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Hon Meka Whaitiri
Customs and Excise Bill
Government Bill
209—3
Contents
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
The Parliament of New Zealand enacts as follows: