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Loi sur les douanes et accises de 1996 (mise à jour le 1er janvier 2011), Nouvelle-Zélande

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Détails Détails Année de version 2011 Dates Adopté/e: 4 juin 1996 Type de texte Lois en rapport avec la propriété intellectuelle Sujet Mise en application des droits Notes Date d'entrée en vigueur: voir la section 1 pour plus de détails.

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Texte(s) princip(al)(aux) Texte(s) princip(al)(aux) Anglais Customs and Excise Act 1996 (reprint as at 1 January 2011)        

Reprint as at 1 January 2011

Customs and Excise Act 1996

Public Act 1996 No 27 Date of assent 4 June 1996 Commencement see section 1

Title Contents Page 18
1 Short Title and com me ncement 18
2 3 Interpretation Act to bind the Cro wn 18 33
4 Application of Act i n c ertain cases 33
Part 1
A dministration
5 New Zealand Custo ms Service 35
6 7 8 Authorised persons Identity cards Customs flag 35 36 36
Part 2

Customs places Customs controlled areas, and Customs-approved areas for storing exports

Customs places

9 Customs places 37

Note

Changes authorised by section 17C of the Acts and Regulations Publication Act 1989 have been made in this reprint.

Ageneraloutlineofthesechangesissetoutinthenotesattheendofthisreprint,togetherwith other explanatory material about this reprint.

This Act is administered by the New Zealand Customs Service.

Customs controlled areas

10 Customs controlled areas 37 11 Application for licence 38 12 Grant or refusal of licence 38 13 Variation or revocation of conditions 39 14 Revocation or suspension of licence 40 15 Surrender of licence 40 16 Closing of Customs controlled area 40 17 Liabilities not affected by ceasing to act as licensee 41 18 Customs facilities in Customs controlled areas 41 19 Storage charges 42

Customs-approved areas for storing exports (CASEs)

19A Purpose of sections 19B to 19H 42 19B Areas that may be licensed as CASEs 43 19C Application for area to be licensed as CASE 43 19D Licences for CASEs 44 19E Access of Customs officers to CASEs 44 19F Examination of goods to be exported and that have been 44 brought to CASE 19G Detainingandsearchingvehiclesforgoodstobeexported 45 and that have been brought to CASE 19H Customs facilities in CASEs 45

Part 3 Arrival and departure of goods, persons, and craft

20 Goods subject to control of Customs 46

Arrival of craft into New Zealand

21 Advice of arrival, etc 48 22 Requirement to answer questions 49 23 Bringing-to of ship 50 24 Craft to arrive at nominated Customs place only 51 25 Craft arriving at place other than nominated Customs 51 place 26 Inward report 53

Arrival of persons

27 Persons arriving in New Zealand to report to Customs 54 officer or Police station 28 Disembarkation 54 29 Baggage to be presented 55

Departure of persons

30 Persons departing from New Zealand to depart from 55

Customs place 31 Embarkation 56 32 Outgoing baggage to be presented 56

Further requirements relating to persons arriving in or departing from New Zealand

32A Use of electronic communication devices prohibited in 56 certain places 32B Completion of processing under Immigration Act 2009 57 and Biosecurity Act 1993 32C Cases requiring investigation for public health or law 59 enforcement purposes

Departure of craft

33 Clearance of craft 60 34 Certificate of clearance 61 34A Fees and charges relating to granting certificate of 62

clearance 35 Boarding of outward craft 63 36 Production of certificate of clearance 63 37 Departure to be from Customs place only 63 38 Regulations relating to stores for craft 64

Part 3A Customs access to and use of information about border-crossing goods, persons, and craft

Preliminary provisions

38A Interpretation 65 38B Purpose of this Part 66

Who must give Customs access to information

38C Persons to whom section 38D or section 38E applies 67

Information to which access must be given

38D Information about border-crossing craft 67 38E Information about border-crossing persons 68 38F Further provisions about giving Customs access to 68

information under section 38D or section 38E

Use of information to which access must be given

38G Controls on use by Customs of information 69

Searching and viewing by Customs of information about border-crossing persons

38H Information about travel within 28-day period 70 38I Information about other travel may be searched for 71

information relating to travellers within 28-day period 38J Search and viewing warrants 72 38K Search and viewing without warrant in emergencies 73 38L Procedure if viewing of information not authorised 74 38M Security of applications for warrants 75 38N Information and disclosure in section 38M(7) 76

Miscellaneous provisions

38O Disposal of information collected by Customs 77 38P Protection of persons acting under authority of Part 78 38Q Part does not limit other access to or use of information 78

Part 4 Entry and accounting for goods

Importation of goods

39 Entry of imported goods 79 40 Regulations relating to entry of imported goods 80 40A Fees and charges relating to importation of goods 80 41 Imported goods to be dealt with according to entry 81 42 Cancellation and amendments of entries[Repealed] 81 43 Unloading goods 81 44 Craft imported otherwise than as cargo 81 45 Samples or illustrations 82

