Customs and Excise Act 2018

Preliminary provisions - Definitions, application, and transitional provision

5: Definitions for Act

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"What special words in the law mean"

Illustration for Customs and Excise Act 2018

When you read the Customs and Excise Act 2018, you will see many terms that have special meanings. You need to understand what these terms mean to know how the law applies to you. For example, "administrative review" refers to a review under section 347 and Schedule 7 of the Act. Other terms like "aircraft", "Armed Forces", and "arrive" also have specific meanings. The Act explains what each of these terms means, so you can understand your rights and responsibilities. The terms are defined in a way that is easy to understand, and they are used throughout the Act to help you navigate the law.

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Part 1Preliminary provisions
Definitions, application, and transitional provision

5Definitions for Act

  1. In this Act, unless the context otherwise requires,—

    administrative review means a review under section 347 and Schedule 7

      aircraft means any machine that can derive support in the atmosphere from the reactions of the air otherwise than by the reactions of the air against the surface of the earth

        Armed Forces has the meaning given to that term in section 2(1) of the Defence Act 1990

          arrive, as in arrive in New Zealand,—

          1. in relation to a person, means to enter into New Zealand from a point outside New Zealand by any means, whether lawfully or unlawfully; and
            1. in relation to a craft, means to arrive in New Zealand from a point outside New Zealand,—
              1. whether lawfully or unlawfully; and
                1. whether or not the craft does any of the following:
                  1. lands, berths, moors, anchors, or stops at any place within New Zealand:
                    1. hovers above any place within New Zealand:
                      1. otherwise arrives at any place within New Zealand

                    authorised certification body means a body designated as an authorised certification body under section 435

                      authorised person means—

                      1. a person authorised under section 271 to carry out a function of a Customs officer under this Act; or
                        1. a person within a class of persons authorised under section 272 to carry out a function of a Customs officer under this Act

                          beer means an alcoholic drink made from yeast-fermented malt, water, and hops

                            biofuel means any gaseous or liquid fuel produced from biomass that can be used as a fuel for engines

                              biofuel blend means any product that results from blending biofuel with petrol, diesel, or other substances

                                biometric information, in relation to a person, means information that comprises—

                                1. 1 or more of the following kinds of information:
                                  1. a photograph of all or any part of the person’s head and shoulders:
                                    1. impressions of the person’s fingerprints:
                                      1. a scan of the person’s irises; and
                                      2. an electronic record of the information that is capable of being used for biometric matching

                                        cargo aggregator means a person who, for reward, aggregates cargo to be transported for different persons for transportation together on a craft—

                                        1. in bulk cargo containers or otherwise; and
                                          1. under a shared space, or other negotiated volume of cargo, arrangement with the craft's owner or operator

                                            cargo device means—

                                            1. an intermodal container; or
                                              1. a unit load device; or
                                                1. a pallet; or
                                                  1. anything that is similar to anything referred to in paragraphs (a) to (c)

                                                    certified copy, in relation to a document, means a document certified as a true copy of the document by or on behalf of the chief executive under the seal of Customs

                                                      chief executive means the chief executive of the New Zealand Customs Service

                                                        chief executive’s rules means rules made by the chief executive under section 421(1)

                                                          commercial transportation operator means any of the following:

                                                          1. an owner or operator of a craft that transports goods or persons for commercial purposes—
                                                            1. from New Zealand to a point outside New Zealand; or
                                                              1. from a point outside New Zealand to a point within New Zealand:
                                                              2. an agent of an owner or operator referred to in paragraph (a):
                                                                1. a person who organises the handling or transportation of goods or persons for commercial purposes—
                                                                  1. from New Zealand to a point outside New Zealand; or
                                                                    1. from a point outside New Zealand to a point within New Zealand:
                                                                    2. an agent of a person who organises the handling or transportation of goods or persons as referred to in paragraph (c):
                                                                      1. an owner, occupier, or operator of a Customs-controlled area that is licensed to be used for—
                                                                        1. the disembarkation, embarkation, or processing of persons arriving in, or departing from, New Zealand; or
                                                                          1. the processing of craft arriving in, or departing from, New Zealand; or
                                                                            1. the loading or unloading of goods onto or from craft arriving in, or departing from, New Zealand:
                                                                            2. any prescribed persons, or prescribed classes of persons, involved in any other way in the handling or transportation of goods or persons for commercial purposes—
                                                                              1. from New Zealand to a point outside New Zealand; or
                                                                                1. from a point outside New Zealand to a point within New Zealand

