4Overview of Act

1. This Act is divided into 6 Parts.

2. This Part (Part 1) deals with preliminary matters, including the following:

3. definitions of terms used in this Act (sections 5 and 6):
4. the application of this Act (sections 7 and 8):
5. transitional, savings, and related provisions (section 9 and Schedule 1):
6. how this Act binds the Crown (section 10 and Schedule 2).

7. Part 2 levies excise duty and excise-equivalent duty (section 11 and Schedule 3).

8. Part 3 is about the entry and exit of goods, persons, and craft into and out of New Zealand, including the following:

9. what is to happen when a craft transporting goods or persons—
   1. is en route to New Zealand; or
   2. has arrived in New Zealand; or
   3. is departing from New Zealand (subpart 1):
10. the designation of ports and airports as Customs places and the licensing of Customs-controlled areas, including a requirement that certain activities relating to goods, persons, or craft must be carried out only in Customs-controlled areas that are licensed for those activities (subpart 2):
11. the entry of, and accounting for, imported goods, goods on which excise duty is levied, and goods that are being exported (subpart 3):
12. prohibitions on the importation and exportation of—
    1. objectionable publications; and
    2. goods that are designed, manufactured, or adapted for a dishonest purpose; and
    3. tobacco; and
    4. other goods prohibited by Order in Council or by the Secretary of Foreign Affairs and Trade (subpart 4 and Schedules 3A and 3B):
13. matters relating to duty on imported goods, including the valuation of imported goods for the purposes of duty (subpart 5 (including Schedule 4)):
14. excise duty and excise-equivalent duty credits (subpart 6):
15. the assessment, payment, and recovery of duty (subpart 7):
16. interest and penalties for late or incorrect payments of duty, incorrect refunds of duty, and drawback incorrectly allowed (subpart 8):
17. the forfeiture, seizure, and condemnation of goods (subpart 9 (including Schedule 5)).

18. Part 4 sets out powers that are given to Customs, including the following:

19. powers in relation to craft:
20. powers in relation to persons:
21. powers to enter certain places:
22. powers to examine goods, search for goods, ask questions about goods, and do other things in relation to goods:
23. powers to require documents to be produced, to examine, copy, and retain documents, and to do other things in relation to documents.

24. Part 5 deals with administrative matters, including the following:

25. the organisation of Customs (subpart 1):
26. the licensing of Customs-approved areas for storing exports, the approval of Customs-approved secure export schemes, and the use of Customs-approved export seals (subpart 2 (including Schedule 6)):
27. the imposing of administrative penalties for incorrect entries relating to goods (subpart 3):
28. the use of automated electronic systems for the making of decisions (subpart 4):
29. the use of information by Customs and joint border management systems (subpart 5):
30. the disclosure of information by Customs to other government agencies, private sector organisations, and overseas authorities (subpart 6):
31. the regulation of electronic systems established by Customs to enable documents to be provided to Customs by persons registered to use the systems or by Customs to those persons (subpart 7):
32. the making of binding rulings by Customs (subpart 8):
33. administrative reviews of certain decisions made by Customs under this Act (subpart 9 (including Schedule 7)):
34. the establishment of Customs Appeal Authorities to determine appeals against certain decisions made by Customs under this Act (subpart 10 (including Schedule 8)).

35. Part 6 deals with final and miscellaneous matters, including the following:

36. the keeping of records (subpart 1):
37. offences (subpart 2):
38. regulations, orders, and rules (subpart 3):
39. the giving of notices and other miscellaneous matters (subpart 4):
40. the repeal of the Customs and Excise Act 1996 and other consequential repeals, revocations, and amendments (subpart 5 (including Schedule 9)).

41. This section is only a guide to the provisions of this Act.