Transportation within New Zealand

46 Transportation of imported goods 82 47 Removal of goods from Customs controlled area 82 48 Temporary removal of goods from Customs controlled 83

area

Exportation of goods

49 Entry of goods for export 84 50 Regulations relating to entry of goods for export 85 50A Fees and charges relating to exportation of goods 85 51 Goods for export to be dealt with according to entry 86 52 Goods for export not to be landed 87 53 Time of exportation 87

Customs seals

53A Customs seal may be used in relation to goods for export 87

4

53B Warning notices for packages in relation to which seal 88 used

Customs-approved secure exports schemes

53C Chief executive may approve secure exports scheme 90 53D Purpose of secure exports scheme 91 53E Matters to be specified in secure exports scheme 91 53F Matters to be acknowledged in secure exports scheme 92 53G Goods to be exported under Customs-approved secure 93 exports scheme may be exported under drawback 53H Use of Customs seals in relation to goods to be exported 93 under Customs-approved secure exports schemes 53I Exportersmaybeinvolvedinexportationofgoodsoutside 94 Customs-approved secure exports scheme 53J Review of Customs-approved secure exports scheme 94

Part 5 Prohibited imports and prohibited exports

54 Prohibited imports 94 55 Duration of Orders in Council prohibiting imports 96 56 Prohibited exports 96 57 Duration of Orders in Council prohibiting exports 101 58 Production of licence or permit for goods 101

Part 6 Duties

59 Certain terms defined in Tariff Act 1988 102

Valuation of goods

60 Importer to specify Customs value on entry 102 61 Amendment of valuation assessment 102 62 Foreign currency 103 63 Crown’s right of compulsory acquisition 103

Origin and preferential Tariff provisions

64 Origin of fish or other produce of the sea 104 64A New Zealand certificates of origin for goods for export to 105 party to free trade agreement 64B Bodies authorised to issue New Zealand certificates of 107 origin 64C Regulations relating to New Zealand certificates of origin 107 and certification bodies 65 Regulations for determining country of produce or 107 manufacture

66 Conditions precedent to entry of goods at preferential 108 rates of duty 67 Unsubstantiated preference claims 109

Part 7 Excise and excise-equivalent duties

68 Manufacture of excisable goods 109 68A Exemption for tobacco manufactured for personal use 109 68B Exemption for alcohol manufactured for personal use 110 69 Goods deemed to have been manufactured 110 70 Entry of excisable goods 111 71 Regulations relating to entry of excisable goods 111 72 Removal for home consumption 112 73 Excise duty on goods manufactured in manufacturing 112 areas 74 Excisedutyongoodsmanufacturedoutsidemanufacturing 114 area 75 Excise-equivalent duty on imported goods 114 75A Accident compensation levies are additional to excise 115 duty on motor spirits[Repealed] 76 Excise duty a Crown debt 115 76A Interpretation 116 76B Certification of 2010 Excise and Excise-equivalent Duties 116 Document 76C Access to Excise and Excise-equivalent Duties Table 117 76D Regulations (Disallowance) Act 1989 and Acts and 118 Regulations Publication Act 1989 76E Judicial notice of Table 119 76F Evidence of Table 119 76G Table may be amended, and must be interpreted, as if it 119 were an enactment 76H References to Schedule 3 120 77 Modification of rates of excise duty and excise-equivalent 120 duty 78 Power to amend Excise and Excise-equivalent Duties 121 Table for certain purposes 79 Indexation of rates of excise duty and excise-equivalent 121 duty on alcoholic beverages and tobacco products 79AA Increases of 10% on 1 January 2011 and 2012 must be 123 made in or by Excise and Excise-equivalent Duties Table (Tobacco Products Indexation or Other) Amendment Orders 2010 and 2011

79A Power to alter rates of excise duty and excise-equivalent 124 duty on motor spirits by Order in Council 80 Certain Orders in Council subject to confirmation 125 81 Power of Governor-General in Council to suspend, remit, 126 refund, or create exemptions from excise duties and excise-equivalent duties on goods supplied to certain organisations and their members

Miscellaneous duty provisions

82 Duty payable on goods consumed before removal from 127 manufacturing area 83 Excise duty and excise-equivalent duty on spirits and 127 other alcoholic beverages if approval not complied with 84 Assessment of excise duty on beer or wine otherwise 128 exempt 85 Duty credits 129

Part 8 Assessment and recovery of duty

86 Duty on imported goods a Crown debt 130 87 Additional duty imposed 131 88 Assessment of duty 132 89 Amendment of assessment 132 90 Due date for payment of duty 133 91 Assessment presumed to be correct 134 92 Obligation to pay duty not suspended by appeal 134 93 Chiefexecutivetopayinterestondutyrefundedonappeal 134 94 Limitation of time for amendment of assessments 136 95 Keeping of business records 136 95A Giving Customs access to business records 137 96 Meaning of related 138 97 Duty a charge on goods 139 98 Application of section 99 141 99 Rights and duties of chief executive in recovery of duty 141 100 Application of section 101 144 101 Ranking of duty 145 102 Release of goods subject to duty 146 103 Liability for duty on goods wrongfully removed or 146 missing 104 Liability of owners of craft for duty on goods unlawfully 147 landed 105 Effect of payment of duty by one person on liability of 148 other persons

