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Customs and Excise Act 2018

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

90: Goods entered for export to be exported immediately, etc

You could also call this:

"Export goods straight away or tell Customs if you can't"

Illustration for Customs and Excise Act 2018

When you enter goods to be exported, you must export them immediately. You must do this as the person making the entry or the owner of the goods. You have to follow the entry and the rules in the Customs and Excise Act 2018 about exporting goods.

If you do not export the goods as planned, you must tell Customs right away and explain why. You can see how this rule is similar to an older rule by looking at s 51(1), (2).

If you tell Customs about the problem, the chief executive will cancel or change the entry. They might also let the goods be free from Customs control if that applies.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039302.

Topics:
Business > Industry rulesMoney and consumer rights > Taxes
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89: Entry of goods for export, or

"How to export goods from New Zealand: following the rules to send goods overseas"

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91: Goods sold in duty-free store, or

"Selling goods to new arrivals from duty-free stores with special export rules"

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

90Goods entered for export to be exported immediately, etc

  1. Goods that have been entered for export must be exported immediately—

  2. by the person making the entry or the owner of the goods; and
    1. in accordance with—
      1. the entry; and
        1. the provisions of this Act relating to the exportation of goods.

        2. If goods entered for export are not exported according to the entry, the person making the entry must immediately give Customs notice of the failure (including the reasons for it).

        3. If notice has been given in accordance with subsection (2), the chief executive—

        4. must cancel or amend the entry; and
          1. may, where applicable, allow the goods to cease to be subject to the control of Customs.

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