—Forfeiture, seizure, and condemnation
155	Application of subpart
156	Goods forfeited
157	Forfeiture to relate back
	Seizure
158	Seizure of forfeited goods or goods suspected to be forfeited goods
159	Securing seized goods
160	Offence in relation to securing seized goods
161	Notice of seizure
162	Delivery of goods seized on deposit of value
163	Sale of certain seized goods
	Review of seizure
164	Application for review of seizure
	Condemnation
165	Condemnation of seized goods
166	Condemnation of goods that are subject of appeal
166A	Condemnation of goods where relief granted but condition of relief not met within time limit
167	Goods forfeit on commission of offence
168	Disposal of forfeited and condemned goods
	Part 4 Customs powers
169	Exercise of powers in contiguous zone
	Powers in relation to craft
170	Boarding and searching craft
171	Facilitation of boarding
172	Offences in relation to facilitation of boarding
173	Stationing Customs officers on board craft
174	Securing goods on craft
175	Firing on ship
176	Power to order ship to leave New Zealand
177	Offence in relation to power to order ship to leave New Zealand
178	Detention of craft suspected to be involved in offences or smuggling migrants
179	Offences in relation to detained craft
	Powers in relation to persons
180	Evidence of identity, entitlement to travel, etc
181	Offence in relation to failure to produce evidence of identity, entitlement to travel, etc
182	Verification of identity using biometric information
183	Detention of persons failing to comply with direction under section 182(3)
184	Questioning persons about goods and debt
185	Detention of persons questioned about goods or debt and suspected to be involved in offences
186	Completion of processing under Immigration Act 2009 and Biosecurity Act 1993
187	Cases requiring investigation for public health or law enforcement purposes
188	Offence in relation to requirements imposed under section 186 or 187
189	Search of persons
190	Search of persons suspected of having goods hidden on or about their person
191	Detention of persons committing or about to commit certain offences
192	Detention of persons who do not report to or remain at certain places
193	Seizure of items found
194	Powers in relation to unauthorised persons remaining in certain Customs-controlled areas
195	Use of electronic communication devices prohibited in certain places
196	Offence in relation to use of electronic communication device
197	Questioning specified persons about arrival or departure
198	Offence in relation to failure to produce evidence of identity, entitlement to travel, or other matters
199	Detention of person to whom section 197 relates
200	Detention for public health or law enforcement purposes
	Powers of entry, search warrants, use of aids, etc
201	Entry to Customs-controlled areas and CASEs
202	Entry to examine goods subject to control of Customs
203	Patrols, etc to detect offences
204	Issue of search warrant
205	Use of dogs and other aids
	Powers in relation to goods
206	Examination of goods subject to control of Customs
207	Data in electronic devices that are subject to control of Customs
208	Questioning employees of airlines and shipping companies about international cargo or domestic cargo
209	Questioning certain persons about cargo to be exported
210	Powers if vehicles suspected to be transporting certain goods involved in offences, etc
211	Accounting for goods
212	Production of goods
213	Failure to produce or account for goods
214	Temporary removal of goods from Customs-controlled area
215	Offences in relation to temporary removal of goods from Customs-controlled area
216	Powers if goods no longer under control of Customs suspected to be involved in offences or to be forfeited goods
217	Verification of entries
218	Cancellation and amendment of entries
219	Security for payment of duty
220	New security may be required
221	Power to seize and detain risk goods or goods involved in certain offences, etc
222	Power to seize, copy, and detain certain drugs and objectionable publications
223	Detention of goods suspected to be instrument of crime or tainted property
224	Custody of certain goods detained under section 223
225	Offences in relation to custody of detained goods
226	Return of goods detained under section 223
227	Extension of investigation period
228	Return of cash necessary to satisfy essential human needs
229	Seizure and detention of dangerous civil aviation goods
	Powers in relation to documents
230	Requirement to produce documents
231	Further powers in relation to documents
232	Offence in relation to failure to comply with requirement under section 230 or 231
233	Legally privileged communications
234	Audit or examination of records
235	Chief executive may take possession of and retain records and other documents
236	Copying of documents obtained during inspection
237	Retention of documents and goods obtained during inspection
238	Unlawful travel documents
239	Documents in foreign language
	General powers
240	Landing or mooring of Customs craft
241	Written authority of agents
242	Arrest of suspected offenders
243	Protection of persons acting under authority of Act
	Controlled delivery
244	Definitions for sections 245 and 246
245	Controlled delivery
246	International controlled delivery
	Part 5 Administrative provisions
	Subpart 1—Organisation of Customs
247	New Zealand Customs Service
248	Comptroller of Customs
249	Customs officers
250	Authorised persons: individual authorisations
251	Authorised persons: class authorisations