106 Incidence of altered duties 148 107 Assessment of duty in particular cases 149 108 Goods from the Cook Islands and Niue 149 109 Reimportation of goods exported 150 110 Importer, etc, leaving New Zealand 150

Refunds, remissions, and drawbacks of duty

111 Chief executive may refund duty paid in error 151 112 Refunds of duty on goods under Part 2 of Tariff 151 113 Other refunds and remissions of duty 152 114 Power to apply refunds towards payment of other duties 153 115 Recovery of duty refunded in error 153 116 Goods temporarily imported 153 117 Drawbacks of duty on certain goods 155 118 Regulations may prescribe minimum duty collectable or 156

refundable and minimum drawback allowable

Part 9 Customs rulings

119 Application for Customs ruling 157 120 Making of Customs ruling 159 121 Notice of Customs ruling 159 122 Effect of Customs ruling 160 123 Confirmation of basis of Customs ruling 160 124 Amendment of Customs ruling 161 125 Cessation of Customs ruling 161 126 Appeal from decisions of chief executive 162 127 No liability where Customs ruling relied on 162

Part 10 Administrative penalties

128 Imposition of penalty 163 129 Obligation to pay penalty not suspended by appeal 167 130 No penalty in certain cases 167

Part 11 Customs computerised entry processing systems

131 Access to Customs computerised entry processing 168

systems 132 Application to be registered user 168 133 Registered users to be allocated unique user identifier 169 134 Use of unique user identifier 169 134A Conditions may be imposed on registered users 170

135 Suspension or cancellation of registration of registered 170 user 136 Customs to keep records of transmissions 172

Part 12 Powers of Customs officers

137 Patrols and surveillance 172 138 Landing or mooring of Customs craft 172 139 Boarding craft 173 140 Searching of craft 174 141 Securing goods on craft 175 142 Firing on ship 175 143 Detention of craft 175 144 Searching vehicles 176 145 Questioning persons about goods and debt 178 145A Questioning persons about identity, address, travel 179 movements and entitlement, and other matters 146 Questioning employees of airlines, shipping companies, 181 owners or operators of certain vehicles, etc 147 Evidence of identity and entitlement to travel 182 147A Evidence of answers to questions under section 145A 183 148 Detention of persons questioned about goods or debt 184 148A Detention of person questioned under section 145A 185 148B Detention of persons committing or about to commit 186 certain offences 148C Detentionforpublichealthorlawenforcementpurposes 189 149 Persons to whom sections 149A, 149B(1), and 149BA 190 apply 149A Preliminary search of persons by use of aids 190 149B Searching of persons if reasonable cause to suspect items 191 hidden 149BA Searching of persons for dangerous items 192 149C Seizure of items found 194 149D Rights of persons detained under section 149B 194 150 Access of Customs officers to Customs controlled area 195 151 Examination of goods subject to control of Customs 195 152 Examination of goods no longer subject to control of 197 Customs 153 Accounting for goods 197 154 Production of goods 198 155 Verification of entries 198 155A Cancellation and amendment of entries 198 156 Securities for payment of duty 199

9

157 New securities may be required 200 158 Written authority of agents 200 159 Audit or examination of records 200 160 Requisition to produce documents 201 161 Further powers in relation to documents 202 162 Privilege in respect of confidential communications 203 betweenlegalpractitionersandbetweenlegalpractitioners and their clients 163 Documents in foreign language 204 164 Chief executive may take possession of and retain 204 documents and records 165 Copying of documents obtained during search 205 166 Retentionofdocumentsandgoodsobtainedduringsearch 205 166A Detentionofgoodssuspectedtobeinstrumentofcrimeor 207 tainted property 166B Return of cash necessary to satisfy essential human needs 208 166C Further provisions about detention under section 166A 208 166D Return of goods detained under section 166A 209 166E Extension of 7-day period in section 166D(1)(a) 210 166F Custody of certain goods detained under section 166A 211 167 Search warrants 212 168 Entry and search under warrant 212 168A Searching of persons for dangerous items when executing 216 search warrant 168B Detention of dangerous items 217 169 Search warrant to be produced 217 170 Duty to inform owner where thing seized 218 171 Emergency warrants 218 172 Use of aids by Customs officer 220 173 Conditions applying to entry of buildings 220 174 Arrest of suspected offenders 221 175 Protection of persons acting under authority of Act 222 175A Seizure and detention of dangerous civil aviation goods 222 175B Unlawful travel document 223 175C Seizureanddetentionofgoodssuspectedtobecertainrisk 224 goods or evidence of commission of certain offences

Part 13 Offences and penalties

Offences in relation to Customs

176 Threatening or resisting Customs officer 225 177 Obstructing Customs officer or interfering with Customs 226 property

