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Customs and Excise Act 2018

Entry and exit of goods, persons, and craft - Assessment, payment, and recovery of duty - Release of goods subject to duty

137: Goods temporarily imported for manufacturing, etc

You could also call this:

"Bringing goods into New Zealand to work on them, then sending them back overseas"

Illustration for Customs and Excise Act 2018

When you bring goods into New Zealand temporarily to manufacture, process, or repair them, the chief executive may let you release them under section 136(1). The chief executive must be satisfied that you have brought the goods in for one of these purposes and that they will still be identifiable when you export them. You can find more information about this in section 136(1).

If the chief executive lets you release your goods under these conditions, then some other rules do not apply to you, such as section 136(2)(e) and (3) to (6). The chief executive's decision is based on the specific case, and they consider the details of your situation. You should look at subsection (1) for more details about the conditions for releasing goods.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039404.

Topics:
Business > Industry rulesBusiness > Import and exportMoney and consumer rights > Import and export rules
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136: Goods temporarily imported, or

"Bringing goods into New Zealand for a short time without paying duty upfront"

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138: Liability for duty on goods wrongfully removed or missing, or

"Paying duty on goods that are taken or go missing from a special storage area"

Part 3Entry and exit of goods, persons, and craft
Assessment, payment, and recovery of duty: Release of goods subject to duty

137Goods temporarily imported for manufacturing, etc

  1. The cases in which the chief executive may allow goods to be released under section 136(1) include (without limitation) cases where the chief executive is satisfied that the goods—

  2. have been temporarily imported for manufacturing, processing, or repair; and
    1. will remain identifiable when they are exported.

      1. Section 136(2)(e) and (3) to (6) does not apply in relation to goods that are released in a case referred to in subsection (1).