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Customs and Excise Act 2018

Entry and exit of goods, persons, and craft - Customs places and Customs-controlled areas - Customs-controlled areas

66: Closing of Customs-controlled area

You could also call this:

"What happens to your goods if a Customs-controlled area is closed"

Illustration for Customs and Excise Act 2018

If you have goods in a Customs-controlled area, you must pay duty on them right away if the licence for that area is revoked, suspended, or surrendered. This happens when the chief executive does not let you move the goods to another Customs-controlled area or export them. You can find more information about this by looking at s 16.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039271.

Topics:
Money and consumer rights > TaxesBusiness > Industry rules
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67: Exemptions in relation to Customs-controlled areas, or

"Some activities are exempt from Customs-controlled area rules"

Part 3Entry and exit of goods, persons, and craft
Customs places and Customs-controlled areas: Customs-controlled areas

66Closing of Customs-controlled area

  1. Duty is immediately due and payable on all goods within a Customs-controlled area that are or were subject to the control of Customs if—

  2. the licence for that Customs-controlled area is revoked, suspended, or surrendered; and
    1. the chief executive does not allow the goods to be—
      1. removed to another Customs-controlled area; or
        1. exported.

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