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Customs and Excise Act 2018

Preliminary provisions - Purposes and overview

3: Purposes of Act

You could also call this:

"What the Customs and Excise Act is for: collecting taxes on goods and controlling the border."

Illustration for Customs and Excise Act 2018

The purposes of this Act are to do things like levy excise duty and excise-equivalent duty. You will find excise duty and excise-equivalent duty in relation to goods, and this Act enables the collection of duty imposed under the Tariff Act 1988. This Act also provides for the administration and enforcement of customs controls at the border.

This Act sets out obligations of people who cross the border and those who cause or allow goods, persons, or craft to cross the border. It also sets out the powers of Customs in relation to goods, persons, and craft. The Act restates, with some modifications, the law relating to customs.

The Act repeals the Customs and Excise Act 1996 and enables the collection of other types of duties, taxes, and levies.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7038968.

Topics:
Money and consumer rights > TaxesGovernment and voting > Border control
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2: Commencement, or

"When the Customs and Excise Act 2018 starts to apply"

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4: Overview of Act, or

"What's in the Customs and Excise Act 2018: a guide to the law's six main parts."

Part 1Preliminary provisions
Purposes and overview

3Purposes of Act

  1. The purposes of this Act are as follows:

  2. to levy excise duty and excise-equivalent duty:
    1. to enable the collection of—
      1. duty imposed under the Tariff Act 1988; and
        1. excise duty and excise-equivalent duty; and
          1. other types of duties, taxes, and levies:
          2. to provide for the administration and enforcement of customs controls at the border and to facilitate border control through risk management:
            1. to set out obligations of—
              1. persons who cross the border; and
                1. persons who cause or allow goods, persons, or craft to cross the border:
                2. to set out the powers of Customs in relation to goods, persons, and craft:
                  1. to restate, with some modifications, the law relating to customs:
                    1. to repeal the Customs and Excise Act 1996.

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