177A False allegation or report to Customs officer 226 178 Personation of Customs officer 227 179 Counterfeit seals, stamps, markings, substances, or 227 devices 180 Obligations of persons arriving in or departing from New 228 Zealand 181 Unauthorised presence in certain Customs controlled 228 areas 182 Unauthorised access to or improper use of Customs 229 computerised entry processing system 183 Interference with Customs computerised entry processing 229 system 184 Offences in relation to security of, or unauthorised use 230 of, unique user identifiers

Offences in relation to Customs officerspowers

185 Failure to answer questions 230 186 Failure to produce evidence of identity, entitlement to 231 travel, or other matters 187 Failure to produce or account for goods 231 188 Failure to comply with requisition 231 188A Failure or refusal to remain at place 232

Offences in relation to Customs controlled areas

189 Use of area without licence 232 190 Failure to comply with conditions of licence 233

Offences in relation to arrival and departure of craft and persons

191 Offences in relation to arrival of craft 233 192 Offences in relation to inward report 235 193 Offences in relation to departure of craft 235 194 Offences in relation to outward report 236 194A Failure to comply with requirement to cease using 237 electronic communication device 195 Defences 237

Other offences

196 Adapting craft for smuggling 237 197 Interference with seals, etc 237 198 Interference with cargo 238 199 Unloading goods without authorisation 238 200 Offences in relation to manufacture, movement, and 239 storage of goods

201 Interference with goods 241 202 Contravention of direction of chief executive under 241 section 97 203 Offences in relation to entries 241 204 Offences in relation to declarations and documents 242 205 Offences in relation to records 243 205A Offences relating to failure to give Customs access to 245 information 205B Offence relating to disclosing whether required to give 245 Customs access to information 206 Possession of incomplete documents 246 207 Offences in relation to use of goods 246 208 Provisionsrelatingtooffencesagainstsections203to207 247 209 Offences in relation to importation or exportation of 247 prohibited goods 209A Publications imported or exported in course of official 250 duties 210 Offences in relation to exportation of goods 251 210A Offences in relation to Customs seals and 252 Customs-approved secure exports schemes 211 Defrauding the revenue of Customs 253 212 Possession or custody of uncustomed goods or prohibited 254 imports 213 Purchase, sale, exchange, etc, of uncustomed goods or 254 prohibited imports 214 Possession or control of concealed goods 255 215 Offences in relation to seized goods 256 215A Offences in relation to certain detained goods 256 216 Offences in relation to Customs Appeal Authorities 256

Miscellaneous provisions relating to offences

217 Liability of officers of corporations 258 218 Liability of principal and agent 258 219 Attempts 259 220 Offences punishable on summary conviction 259 221 Laying of information 259 222 Court may order payment of money in respect of duty 260 223 Power of chief executive to deal with petty offences 260

Part 14 Forfeiture and seizure

224 Application of this Part 261 225 Goods forfeited 261

12

226 Procedure for seizure 264 227 Notice of seizure 265 228 Forfeiture to relate back 266 229 Delivery of goods seized on deposit of value 266 230 Sale of certain seized goods 266

Applications to review seizure of goods

231 Application for review of seizure 267 232 Conduct of review 268 233 Decision on review 268 234 Matters concerning grant of relief 269 234A Condemnation if application discontinued[Repealed] 270 235 Determinations where relief granted 270 235A Condemnation of seized goods 271

Appeal from review

235B Right of appeal to Customs Appeal Authority from 272

decision on review 235C Condemnation of goods subject to appeal 272

General provisions as to forfeiture

236 Condemnation of seized goods on conviction 272 237 Disposal of forfeited goods 273 238 Application of forfeiture provisions 273

Part 15 Evidence

239 Burden of proof 273 240 Documents made overseas 274 241 Proof of rules made under section 288 274 242 Customs record of computer transmission admissible in 275

evidence 243 Presumption of authenticity of documents 275

Part 16 Customs Appeal Authorities

Customs Appeal Authorities

244 Establishment of Customs Appeal Authorities 275 245 Term of office of Authority 276 246 Oath to be taken by Authority 277 247 Remuneration and travelling expenses 277 248 Sickness or incapacity 277 249 Validity of appointment not to be questioned in 277

proceedings 250 Authority not personally liable 277 251 Registrars of Authorities 278 252 Seal 278 253 Functions of Authority 278

Proceedings

254 Procedure 278 255 Nature of appeal 278 256 Authority may extend time for appeal 278 257 Hearing 279 258 Authority may decide appeal without oral hearing if both 280 parties consent 259 Authority’s powers 280 260 Evidence 280 261 Powers of investigation 280 262 Power to summon witnesses 281 263 Service of summons 281 264 Protection of persons appearing 282 265 Witnessesallowances 282 266 Payment of witnessesallowances 283 267 Grounds of appeal and burden of proof 283 268 Sittings of Authority 283 269 Authority may dismiss frivolous or vexatious appeal 284 270 Decision of Authority 284 271 Power to award costs 284 272 Appeals to High Court 284 273 Appeal to Court of Appeal 285 274 Stating case for High Court 285