                                                                                contiguous zone is to be read in accordance with section 8A of the Territorial Sea, Contiguous Zone, and Exclusive Economic Zone Act 1977

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

                                                                                    country includes a territory or a part of a country or territory

                                                                                      craft includes any aircraft, ship, or other machine or vessel, used or capable of being used for the transportation of goods or persons by air or by water

                                                                                        crime involving dishonesty has the meaning given to that term in section 2(1) of the Crimes Act 1961

                                                                                          Customs means the New Zealand Customs Service

                                                                                            Customs airport means an airport designated as a Customs airport under section 55

                                                                                              Customs Appeal Authority means an Authority established under section 348

                                                                                                Customs-approved area for storing exports or CASE means an area that—

                                                                                                1. is used for the purpose described in section 276(1) (whether or not it is used for any other purpose); and
                                                                                                  1. is licensed as a CASE under section 276(1)

                                                                                                    Customs-approved export seal has the meaning given to that term in section 282(2)

                                                                                                      Customs-approved secure exports scheme means a scheme approved by the chief executive as a Customs-approved secure exports scheme under section 281

                                                                                                        Customs-approved secure package means a package of a kind approved by the chief executive under Schedule 6 for the purposes of a Customs-approved secure exports scheme (see clause 2(a) of that schedule)

                                                                                                          Customs-controlled area means an area that—

                                                                                                          1. is required to be licensed under section 56; and
                                                                                                            1. is so licensed

                                                                                                              Customs craft means any craft employed (wholly or partly) in the service of Customs

                                                                                                                Customs direction

                                                                                                                1. means any request, direction, order, command, or instruction given by a Customs officer to any person—
                                                                                                                  1. to do, or to refrain from doing, any act; or
                                                                                                                    1. to submit to a procedure for the purposes of this Act; and
                                                                                                                    2. includes—
                                                                                                                      1. any notice, poster, or sign publicly displayed by Customs in a Customs place or Customs-controlled area; and
                                                                                                                        1. any direction contained in a form prescribed by regulations or the chief executive’s rules; and
                                                                                                                          1. in relation to embarkation onto, or disembarkation from, a craft, any direction given by the person in charge of the craft, or by a crew member, at the direction of a Customs officer

                                                                                                                          Customs dog means a dog that is being used, or is intended for use, by Customs

                                                                                                                            Customs officer

                                                                                                                            1. means a person appointed as a Customs officer under section 270; and
                                                                                                                              1. includes, except in section 273, an authorised person in relation to the carrying out by that person of a function in accordance with—
                                                                                                                                1. that person's authorisation under section 271; or
                                                                                                                                  1. section 272(5)

                                                                                                                                  Customs place means a Customs port or Customs airport

                                                                                                                                    Customs port means a port designated as a Customs port under section 55

                                                                                                                                      Customs revenue means revenue managed by Customs on behalf of the Crown

                                                                                                                                        Customs value, in relation to goods, means the Customs value of the goods determined in accordance with Schedule 4

                                                                                                                                          dangerous item means any of the following:

                                                                                                                                          1. a firearm (as that term is defined in section 11(2) of the Aviation Crimes Act 1972):
                                                                                                                                            1. any dangerous or offensive weapon or instrument of any kind:
                                                                                                                                              1. any ammunition:
                                                                                                                                                1. any explosive substance or device:
                                                                                                                                                  1. any injurious substance or device of any kind that could be used to endanger a person’s safety

                                                                                                                                                    defence area has the meaning given to that term in section 2(1) of the Defence Act 1990

                                                                                                                                                      Defence Force has the meaning given to that term in section 2(1) of the Defence Act 1990

                                                                                                                                                        designated place means—

                                                                                                                                                        1. a Customs-controlled area; or
                                                                                                                                                          1. a Customs place; or
                                                                                                                                                            1. a Police station to which a person reports under section 28; or
                                                                                                                                                              1. a place the chief executive authorises a craft to arrive at, or depart from, under section 21 or 43

                                                                                                                                                                Director-General of Biosecurity means the chief executive of the department of State that, with the authority of the Prime Minister, is responsible for the administration of the Biosecurity Act 1993

                                                                                                                                                                  dishonest purpose, in relation to goods, is to be read in accordance with subsection (2)

