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Customs and Excise Act 2018

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

75: Entry of imported goods

You could also call this:

"Telling Customs about goods you bring into New Zealand"

Illustration for Customs and Excise Act 2018

When you import goods into New Zealand, you must enter them in a certain way. You have to follow the rules made by the chief executive and do it within a certain time. If you need more time, the chief executive can give you an extension. You must enter the goods in the way the chief executive's rules say. If the goods have alcohol in them, you must say how much alcohol is in them when you enter them. If you import a craft, like a boat, that can move on its own, it is treated like cargo when you enter it. A Customs officer can ask you questions about the goods you are entering, and you must answer them. You must also show the goods to the officer if they ask, and you might have to remove coverings or open packages so they can check them. While the goods are being checked, you can look at them or take samples if a Customs officer says it is okay. If you do not enter the goods correctly, or if you do not claim them within a certain time, you will have to pay duty on them and the chief executive might sell them.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039282.

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

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

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76: Entry of imported goods in multiple or split shipments, or

"Importing goods to New Zealand in smaller parts, instead of all at once"

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

75Entry of imported goods

  1. Goods that are imported, or are to be imported, must be entered by the importer—

  2. in the way prescribed by the chief executive’s rules; and
    1. within the prescribed time or any additional time that the chief executive allows.

      1. Without limiting subsection (1)(a), an entry that relates to goods that are dutiable due to the volume of alcohol present in the goods must specify, in the way prescribed by the chief executive’s rules, the volume of alcohol present in the goods.

      2. If an entry relates to a craft that is imported under its own power, the craft must, for the purposes of the entry, be treated as having been imported as cargo and unloaded on its arrival.

      3. A Customs officer may ask a person entering goods under this section any question about the goods, and the person must answer the question.

      4. A person entering goods under this section must, on the request of a Customs officer,—

      5. present the goods to the officer:
        1. remove any covering from the goods:
          1. unload or open any thing on, or in which, the goods are transported:
            1. open and unpack any package that the officer wishes to examine.

              1. A person entering goods under this section may, while the goods are subject to the control of Customs and subject to any conditions that a Customs officer considers appropriate,—

              2. inspect the goods; or
                1. draw samples from the goods.

                  1. If imported goods are not entered in accordance with this section, or claimed within the prescribed period,—

                  2. duty becomes due and payable on the goods; and
                    1. the goods may be sold or otherwise disposed of by the chief executive.

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