Part 17 Miscellaneous provisions

274A Use of automated electronic systems by Customs to make 286 decisions, exercise powers, comply with obligations, and take related actions 274B Publication of details of arrangements for use of 288 automated electronic systems 274C Variationandsubstitutionofdecisionsmadebyautomated 288 electronic systems 274D Appeals and reviews unaffected 289 274E No limitation of claims by Crown to recover duties or 290 interest on duties, or on forfeiture proceedings, under this Act 275 Payments by chief executive out of public money 290

14

276 Application of Act to postal articles 290 277 Declarations under this Act 291 278 Power of chief executive to determine seals, etc 291 279 Arrival and departure information 291 280 Supply of arrival and departure information for benefit 292 and benefit debt recovery purposes 280A Interpretation 294 280B Disclosure of arrival and departure information for 294 purposes of mutual assistance provision contained in social security agreement 280C Interpretation 296 280D Disclosure of arrival and departure information for fines 297 enforcement purposes 280E No Crown liability to third parties for fines enforcement 298 action 280F Customs may supply information concerning specified 299 fines defaulters to chief executive of Department of Labour 280G Defined terms for sections 280H and 280I 300 280H Disclosure of arrival and departure information for 300 purposes of Student Loan Scheme Act 1992 280I Direct access to arrival and departure information for 301 purposes of Student Loan Scheme Act 1992 280J Defined terms for sections 280K and 280L 303 280K Disclosure of arrival and departure information for 303 purposes of Child Support Act 1991 280L Direct access to arrival and departure information for 304 purposes of Child Support Act 1991 281 Disclosure of information overseas 305 282 Information that may be disclosed 308 282A Customsmayforcertainpurposescollect,use,ordisclose 309 certain information 283 Chief executive to give written reasons for decisions open 310 to appeal to Customs Appeal Authority 284 Giving of notice 311 285 Additional provision relating to notices under this Act 314 286 Regulations 315 287 Regulations for fees, charges, and expenses 319 287A Incorporation of provisions by reference in regulations 320 287B Effect of amendments to, or replacement of, provisions 321 incorporated by reference 287C Proof of provisions incorporated by reference 321

287D Access to provisions incorporated by reference 321

287E Acts and Regulations Publication Act 1989 not applicable 322 to provisions incorporated by reference

287F Application of Regulations (Disallowance) Act 1989 to 322 provisions incorporated by reference

288 Chief executive may make rules for certain purposes 323

288A Use of reasonable force must be reported 325

289 Acts and regulations amended 325

290 Repeals and revocations 325

Validation and savings provisions

291 Validation of acts done pursuant to Customs Duties 326 Suspension (Inter-Governmental Agreements) Order 1963

292 Savings for proceedings and other matters 326

293 Savings provision in relation to Customs officers 327

Transitional provisions

294 Transitional provision relating to terminology 327

295 Transitional provision concerning assessment and 329 payment of duty

296 Examination station deemed to be Customs controlled 329 area

297 Examining place, Customs containerbase, sufferance 329 wharf, and wharf deemed to be Customs controlledarea

298 Staff accommodation, facilities, and transit buildings 330 deemed to be Customs controlled area

299 ExportwarehousedeemedtobeCustomscontrolledarea 330

300 ManufacturingareadeemedtobeCustomscontrolledarea 330

301 Transitional provision relating to conditions of 331 appointment or licence

302 Application for licence as Customs controlled area to be 331 made within 40 working days

303 Transitional status to continue until application made and 331 disposed of

304 Transitional provision relating to persons approved to 332 defer payment of duty

305 Transitional provision relating to businesses not required 332 to be licensed

305A Transitional provisions relating to investigations of 333 offences under Customs Act 1966

306 Power to amend Schedule 3 before this Act comes into 334 force[Repealed]

Amendment to Goods and Services Tax Act 1985

307 Zero-rating—duty-free goods 334

Amendments to Tariff Act 1988 [Repealed] 308 Tariff items substituted[Repealed] 334 309 New concession reference inserted[Repealed] 334

Schedule 1 335 Prohibited imports

Schedule 2 336 Valuation of goods for the purposes of the Tariff

Schedule 3 354 Excise and excise-equivalent duties

[Repealed]

Schedule 4 355 Valuation of goods for the purposes of excise

Schedule 5 358 Acts amended

Schedule 6 365 Regulations amended

Schedule 7 367 Enactments repealed

Schedule 8 371 Regulations, orders, and notices revoked

Schedule 9 375 Tariff items removed from Tariff

[Repealed]

Schedule 10 376 Substituted Tariff items

[Repealed]