                                                                                                                                                                    document includes any of the following:

                                                                                                                                                                    1. any form of writing on material:
                                                                                                                                                                      1. information recorded, transmitted, or stored digitally or electronically, and any material subsequently derived from that information:
                                                                                                                                                                        1. any label or mark:
                                                                                                                                                                          1. any book, map, plan, graph, or drawing:
                                                                                                                                                                            1. any photograph, film, negative, or device in, on, or from which 1 or more visual images are capable of being stored or reproduced

                                                                                                                                                                              domestic cargo means goods that—

                                                                                                                                                                              1. are brought into a Customs-controlled area at a Customs place for transportation by air or sea to another Customs place on a craft that—
                                                                                                                                                                                1. begins its journey outside New Zealand and, in the course of that journey, enters New Zealand and travels between at least 2 Customs places; or
                                                                                                                                                                                  1. begins its journey at a Customs place and, in the course of that journey, travels to at least 1 other Customs place before departing from New Zealand; and
                                                                                                                                                                                  2. are—
                                                                                                                                                                                    1. within the Customs-controlled area referred to in paragraph (a); or
                                                                                                                                                                                      1. on the craft referred to in paragraph (a)(i) or (ii) being transported from one Customs place to another Customs place; or
                                                                                                                                                                                        1. having been transported from one Customs place to another Customs place, awaiting removal from a Customs-controlled area at the latter Customs place

                                                                                                                                                                                        domestic passenger means a passenger, not being an internationally ticketed passenger, who has an entitlement to air or sea travel for a domestic sector on—

                                                                                                                                                                                        1. a craft that—
                                                                                                                                                                                          1. begins its journey outside New Zealand; and
                                                                                                                                                                                            1. in the course of that journey, enters New Zealand and travels between at least 2 Customs places; or
                                                                                                                                                                                            2. a craft that—
                                                                                                                                                                                              1. begins its journey at a Customs place; and
                                                                                                                                                                                                1. in the course of that journey, travels to at least 1 other Customs place before departing from New Zealand

                                                                                                                                                                                                domestic sector means a journey within New Zealand from one Customs place to another Customs place

                                                                                                                                                                                                  dutiable goods means goods of a kind subject to duty

                                                                                                                                                                                                    duty means any of the following:

                                                                                                                                                                                                    1. any duty, tax, fee, charge, or levy imposed on goods under this Act:
                                                                                                                                                                                                      1. a duty imposed under the Tariff Act 1988:
                                                                                                                                                                                                        1. provisional safeguard duty, safeguard duty, and extended safeguard duty imposed under the Trade (Safeguard Measures) Act 2014:
                                                                                                                                                                                                          1. a duty imposed under the Trade (Anti-dumping and Countervailing Duties) Act 1988:
                                                                                                                                                                                                            1. a duty or tax imposed by section 12 of the Goods and Services Tax Act 1985:
                                                                                                                                                                                                              1. levies imposed by section 213(2)(c) of the Accident Compensation Act 2001:
                                                                                                                                                                                                                1. levies imposed by the Energy (Fuels, Levies, and References) Act 1989

                                                                                                                                                                                                                  duty-free store means a Customs-controlled area that is licensed to be used for the storing of dutiable goods on which the duty has not been paid, pending their sale to persons arriving in, or departing from, New Zealand

                                                                                                                                                                                                                    eligible person, in relation to an area, means a person who—

                                                                                                                                                                                                                    1. is the owner or occupier of the area; or
                                                                                                                                                                                                                      1. is operating in the area

                                                                                                                                                                                                                        Excise and Excise-equivalent Duties Order has the meaning given to that term in clause 16(7) of Schedule 3

                                                                                                                                                                                                                          Excise and Excise-equivalent Duties Table has the meaning given to that term in clause 16(7) of Schedule 3

                                                                                                                                                                                                                            export warehouse means a Customs-controlled area that is licensed to be used for the deposit, keeping, or securing of imported goods, or of Part A goods, without payment of duty, pending their export

                                                                                                                                                                                                                              exportation,—

                                                                                                                                                                                                                              1. in relation to goods, means the shipment of the goods in any craft for transportation to a point outside New Zealand, except where otherwise expressly provided; and
                                                                                                                                                                                                                                1. in relation to prohibited exports that are objectionable publications or other documents, includes their transmission by any means (other than by broadcasting) from New Zealand to a point outside New Zealand

