Customs and Excise Act 2018

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

67: Exemptions in relation to Customs-controlled areas

You could also call this:

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

Illustration for Customs and Excise Act 2018

There are rules about areas that are controlled by Customs. You might not have to follow these rules in some situations. Regulations can say that you do not have to follow section 56(1) in certain cases. This does not apply if you are making tobacco. If you are making certain goods, like tobacco, there can be conditions on how you make them, such as what the goods are made of, where the ingredients come from, and how old you have to be to make them.

You do not have to follow section 56(1)(a) if you are making tobacco at home and you are 18 or older, and you are only making it for yourself. You can also make beer, wine, or spirits at home without following section 56(1)(a) if it is only for yourself. You can make biofuel at home without following section 56(1)(a) if it is only for yourself.

If you are making tobacco at home, you can only make up to 5 kilograms in a 12-month period.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039272.


Previous

66: Closing of Customs-controlled area, or

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


Next

68: Offences in relation to Customs-controlled areas, or

"Breaking rules in special Customs areas can lead to fines or even prison"

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

67Exemptions in relation to Customs-controlled areas

  1. Regulations may prescribe exemptions from section 56(1).

  2. Subsection (1) does not apply in relation to the manufacture of tobacco.

  3. Regulations exempting an area used for the manufacture of Part A goods from section 56(1)(a) may (without limitation) prescribe any of the following conditions in accordance with section 403(3):

  4. conditions as to the nature of the goods being manufactured:
    1. conditions as to the source of any product used in the manufacture of the goods:
      1. conditions limiting the use that may be made of the goods (for example, permitting personal use only):
        1. conditions limiting the age of any person involved in the manufacture or use of the goods:
          1. conditions limiting the quantity of goods that may be manufactured by any measure or other form of description.
            1. Section 56(1)(a) does not apply to—

            2. the manufacture of tobacco by an individual in the individual’s private dwelling if—
              1. the individual is 18 years or over; and
                1. the individual manufactures the tobacco exclusively for his or her personal use and not for sale or other disposition to any other person; and
                  1. the leaves or plants used in the manufacture of the tobacco are grown—
                    1. on the land on which the individual’s private dwelling is located; and
                      1. exclusively for the individual’s personal use and not for sale or other disposition to any other person; or
                    2. the manufacture by an individual of beer, wine, or spirits in his or her private dwelling if the individual manufactures the beer, wine, or spirits exclusively for the individual’s personal use and not for sale or other disposition to any other person; or
                      1. the manufacture of biofuel or a biofuel blend by an individual on the land where his or her private dwelling is located if the individual manufactures the biofuel or biofuel blend exclusively for the individual’s personal use and not for sale or other disposition to any other person.
                        1. The maximum amount of tobacco that an individual may manufacture under subsection (4)(a) in any period of 12 months beginning with 1 July and ending with 30 June is 5 kilograms.

                        Compare