An Act to

(a)
reform the law relating to customs, excise, and other duties; and
(b)
provide for the administration and enforcement of Customs controls at the border; and
s 1 Customs and Excise Act 1996 Reprinted as at1 January 2011
(c) (d) repeal the Customs Act 1966; and provide for related matters
1 Short Title and commencement
(1) (2) This Act may be cited as the Customs and Excise Act 1996. Except as provided in subsection (3), this Act shall come into force on a date to be appointed by the Governor-General by Order in Council.
(3) Sections81and306shallcomeintoforceonthedateonwhich this Act receives the Royal assent.
Section 1(2): Customs and Excise Act 1996 brought into force, on 1 October 1996, by the Customs and Excise Act Commencement Order 1996 (SR 1996/229).
2 (1) Interpretation In this Act, unless the context otherwise requires,2010ExciseandExcise-equivalentDocumenthasthemeaning given in section 76A aircraftmeansamachine thatcanderivesupportin the atmosphere from the reaction of the air Armed Forces has the meaning given to that term by section 2 of the Defence Act 1990
arrival,(a) in relation to a craft, includes the arrival of the craft, whether lawfully or unlawfully, in New Zealand from a point outside New Zealand whether or not the craft lands at, hovers above, berths, moors, anchors, or stops at, or otherwise arrives at any place within New Zealand; and (b) inrelationto a person, meanstheentryof theperson by any means, whether lawfully or unlawfully, into New Zealand from a point outside New Zealand; and arriving and arrived have corresponding meanings arrival hall means a place licensed under section 12 for the processing of persons arriving in New Zealand authorisedpersonmeansapersonauthorisedundersection6

beermeanstheproductofthealcoholicfermentationbyyeast of liquid derived from a mash of drinking water and malt grains with hops or their extract

boat means a vessel other than a ship chief executive means the person holding office under the

State Sector Act 1988 as the chief executive of the New Zealand Customs Service coastal cargo, in relation to any ship, means goods loaded

on the ship at any port in New Zealand for carriage to and

unloading at any other port in New Zealand compounding means the manufacture of spirituous liquor, (other than perfume, culinary essences, or medicinal or toilet preparations) by imparting a flavour to, or mixing a material oringredientwith,spiritsbyamethodofwhichtheprocessof distillation is part; and to compound and compounder have corresponding meanings

contractor means a person who does work for valuable consideration on or in respect of any goods at the request of any otherperson(otherwisethanasanemployeeofthatotherperson) in circumstances where that other person supplies, but retains ownership of, some or all of the material used in the work

craftincludesanyaircraft,ship,boat,orothermachineorvessel, used or capable of being used for the carriage or transportation of persons or goods, or both, by air or water or over or under water

the Customs means the New Zealand Customs Service

Customs airport means an aerodrome designated as a Cus toms airport under section 9 Customs Appeal Authority or Authority means an Author

ity established under section 244 Customs-approved area for storing exports or CASE means an area

(a)
that is used for the purpose in section 19B (whether or not it is used for any other purpose); and
(b)
that is not required to be, but that is, licensed as a Customs-approved area for storing exports (or CASE) under section 12(1) (as applied by section 19C(2))
Customs-approved secure exports scheme means, in relationtogoodsthataretobeexported(whetherunderdrawback or not), a scheme, approved by the chief executive under sec tion 53C,
(a)
forthepackingofthegoods,inaCustoms-approvedsecurepackage,byapprovedpersons,inapprovedconditions,andsubjecttoapprovedrequirements(including, without limitation, a requirement that a seal, marking, substance, or device in an approved form be applied to the package, as soon as it is secured,
(i)
to show that, when it was secured, the package contained only the goods, and was secured in an approved way; and
(ii)
tohelptoidentifyinterferenceortamperingwith the package after it is secured); and
(b)
fortheimmediateconveyance(onthecompletionofthe packing of the goods in that way) of the Customs-approved secure package, by approved persons and in an approvedmanner,totheplaceofshipmentforshipping, or, if it is not in that way immediately conveyed and shipped, to some approved place or places of security en route to the place of shipment; and
(c)
forthegoods,fromthetimewhentheyarefirstsecured inaCustoms-approvedsecurepackageuntiltheexportationofthegoodstoapointoutsideNewZealand,tobe goods subject to the control of the Customs; and
(d)
forthepowersofdetentionandsearchin section144(4) tobeavailableinrespectofavehicleinNewZealandif therearesuspectedtobeinoronthevehiclegoodsthat are, or are suspected to be,
(i)
subject to the control of the Customs; and
(ii)
in a Customs-approved secure package; and
(e)
for a Customs officer to be empowered, under section 146(2) , to question any or all of the following persons about any cargo destined to be exported from New Zealand:
(i)
a person who is the owner or operator of a vehiclethataCustomsofficerhasreasonablecause to suspect has in or on it, or has within the pre
vious 72 hours had in or on it, goods subject to the controlof the Customs and in aCustoms-approved secure package:
(ii)
apersonwhoistheowneroroccupierofpremises that a Customs officer has reasonable cause to suspect have in or on them, or have within the previous 72 hours had in or on them, goods subject to the control of the Customs and in a Customs-approved secure package:
(iii) apersonemployedbyapersondescribedinsubparagraph (i) or (ii); and
(f)
forthepowersin section151 (whichincludepowersof examination)tobeavailableinrespectofgoodsthatare, or are suspected to be,