                                                                                                                                                                                                                                  exporter

                                                                                                                                                                                                                                  1. means any person by or for whom goods are exported; and
                                                                                                                                                                                                                                    1. includes any person who, on or at any time after entry of the goods for export but before the goods are exported, is or becomes—
                                                                                                                                                                                                                                      1. the owner of the goods; or
                                                                                                                                                                                                                                        1. entitled to the possession of the goods; or
                                                                                                                                                                                                                                          1. beneficially interested in the goods

                                                                                                                                                                                                                                          fail to comply includes contravene

                                                                                                                                                                                                                                            forfeited goods means goods that are forfeited to the Crown under section 176

                                                                                                                                                                                                                                              function, as in a function of a person or body, includes the following:

                                                                                                                                                                                                                                              1. a power of the person or body:
                                                                                                                                                                                                                                                1. an obligation of the person or body:
                                                                                                                                                                                                                                                  1. a service that the person or body provides

                                                                                                                                                                                                                                                    goods means all kinds of movable personal property (including animals), subject to sections 95(3) to (6), 96(11) and (12), 97(10) and (11), and 243(5)

                                                                                                                                                                                                                                                      importation,—

                                                                                                                                                                                                                                                      1. in relation to goods, means the arrival of the goods in New Zealand in any manner, whether lawful or unlawful, from a point outside New Zealand; and
                                                                                                                                                                                                                                                        1. in relation to prohibited imports that are objectionable publications or other indecent or obscene articles or other documents, includes their transmission by any means (other than by broadcasting) into New Zealand from a point outside New Zealand

                                                                                                                                                                                                                                                          importer

                                                                                                                                                                                                                                                          1. means any person by or for whom goods are imported; and
                                                                                                                                                                                                                                                            1. includes—
                                                                                                                                                                                                                                                              1. the consignee of the goods; and
                                                                                                                                                                                                                                                                1. any person who, on or at any time after the importation of the goods but before the goods cease to be subject to the control of Customs, is or becomes—
                                                                                                                                                                                                                                                                  1. the owner of the goods; or
                                                                                                                                                                                                                                                                    1. entitled to the possession of the goods; or
                                                                                                                                                                                                                                                                      1. beneficially interested in the goods

                                                                                                                                                                                                                                                                    international cargo means any cargo that—

                                                                                                                                                                                                                                                                    1. has arrived in New Zealand from a point outside New Zealand; or
                                                                                                                                                                                                                                                                      1. is to be exported from New Zealand

                                                                                                                                                                                                                                                                        internationally ticketed passenger means a person who has an entitlement to air or sea travel for a domestic sector that is a domestic sector included in tickets for an international journey that—

                                                                                                                                                                                                                                                                        1. began outside New Zealand; or
                                                                                                                                                                                                                                                                          1. began in New Zealand and is to continue outside New Zealand

                                                                                                                                                                                                                                                                            liquefied petroleum gas

                                                                                                                                                                                                                                                                            1. means propane, propylene, butane, butylene, or isobutane; and
                                                                                                                                                                                                                                                                              1. includes a mixture consisting wholly or principally of any substance or substances referred to in paragraph (a), whether or not the mixture also contains any other hydrocarbon

                                                                                                                                                                                                                                                                                manufacture, in relation to goods specified in the Excise and Excise-equivalent Duties Table,—

                                                                                                                                                                                                                                                                                1. in relation to goods that are tobacco, means any of the following processes:
                                                                                                                                                                                                                                                                                  1. curing, cutting, pressing, grinding, crushing, or rubbing raw or leaf tobacco, or otherwise preparing raw or leaf tobacco or manufactured or partially manufactured tobacco:
                                                                                                                                                                                                                                                                                    1. making cigarettes from tobacco:
                                                                                                                                                                                                                                                                                      1. putting up for use or consumption scraps, waste, chippings, stems, or deposits of tobacco resulting from processing tobacco; and
                                                                                                                                                                                                                                                                                      2. in relation to goods that are a fuel, means any operation or process that is involved in the production of the goods; and
                                                                                                                                                                                                                                                                                        1. in relation to goods that are neither tobacco nor a fuel, means any of the following:
                                                                                                                                                                                                                                                                                          1. any operation or process that is involved in the production of the goods:
                                                                                                                                                                                                                                                                                            1. any of the following processes that takes place on premises that are not licensed, or required to be licensed, under the Sale and Supply of Alcohol Act 2012:
                                                                                                                                                                                                                                                                                              1. filtering the goods, diluting the goods, or blending the goods with other goods (whether the other goods are the same as, similar to, or different from the goods):
                                                                                                                                                                                                                                                                                                1. putting the goods for the first time into a container (for example, a bag, barrel, bottle, can, cask, drum, or keg) in which they might be presented, or from which they might be dispensed, for sale to the public or any member of the public:
                                                                                                                                                                                                                                                                                                  1. labelling or marking, for the first time, containers filled with the goods

