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Customs and Excise Act 2018

Entry and exit of goods, persons, and craft - Entry and accounting for goods - Imported goods

74: Goods specified in inward report to be treated as imported

You could also call this:

"Goods brought into New Zealand are treated as imported, even if not listed in a report."

Illustration for Customs and Excise Act 2018

When you bring goods into New Zealand, some of them are treated as imported. This means that if you have goods on a craft, they are considered imported unless you can prove otherwise. You can find more information about what goods need to be reported under section 24(1)(a).

Some goods do not need to be listed in the report because of section 24(3). However, these goods are still treated as imported. You can find more information about this in the Customs and Excise Act 2018.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039281.

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Part 3Entry and exit of goods, persons, and craft
Entry and accounting for goods: Imported goods

74Goods specified in inward report to be treated as imported

  1. The following goods are treated as having been imported unless the contrary is proved:

  2. all goods specified in the inward report for any craft under section 24(1)(a):
    1. all goods that are not required to be specified in the inward report for any craft under section 24(1)(a) because of section 24(3).

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