252	Identity cards
253	Customs flag
254	Power of chief executive to determine seals, etc
	Subpart 2—Exports
	Customs-approved areas for storing exports (CASEs)
255	Areas that may be licensed as CASEs
256	Application for CASE licence
257	CASE licence
258	Customs facilities in CASEs, etc
259	Offence in relation to Customs facilities in CASEs, etc
	Customs-approved secure exports schemes and seals
260	Customs-approved secure exports schemes
261	Customs-approved export seals
262	Amendment or revocation of notice of appointment under section 261
	Subpart 3—Administrative penalties
263	Definitions for subpart
264	Imposition of penalty
265	When penalty must be paid
266	Calculation of amount of penalty
267	No penalty in certain cases
268	Late payment of penalty: further penalties payable
269	Further penalty may be remitted or refunded
270	Administrative review of, or appeal against, decision to issue penalty notice
271	Administrative review of, or appeal against, decision to refuse to remit or refund further penalty
272	General rules about penalties
273	Obligation to pay penalty not suspended by review or appeal
	Subpart 4—Automated electronic systems
274	Definitions for subpart
275	Use of automated electronic systems by Customs to make decisions, exercise powers, comply with obligations, and take related actions
276	Publication of details of arrangements for use of automated electronic systems
277	Variation and substitution of decisions made by automated electronic systems
278	Appeals and reviews unaffected
	Subpart 5—General provisions about information (including joint border management)
279	Definitions for subpart
280	Customs’ general powers for using information
281	Joint border management
282	Relationship between this Act and other law relating to information use and disclosure
	Subpart 6—Disclosure of information
283	Definitions for subpart
283A	Relationship between subpart and other provisions of Act
	Disclosure to government agencies
284	Information matching for purposes of Student Loan Scheme Act 2011
285	Information matching for purposes of Child Support Act 1991
286	Information matching for purposes of benefit and benefit debt recovery
287	Information matching for purposes of mutual assistance provision contained in social security agreement
288	Information matching for purpose of fines enforcement
289	No Crown liability to third parties for fines enforcement action
290	Direct access to information for purposes of Student Loan Scheme Act 2011
291	Direct access to information for purposes of Child Support Act 1991
292	Direct access to information for purposes of benefit and benefit debt recovery
293	Direct access to information for other purposes
294	Disclosure of information other than under information matching agreement or direct access agreement
	Disclosure to private sector organisations
296	Disclosure of information to private sector organisations
	Disclosure to overseas authority
297	Disclosure of information to overseas authority
297A	Chief executive of Customs may issue directions for disclosure of information under section 297(5)
~~298~~	~~Relationship between section 297 and other law, etc~~
298	Relationship between section 297 and treaties, etc
	Publication of agreements
298A	Publication of agreements entered into under section 293, 294, 296, or 297
	Subpart 7—Registered user systems
299	Registered user systems for electronic provision of documents
300	Registration of users of registered user systems
301	Access generally restricted to registered users
302	Documents provided using registered user system must be provided in prescribed way
303	Assignment, use, and security of unique user identifier
304	Use of unique user identifier presumed secure
305	Regulations in relation to access
306	Offences in relation to unauthorised access to or improper use of registered user system
307	Offence in relation to interference with registered user system
308	Offences in relation to security of, or unauthorised use of, unique user identifiers
309	Customs must keep records of transmissions to or from registered user systems
	Subpart 8—Customs rulings
310	Application for Customs ruling
311	Time when application may be made
312	Making application
313	Making of Customs ruling
314	When chief executive may decline to make ruling
315	Notice of Customs ruling
316	Effect of Customs ruling
317	Confirmation of basis of Customs ruling
318	Amendment of Customs ruling
319	Effect of amendment to Customs ruling
320	Cessation of Customs ruling, etc
321	Appeal from decisions of chief executive
322	No liability where Customs ruling relied on
323	Publication of Customs rulings
	Subpart 9—Administrative reviews
324	Process for administrative reviews
	Subpart 10—Customs Appeal Authorities
325	Establishment of Customs Appeal Authorities
326	Function of Customs Appeal Authority
327	Customs Appeal Authorities generally
328	Offence in relation to false or misleading statement intending to deceive
329	Offence in relation to failure to attend, give evidence, supply certain things, etc
330	Other offences in relation to Customs Appeal Authorities
	Part 6 Final and miscellaneous provisions
	Subpart 1—Records
331	Keeping of records
332	Application to keep records outside New Zealand
333	Offences in relation to records
334	Giving Customs access to records
335	Offences in relation to failure to give Customs access to records
	Subpart 2—Offences
	Interference with goods or cargo
336	Interference with goods
337	Interference with cargo