                                                                                                                                                                                                                                                                                                manufactured tobacco means tobacco that has been manufactured or prepared for smoking or any other purpose

                                                                                                                                                                                                                                                                                                  manufacturing area means a Customs-controlled area that is licensed to be used for the manufacture of Part A goods

                                                                                                                                                                                                                                                                                                    marae includes the area of land on which all buildings, such as the wharenui (meeting house), the wharekai (dining room), ablution blocks, and any other associated buildings, are situated

                                                                                                                                                                                                                                                                                                      Minister means the Minister of Customs

                                                                                                                                                                                                                                                                                                        New Zealand, subject to section 190(1), means the land and waters enclosed by the outer limits of the territorial sea of New Zealand (as described in section 3 of the Territorial Sea, Contiguous Zone, and Exclusive Economic Zone Act 1977)

                                                                                                                                                                                                                                                                                                          Normal Tariff has the meaning given to that term in section 2(1) of the Tariff Act 1988

                                                                                                                                                                                                                                                                                                            objectionable publication means a publication (as that term is defined in section 2 of the Films, Videos, and Publications Classification Act 1993) that is objectionable within the meaning of that Act in the hands of all persons and for all purposes

                                                                                                                                                                                                                                                                                                              occupier, in relation to land,—

                                                                                                                                                                                                                                                                                                              1. means the owner of the land; and
                                                                                                                                                                                                                                                                                                                1. includes a lessee or tenant, a licensee, or a person who has the right to occupy the land under other authority

                                                                                                                                                                                                                                                                                                                  operator,—

                                                                                                                                                                                                                                                                                                                  1. in relation to a business, means any person actively engaged (whether alone or with others) in the carrying on of the business; and
                                                                                                                                                                                                                                                                                                                    1. in the case of a body corporate, includes—
                                                                                                                                                                                                                                                                                                                      1. every director, manager, secretary, or other similar officer engaged in the direct control or management of the body corporate’s business; and
                                                                                                                                                                                                                                                                                                                        1. a person who purports to act in any of the capacities referred to in subparagraph (i)

                                                                                                                                                                                                                                                                                                                        owner,—

                                                                                                                                                                                                                                                                                                                        1. in relation to a craft, includes—
                                                                                                                                                                                                                                                                                                                          1. the charterer of the craft; and
                                                                                                                                                                                                                                                                                                                            1. any person acting as agent for the owner or charterer; and
                                                                                                                                                                                                                                                                                                                            2. in relation to goods, includes—
                                                                                                                                                                                                                                                                                                                              1. the importer; and
                                                                                                                                                                                                                                                                                                                                1. any person having possession of the goods; and
                                                                                                                                                                                                                                                                                                                                  1. any person who is beneficially interested in the goods; and
                                                                                                                                                                                                                                                                                                                                  2. in relation to land, means—
                                                                                                                                                                                                                                                                                                                                    1. the person who is entitled to receive the rack rent in respect of the land; or
                                                                                                                                                                                                                                                                                                                                      1. the person who would be entitled to receive the rack rent in respect of the land if the land were let to a tenant at the rack rent

                                                                                                                                                                                                                                                                                                                                      package includes—

                                                                                                                                                                                                                                                                                                                                      1. any means used or capable of being used to pack, cover, enclose, contain, or encase goods for transportation; and
                                                                                                                                                                                                                                                                                                                                        1. any cargo device

                                                                                                                                                                                                                                                                                                                                          Part A goods has the meaning given to that term in section 11(8)

                                                                                                                                                                                                                                                                                                                                            passenger name record or PNR, in relation to any person, means the electronic record created by a commercial transportation operator for a journey booked by or for the person, which typically includes the following information:

                                                                                                                                                                                                                                                                                                                                            1. the person’s name:
                                                                                                                                                                                                                                                                                                                                              1. the person’s contact details:
                                                                                                                                                                                                                                                                                                                                                1. the place where the person, or another person, booked the intended travel:
                                                                                                                                                                                                                                                                                                                                                  1. the date on which the person, or another person, booked the intended travel:
                                                                                                                                                                                                                                                                                                                                                    1. the name of any other person with whom the person intends to travel:
                                                                                                                                                                                                                                                                                                                                                      1. whether the person paid for his or her own intended travel, and the manner of payment:
                                                                                                                                                                                                                                                                                                                                                        1. the person’s travel movements before the intended travel:
                                                                                                                                                                                                                                                                                                                                                          1. any change in the person’s travel from the travel originally booked:
                                                                                                                                                                                                                                                                                                                                                            1. whether the person has checked baggage

                                                                                                                                                                                                                                                                                                                                                              personal information means information about an identifiable person (including (without limitation) biometric information)

                                                                                                                                                                                                                                                                                                                                                                postal article means any article or thing of any kind (including a letter, parcel, or package) received by or transmitted through—

                                                                                                                                                                                                                                                                                                                                                                1. a registered postal operator; or
                                                                                                                                                                                                                                                                                                                                                                  1. an air courier company

                                                                                                                                                                                                                                                                                                                                                                    prescribed means prescribed by regulations, except—

                                                                                                                                                                                                                                                                                                                                                                    1. where it is stated that a matter is to be prescribed by the chief executive’s rules; and
                                                                                                                                                                                                                                                                                                                                                                      1. in sections 413, 414, 414A, 414B, and 421

                                                                                                                                                                                                                                                                                                                                                                        prohibited exports means goods whose exportation is prohibited under section 95, 96, or 97 (whether conditionally or unconditionally)

                                                                                                                                                                                                                                                                                                                                                                          prohibited goods means prohibited exports or prohibited imports

                                                                                                                                                                                                                                                                                                                                                                            prohibited imports

                                                                                                                                                                                                                                                                                                                                                                            1. means goods whose importation is prohibited under section 95, 95A, or 96 (whether conditionally or unconditionally); and
                                                                                                                                                                                                                                                                                                                                                                              1. includes goods whose importation is absolutely prohibited by a notice issued under section 22(1A) of the Misuse of Drugs Act 1975

                                                                                                                                                                                                                                                                                                                                                                                public service has the meaning in section 10 of the Public Service Act 2020

                                                                                                                                                                                                                                                                                                                                                                                reasonable period means a period that is not longer than necessary in the circumstances

                                                                                                                                                                                                                                                                                                                                                                                  registered postal operator means a person who is registered as a postal operator under the Postal Services Act 1998

                                                                                                                                                                                                                                                                                                                                                                                    registered user has the meaning given to that term in section 322(3)

                                                                                                                                                                                                                                                                                                                                                                                      registered user system has the meaning given to that term in section 322(3)

                                                                                                                                                                                                                                                                                                                                                                                        regulations means regulations made by Order in Council under section 403(1)

                                                                                                                                                                                                                                                                                                                                                                                          removed for home consumption, in relation to Part A goods that are manufactured in a manufacturing area, is to be read in accordance with clause 3 of Schedule 3 (except where clause 3(6) applies)

                                                                                                                                                                                                                                                                                                                                                                                            sealed Customs package means—

                                                                                                                                                                                                                                                                                                                                                                                            1. a Customs-approved secure package; or
                                                                                                                                                                                                                                                                                                                                                                                              1. a package in relation to which a Customs-approved export seal has been used

                                                                                                                                                                                                                                                                                                                                                                                                ship

                                                                                                                                                                                                                                                                                                                                                                                                1. means a ship, boat, or other vessel used in navigation, whether or not it has any means of propulsion; and
                                                                                                                                                                                                                                                                                                                                                                                                  1. includes—
                                                                                                                                                                                                                                                                                                                                                                                                    1. a hovercraft or any other thing deriving full or partial support in the atmosphere from the reaction of air against the surface of the water over which it operates; and
                                                                                                                                                                                                                                                                                                                                                                                                      1. a submarine or other submersible

