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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

82: Nil returns

You could also call this:

"Telling Customs you have no goods to report"

Illustration for Customs and Excise Act 2018

If you have a Customs-controlled area, you must tell Customs about the goods you have there. You do this by making a return to Customs for a certain period of time. You need to do this if you have specified goods in your area and none of them are taken out of the area to be used in New Zealand during that time. You make the return in the way the chief executive says you must, and you must do it on time. The specified goods are Part A goods that are made in a manufacturing area and have not been taken out to be used in New Zealand.

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Topics:
Money and consumer rights > TaxesBusiness > Industry rules
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81: Entry of Part A goods, or

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

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"Moving goods into New Zealand: follow the rules before transporting them"

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

82Nil returns

  1. This section applies only in prescribed circumstances.

  2. The licensee of a Customs-controlled area must make a return to Customs in respect of any prescribed period if,—

  3. during the prescribed period, specified goods are held in the Customs-controlled area; and
    1. none of those goods are removed from the Customs-controlled area during the prescribed period or, if any are removed, their removal does not constitute being removed for home consumption.

      1. The return must be made—

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

          1. In this section, specified goods means Part A goods that—

          2. are manufactured in a manufacturing area; and
            1. have not been removed for home consumption.