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Customs and Excise Act 2018

Entry and exit of goods, persons, and craft - Entry and accounting for goods - Part A goods

81: Entry of Part A goods

You could also call this:

"Telling Customs you're bringing Part A goods into New Zealand to use"

Illustration for Customs and Excise Act 2018

When you want to bring Part A goods into New Zealand for people to use, you must enter them. You do this when you take the goods out of a special area where they were made. The entry must be done in a certain way and within a certain time.

You must follow the rules made by the chief executive to enter the goods. If the goods have alcohol in them, you must also say how much alcohol is in them when you enter them. This is so the right amount of excise duty can be paid.

The person who enters the goods is usually the one in charge of the special area where the goods were made. But sometimes, the owner of the goods can enter them instead. You can find more information about this in clause 3(3) or (4) of Schedule 3.

Once you have entered the goods and it has been approved, you must do what you said you would do with them. You must also follow the rules in the Customs and Excise Act about the goods.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039289.

Topics:
Money and consumer rights > TaxesBusiness > Industry rules
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Part 3Entry and exit of goods, persons, and craft
Entry and accounting for goods: Part A goods

81Entry of Part A goods

  1. Part A goods that are manufactured in a manufacturing area must be entered on the goods being removed for home consumption.

  2. The entry must be made—

  3. in the way prescribed by the chief executive’s rules; and
    1. within the prescribed time.

      1. If excise duty is levied in respect of the goods by reference to the volume of alcohol present in the goods, without limiting subsection (2)(a), the entry must specify the volume of alcohol in the way prescribed by the chief executive’s rules.

      2. The goods must be entered—

      3. by the licensee of the Customs-controlled area from which the goods are removed; or
        1. in the prescribed circumstances, by the owner of the goods.

          1. In subsection (4)(a), the reference to the Customs-controlled area from which the goods are removed is, in relation to goods that are removed for home consumption under clause 3(3) or (4) of Schedule 3, a reference to the Customs-controlled area in which the goods are, as the case requires,—

          2. treated as being manufactured; or
            1. used or destroyed, lost, or otherwise physically disposed of.

              1. Part A goods, in respect of which entry has been made and passed, must be immediately dealt with in accordance with—

              2. the entry; and
                1. the provisions of this Act in respect of the goods so entered.

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