                                                                                                                                                                                                                                                                                                                                                                                                      shipment, in relation to goods, includes loading the goods into or onto a craft

                                                                                                                                                                                                                                                                                                                                                                                                        spirits

                                                                                                                                                                                                                                                                                                                                                                                                        1. means ethyl alcohol, whether denatured or not; and
                                                                                                                                                                                                                                                                                                                                                                                                          1. includes—
                                                                                                                                                                                                                                                                                                                                                                                                            1. spirituous beverages, including brandy, gin, rum, vodka, and whisky; and
                                                                                                                                                                                                                                                                                                                                                                                                              1. every description of spirituous liquor derived from ethyl alcohol

                                                                                                                                                                                                                                                                                                                                                                                                              subject to the control of Customs, in relation to goods, is to be read in accordance with section 6

                                                                                                                                                                                                                                                                                                                                                                                                                Tariff has the meaning given to that term in section 2(1) of the Tariff Act 1988

                                                                                                                                                                                                                                                                                                                                                                                                                  Tariff classification, in relation to goods, means the classification of those goods under Part 1 of the Tariff

                                                                                                                                                                                                                                                                                                                                                                                                                    Tariff heading has the meaning given to that term in section 2(1) of the Tariff Act 1988

                                                                                                                                                                                                                                                                                                                                                                                                                      Tariff item has the meaning given to that term in section 2(1) of the Tariff Act 1988

                                                                                                                                                                                                                                                                                                                                                                                                                        tobacco includes cigars, cigarettes, and snuff

                                                                                                                                                                                                                                                                                                                                                                                                                          tobacco refuse means any scraps, waste, chippings, stems, or deposits of tobacco resulting from the processing of tobacco

                                                                                                                                                                                                                                                                                                                                                                                                                            transport includes carry or convey

                                                                                                                                                                                                                                                                                                                                                                                                                              uncustomed goods means goods on which duty has become due and payable but is unpaid

                                                                                                                                                                                                                                                                                                                                                                                                                                unlawfully exported means exported in contravention of this Act or any other enactment

                                                                                                                                                                                                                                                                                                                                                                                                                                  unlawfully imported means imported in contravention of this Act or any other enactment

                                                                                                                                                                                                                                                                                                                                                                                                                                    vehicle means a conveyance for use on land, whether or not it is also capable of being used on or over water.

                                                                                                                                                                                                                                                                                                                                                                                                                                    1. For the purposes of this Act, goods are for a dishonest purpose if—

                                                                                                                                                                                                                                                                                                                                                                                                                                    2. the goods have been designed, manufactured, or adapted with intent to facilitate the commission of a crime involving dishonesty; or
                                                                                                                                                                                                                                                                                                                                                                                                                                      1. the goods, having regard to all relevant circumstances, can reasonably be considered to be—
                                                                                                                                                                                                                                                                                                                                                                                                                                        1. part of, or involved in, an attempt to commit a crime involving dishonesty to which section 72 of the Crimes Act 1961 applies; or
                                                                                                                                                                                                                                                                                                                                                                                                                                          1. related to a conspiracy to commit a crime involving dishonesty to which section 310 of the Crimes Act 1961 applies.
                                                                                                                                                                                                                                                                                                                                                                                                                                          2. For the purposes of this Act, a contractor who does work on or in respect of any goods is treated as having manufactured them.

                                                                                                                                                                                                                                                                                                                                                                                                                                          3. In this Act, a reference to an item in the Excise and Excise-equivalent Duties Table includes any item that is subsequently included in the table and that, with or without modification, replaces or corresponds to the earlier item.

                                                                                                                                                                                                                                                                                                                                                                                                                                          Compare
                                                                                                                                                                                                                                                                                                                                                                                                                                          Notes
                                                                                                                                                                                                                                                                                                                                                                                                                                          • Section 5(1) prescribed paragraph (b): amended, on , by section 4 of the Customs (Levies and Other Matters) Amendment Act 2025 (2025 No 51).
                                                                                                                                                                                                                                                                                                                                                                                                                                          • Section 5(1) prohibited imports paragraph (a): amended, on , by section 5(2) of the Customs and Excise (Tobacco) Amendment Act 2020 (2020 No 16).
                                                                                                                                                                                                                                                                                                                                                                                                                                          • Section 5(1) public service: replaced, on , by section 135 of the Public Service Act 2020 (2020 No 40).
                                                                                                                                                                                                                                                                                                                                                                                                                                          • Section 5(1) tobacco refuse: inserted, on , by section 5(1) of the Customs and Excise (Tobacco) Amendment Act 2020 (2020 No 16).