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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

91: Goods sold in duty-free store

You could also call this:

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

Illustration for Customs and Excise Act 2018

When you sell goods from a duty-free store to someone who has just arrived in New Zealand, you can make an export entry for those goods. This is allowed even though section 90(1) says otherwise. You can only do this if the rules for the duty-free store's licence let you make the export entry at the time of the sale.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039303.

Topics:
Money and consumer rights > Consumer protectionBusiness > Industry rulesTransport and travel > Air travel
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90: Goods entered for export to be exported immediately, etc, or

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

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92: Goods for export not to be landed, or

"Goods sent out of New Zealand must not be unloaded here unless a Customs officer says it's okay."

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

91Goods sold in duty-free store

  1. Despite section 90(1), an export entry may be made in respect of goods that are stored in a duty-free store when they are sold to a person who has arrived in New Zealand, but only if the terms or conditions to which the licence for the duty-free store is subject allow the entry to be made at that time.

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