338	Interference with seals, etc
339	Unauthorised use of seals, interference with sealed Customs packages, etc
	Offences in relation to entries and related returns
340	Offences for failure to make entry, etc
341	Offences in relation to erroneous or defective entries, etc
342	Provisions relating to offences in relation to entries
	Offences in relation to information
343	Offences in relation to declarations and documents that are erroneous
344	Offence in relation to documents that are not genuine
345	Offences in relation to declarations and documents that are known to be faulty
346	Offences in relation to failure to update information supplied in advance
347	Further offences in relation to records and information
	Defrauding of revenue
348	Defrauding Customs revenue
349	Possession or custody of uncustomed goods or prohibited imports
350	Purchase, sale, exchange, etc, of uncustomed goods or prohibited imports
351	Possession or control of concealed goods
352	Offence in relation to seized goods
	Offences in relation to Customs
353	Threatening or resisting Customs officer
354	Obstructing Customs officer or interfering with Customs property
355	False allegation or report to Customs officer with intention of diverting deployment of Customs personnel, etc
356	Killing or injuring Customs dog
357	Personation of Customs officer
358	Counterfeit seals, stamps, markings, substances, or devices
359	Unauthorised presence in certain Customs-controlled areas
360	Failure to answer questions
361	False allegation or report to Customs officer alleging that offence committed
	Other offences
362	Adapting craft for smuggling
363	Possession of incomplete documents
364	Offences in relation to use of goods
365	Offences in relation to importation or exportation of prohibited goods
366	Offences in relation to knowingly importing or exporting prohibited goods
367	Offences in relation to knowingly importing or exporting objectionable publications
368	Offence in relation to knowingly importing or exporting goods for dishonest purpose
369	Publications imported or exported in course of official duties
370	Offences in relation to exportation of goods
	Miscellaneous provisions relating to offences
371	Corporate liability
372	Liability of principal and agent
373	Attempts
374	Court may order payment of money in respect of duty
375	Filing of charging document
	Infringement offences
376	Infringement offences and fees
377	Infringement notices
378	Procedural requirements for infringement notices, etc
379	Infringement fees to be paid into Crown Bank Account
	Subpart 3—Regulations, orders, rules, etc
	Regulations
380	Regulations generally
381	Regulations in relation to stores
382	Regulations in relation to entries
383	Regulations in relation to collection of duty
384	Regulations for determining country of produce or manufacture
385	Regulations for recovering costs for attendance of Customs officers, etc
386	Regulations for recovering costs of granting certificates of clearance, etc
387	Regulations in relation to sale of goods by chief executive
388	Regulations in relation to activities of Customs officers outside New Zealand
389	Incorporation of provisions of international agreements by reference in regulations
	Border processing levy orders
390	Levies for recovering border processing costs
391	Contents of border processing levy order
392	Trust accounts for levy money payable to chief executive
393	Effect of levy order
394	Compliance audits
395	Auditors
396	Offences in relation to levy orders
397	Defences for offences in relation to levy orders
	Chief executive’s rules, etc
398	Chief executive’s rules
399	Interaction with subpart 1 of Part 3 of Legislation Act 2012
	Subpart 4—Miscellaneous provisions
	Giving of notices
400	Giving notice to companies
401	Giving notice to bodies corporate other than companies
402	Giving notice to individuals
404	Receipt of notices
405	Chief executive to give written reasons for decisions open to appeal to Customs Appeal Authority
	Declarations
406	Declarations under Act
	Evidence
407	Burden of proof
408	Documents made overseas
409	Proof of rules made by chief executive
	Limitation
410	No limitation on claims by Crown to recover duties or in forfeiture proceedings
	Payments by chief executive out of public funds
411	Payments by chief executive out of public money
	Amounts in foreign currencies
412	Foreign currency
	Origin
413	Certificates of origin
414	Fish, etc
	Use of reasonable force
415	Use of force must be reported
	Reporting of searches of electronic devices
416	Annual report must state total of electronic devices searched
	Reducing compliance costs
416A	Annual report must report on initiatives to reduce compliance costs for businesses with strong record of compliance
	Working hours
417	Working hours of Customs
	Human remains
418	Entry required for human remains
	Subpart 5—Repeals, revocations, and amendments of Acts and instruments
419	Repeal of Customs and Excise Act 1996
420	Other consequential repeals, revocations, and amendments
	Schedule 1 Transitional, savings, and related provisions
	Schedule 2 Application of Act to Defence Force
	Schedule 3 Excise duty and excise-equivalent duty
	Schedule 4 Valuation of goods for purposes of Tariff
	Schedule 5 Review of seizure of goods
	Schedule 6 Customs-approved secure exports schemes
	Schedule 7 Administrative reviews
	Schedule 8 Customs Appeal Authorities
	Schedule 9 Consequential repeal, revocations, and amendments
	Legislative history

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