(i) subject to the control of the Customs; and

(ii) in a Customs-approved secure package Customs-approved secure package means a package of a kind that is approved by the chief executive under section 53C for the purposes of a Customs-approved secure exports scheme Customscontrolledareameansanareathatisrequired,for1 ormoreofthepurposesdescribedin section10 ,tobelicensed and that is so licensed Customs direction means a lawful request, order, command, orinstructiongivenbyaCustomsofficertoanypersontodoor torefrainfromdoinganactortosubmittoaprocedureforthe purposes of this Act; and includes any notice, poster, or sign publicly displayed in a Customs place or Customs controlled area; and includes a direction contained in a form prescribed under this Act

Customs officer or officer,

(a) inanyprovisionofthisAct,andinanyenactmentthatis notthisActoraportionofitbutthatusesthedefinition inthissubsectionofbothoreitherofthoseterms,means a person who is

(i)
a person appointed by the chief executive as a Customs officer for the purpose of this Act; or
(ii)
any other person employed by the chief executive and who is declared, whether at the time of

appointmentorotherwise,bythechiefexecutive to be a Customs officer for the purpose of this Act; and

(b) in a provision of this Act (other than this section, and sections 6(4), 7, 38P, and 175) includes an authorised person who

(i)
isperformingorexercisingafunctionorpowerin accordance withthat person’s authorisation; and
(ii)
isthereforerequiredby section6(4) tobetreated for the purposes of that provision as a Customs officer

CustomsplacemeansaCustomsportorCustomsairportdes

ignated under section 9 Customs port means aport ofentrydesignated as a Customs port under section 9

CustomsrevenueorrevenueoftheCustomsmeansrevenue

managed by the Customs on behalf of the Crown Customsseal,inrelationtoapackageofgoodstobeexported, means a seal, marking, substance, or device approved by the chief executive for use in relation to the package, as soon as it is secured (and in accordance with a notice under section 53A ), to fulfil either or both of the following purposes:

(a)
to show that, when it was secured, the package contained only the goods, and was secured in an approved way:
(b)
to help to identify interference or tampering with the

package after it is secured Customs value or value, in relation to goods, means the Customs value of those goods determined in accordance with Schedule 2

dangerous item means

(a)
any firearm (as defined in section 11(2) of the Aviation Crimes Act 1972); or
(b)
anydangerousoroffensiveweaponorinstrumentofany kind whatsoever; or
(c)
any ammunition; or
(d)
any explosive substance or device, or any other injurious substance or device of any kind whatsoever that could be used to endanger a person’s safety

defence area has the meaning given to that term by section 2

of the Defence Act 1990 Defence Force has the meaning given to that term by section 2 of the Defence Act 1990

departure hall means a place licensed under section 12 for the processing of persons departing from New Zealand document

(a)
meansadocumentinanyform,whetherornotsignedor initialled or otherwiseauthenticatedby themaker; and
(b)
includes
(i)
any form of writing on material:
(ii)
information recorded, transmitted, or stored by means of a tape recorder, computer, or other device, andmaterial subsequentlyderivedfrominformation so recorded, transmitted, or stored:

(iii) a label, marking, or other form of writing that identifies any thing of which it forms part or to which it is attached by any means:

(iv)
a book, map, plan, graph, or drawing:
(v)
a photograph, film, negative, tape, or other device in which 1 or more visual images are embodiedsoastobecapable(withorwithouttheaid of some other equipment) of being reproduced

domesticcargomeansgoodsthat,havingbeenbroughtwithin a Customs controlled area at one Customs place for carriage by air or sea to any other Customs place in New Zealand on either

(a)
a craft that
(i)
begins its journey outside New Zealand; and
(ii)
inthecourseofthatjourney,entersNewZealand and travels between at least 2 Customs places in New Zealand; or
(b)
a craft that
(i)
begins its journey at a Customs place in New Zealand; and
(ii)
in the course of that journey, travels to at least 1 other Customs place in New Zealand before leaving New Zealand,

are within that Customs controlled area or are being carried on such a craft from one Customs place to another Customs place or, having been so carried on such a craft, are awaiting removal from a Customs controlled area at a Customs place

domestic passenger means a passenger, not being an internationallyticketedpassenger,whohasanentitlementtoairor sea travel for a domestic sector on either

(a)
a craft that
(i)
begins its journey outside New Zealand; and
(ii)
inthecourseofthatjourney,entersNewZealand and travels between at least 2 Customs places in New Zealand; or
(b)
a craft that
(i)
begins its journey at a Customs place in New Zealand; and
(ii)
in the course of that journey, travels to at least 1 other Customs place in New Zealand before leaving New Zealand

domestic sector means a journey from one Customs place to

another within New Zealand dutiable goods means goods of a kind subject to duty within the meaning of this Act

duty means a duty, additional duty, tax, fee, charge, or levy imposed on goods by any of the provisions of this Act, and includes

