Maritime Transport Act 1994

Wreck of ships and aircraft - Duties on wreck

126: Foreign wreck subject to duties as an importation

You could also call this:

"Paying duties on goods from a foreign shipwreck"

Illustration for Maritime Transport Act 1994

When goods from a ship or aircraft that has been wrecked come into New Zealand from another country, you have to pay the same duties as if you were importing them. If it's not clear where the goods came from, the chief executive of the New Zealand Customs Service will decide. You can think of goods as including parts of the ship or aircraft, the cargo, and any equipment or property that belongs to it. The chief executive of the New Zealand Customs Service can let you send goods that were saved from a wrecked ship or aircraft to their original destination, but you have to give a security to make sure the revenue is protected.

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Topics:

Money and consumer rights > TaxesTransport and travel > Boating

Part 9Wreck of ships and aircraft
Duties on wreck

126Foreign wreck subject to duties as an importation

All wreck, being goods brought or coming into New Zealand from a place outside New Zealand, shall be subject to the same duties as if the same was imported into New Zealand, and if any question arises as to the origin of the goods they shall be deemed to be the produce of such country as the chief executive of the New Zealand Customs Service may on investigation determine.
The chief executive of the New Zealand Customs Service may permit all goods saved from any ship or aircraft stranded or wrecked on its homeward voyage to be forwarded to the port of its original destination, and all goods saved from any ship or aircraft stranded or wrecked on its outward voyage to be returned to the port at which they were laden; but the chief executive of the New Zealand Customs Service shall take security for the due protection of the revenue in respect of those goods.
In this section, the term goods includes any part of any ship or aircraft and the cargo, machinery, and equipment thereof, and any other property belonging thereto.

Compare

1952 No 49 s 370

Notes

Section 126(1): amended, on 1 October 1996, pursuant to section 294(3) of the Customs and Excise Act 1996 (1996 No 27).
Section 126(2): amended, on 1 October 1996, pursuant to section 294(3) of the Customs and Excise Act 1996 (1996 No 27).