This Act has several purposes. You will find out what these purposes are below. The purposes include levying excise duty and excise-equivalent duty.
The Act also enables the collection of duty imposed under the Tariff Act 1988, as well as excise duty and excise-equivalent duty. It also covers the collection of other types of duties, taxes, and levies.
The Act provides for the administration and enforcement of customs controls at the border. It does this by facilitating border control through risk management. You will have obligations if you cross the border, and so will people who bring goods, persons, or craft across the border.
The Act sets out the powers of Customs in relation to goods, persons, and craft. It also restates the law relating to customs, with some modifications. Additionally, the Act repeals the Customs and Excise Act 1996.
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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7038920.
1: Title, or
"What the Customs and Excise Act 2018 is about"
The Parliamentary Counsel Office has made editorial and format changes to this version using the powers under subpart 2 of Part 3 of the Legislation Act 2019.
Note 4 at the end of this version provides a list of the amendments included in it.
This Act is administered by the New Zealand Customs Service.