(a)
excise duty and excise-equivalent duty imposed under Part 7:
(b)
a duty imposed under the Tariff Act 1988:
(c)
a duty imposed pursuant to sections 14, 16, 17, 17A, or 17B of the Dumping and Countervailing Duties Act 1988,includingadutyresultingfromtheapplicationof section 18 or section 19 of that Act; and
(d)
a duty or tax imposed by section 12 of the Goods and Services Tax Act 1985:
(e)
levies imposed by section 213(2)(c) of the Accident Compensation Act 2001:
(f)
levies imposed by the Energy (Fuels, Levies, and Ref

erences) Act 1989 electronic publication means a thing (including, but not limitedto,adisc,oranelectronicorcomputerfile)onwhichis recorded or stored information that, by the use of a computer or other electronic device, is capable of being reproduced or shown as 1 or more (or a combination of 1 or more) images, representations, signs, statements, or words

excisablegoodsmeansgoodsonwhichexcisedutyispayable inaccordancewithPartAoftheExciseandExcise-equivalent Duties Table

ExciseandExcise-equivalent Duties Table hasthe meaning given in section 76A excise item number

(a)
means excise items that appear in the Excise and Excise-equivalentDutiesTableandareidentifiedby6digits and 1 alphabetical check letter; and
(b)
includes the heading to those excise items that appear

in that Table and are identified in that way export warehouse means a place licensed under section 12 for the purpose described in section 10(b)

exportation,

(a)
exceptwhereotherwiseexpresslyprovided,meansany shipment in any craft for transportation to a point outside New Zealand; and
(b)
inrelationtoanelectronicpublicationreferredtoin sec tion 56, includes the sending of the electronic publica tion from New Zealand by any means (other than by broadcasting) to a point outside New Zealand

exporter meansapersonbyorforwhomgoodsareexported; and includes a person who is or becomes the owner of or entitledtothepossessionoforisbeneficiallyinterestedingoods onoratanytimeafterentryforexportandbeforetheyareexported

forfeited goods means goods that are forfeited to the Crown

under section 225 goodsmeansallkindsofmovablepersonalproperty,including animals

goodssubjecttothecontroloftheCustomshasthemeaning given to that term by section 20 importation,

(a)
inrelationtoanygoods,meansthearrivalofthegoods in New Zealand in any manner, whether lawfully or unlawfully, from a point outside New Zealand; and
(b)
in relation to electronic publications referred to in sec tion54(1)(aa) ,includesthearrivaloftheelectronicpublication in New Zealand by transmission by any means (other than by broadcasting) from a point outside New Zealand

importermeansapersonbyorforwhomgoodsareimported; and includes the consignee of goods and a person who is or becomestheowneroforentitledtothepossessionoforbeneficially interested in any goods on or at any time after their importation and before they have ceased to be subject to the control of the Customs

international cargo means any cargo that has arrived from a point outside New Zealand or is destined to be exported from New Zealand

internationalcrewmeansthecreworanymemberofthecrew of a craft that is on a journey that

(a)
began outside New Zealand; or
(b)
began in New Zealand and is to continue outside New
Zealand international passenger means a person who has an entitlementtotravelonacraftwithinNewZealandwherethattravel is part of an international journey that
(a)
began outside New Zealand; or
(b)
began in New Zealand and is to continue outside New
Zealand internationally ticketed passenger means a person who has an entitlement to air or sea travel for a domestic sector, being asector includedin tickets for aninternationaljourney that
(a)
began outside New Zealand; or
(b)
began in New Zealand and is to continue outside New Zealand

liquefied petroleum gas means propane, propylene, butane, butylene, or isobutane; and includes a mixture consisting wholly or principally of any such substance, whether or not the mixture contains any other hydrocarbon

manufacture,in relation to goodsspecified inthe Exciseand Excise-equivalent Duties Table, means,

(a)
if the goods are tobacco, the process of cutting, pressing, grinding,crushing, orrubbing raw or leaf tobacco, orotherwisepreparingraworleaftobaccoormanufacturedorpartiallymanufacturedtobacco,andofmaking cigarettes whether from duty-paid or from non-dutypaid tobacco, and of putting up for use or consumption scraps, waste, chippings, stems, or deposits of tobacco resulting from processing tobacco:
(b)
if the goods are a fuel, any operation, or process, involved in the production of the goods:
(c)
if the goods are neither tobacco nor a fuel,
(i)
anyoperation,orprocess,involvedintheproduction of the goods; and
(ii)
any ancillary process (as defined in subsection (3)) that takes place on premises that are not licensed,orrequiredtobelicensed,underthe Sale of Liquor Act 1989

manufactured tobacco means tobacco that has been manu

factured or prepared for smoking or any other purpose manufacturingarea meansaplacelicensedunder section12 for the