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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

92: Goods for export not to be landed

You could also call this:

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

Illustration for Customs and Excise Act 2018

If you load goods to export them, you can only take them off the ship or plane outside New Zealand. A Customs officer can make an exception and let you unload goods meant for export, and then load them again. You can find more information about this rule by looking at the link to s 52.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039304.

Topics:
Business > Industry rulesTransport and travel > ShippingMoney and consumer rights > Import and export
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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"

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93: Time of exportation, or

"When goods leave New Zealand to go overseas, this is called the time of exportation."

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

92Goods for export not to be landed

  1. Goods loaded for export may be landed only at a place outside New Zealand.

  2. Despite subsection (1), a Customs officer may allow the unloading and reloading of goods for export.

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