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Customs and Excise Act 2018

Entry and exit of goods, persons, and craft - Prohibited imports and prohibited exports

95: Prohibition on importation and exportation of objectionable publications, other indecent or obscene articles, and goods for dishonest purpose

You could also call this:

"Some things are banned from being brought into or sent out of New Zealand, like naughty books or dishonest goods."

Illustration for Customs and Excise Act 2018

You cannot bring into New Zealand or send out of New Zealand certain things. These things include objectionable publications, indecent or obscene articles, and goods that are for a dishonest purpose. You are not allowed to import or export these things.

If something is an objectionable publication, it is considered goods for the purposes of the Customs and Excise Act, but it is not considered goods for the purposes of section 12 of the Goods and Services Tax Act 1985. This means that objectionable publications are treated differently under different laws. You should be aware of these differences.

Some articles, like indecent or obscene ones, may not normally be considered goods, but they are treated as goods when they are imported or brought into New Zealand. However, these articles are not considered goods for the purposes of section 12 of the Goods and Services Tax Act 1985, according to the definition of prohibited imports in section 5(1). This distinction is important to understand when dealing with these types of articles.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039308.

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Part 3Entry and exit of goods, persons, and craft
Prohibited imports and prohibited exports

95Prohibition on importation and exportation of objectionable publications, other indecent or obscene articles, and goods for dishonest purpose

  1. The importation of the following is prohibited:

  2. objectionable publications:
    1. all other indecent or obscene articles:
      1. goods that are for a dishonest purpose.

        1. The exportation of the following is prohibited:

        2. objectionable publications:
          1. goods that are for a dishonest purpose.

            1. Subsection (4) applies to an objectionable publication if, apart from that subsection, the objectionable publication would not be goods.

            2. The objectionable publication—

            3. is goods for the purposes of this Act; but
              1. is not goods for the purposes of section 12 of the Goods and Services Tax Act 1985.

                1. Subsection (6) applies to any article referred to in subsection (1)(b) if, apart from subsection (6), the article would not be goods.

                2. The article—

                3. is goods for the purposes of this Act as it applies in relation to imported goods or the importation of goods (including (without limitation) for the purposes of the definition of prohibited imports in section 5(1)); but
                  1. is not goods for the purposes of section 12 of the Goods and Services Tax Act 1985.

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