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Customs and Excise Act 2018

Entry and exit of goods, persons, and craft - Assessment, payment, and recovery of duty - Refunds, remissions, and drawbacks of duty

147: Drawbacks of duty on certain goods

You could also call this:

"Get a refund on some import fees if you export the goods or use them to make something exported"

Illustration for Customs and Excise Act 2018

You can get a refund of some duties paid on goods that are imported and then exported. This can happen if you import goods and then send them overseas, or if you use imported parts to make something in New Zealand and then export it. You can claim this refund when you enter the goods into the country under section 89, or at another time that is allowed.

The person in charge of customs can decide to treat goods as exported if they are shipped, packed, or stored in a way that shows they will be sent overseas. If you get a refund, the chief executive can use some or all of it to pay other duties you owe. This rule does not apply to some duties, like those under the Trade (Anti-dumping and Countervailing Duties) Act 1988 or the Trade (Safeguard Measures) Act 2014, unless the chief executive allows it.

This rule also does not apply to goods that are excluded by regulations made under the Tariff Act 1988. You should check the regulations to see which goods are excluded.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039420.

Topics:
Money and consumer rights > TaxesBusiness > Industry rulesBusiness > Fair tradingTransport and travel > Import and export
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146: Power to apply refunds towards payment of other duties, or

"Using refunds to pay other duties you owe"

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148: Where drawback has been allowed, or

"Rules for goods you've gotten a refund for because they're being exported"

Part 3Entry and exit of goods, persons, and craft
Assessment, payment, and recovery of duty: Refunds, remissions, and drawbacks of duty

147Drawbacks of duty on certain goods

  1. Subject to this section, drawbacks of duty may be allowed, at the prescribed amounts and subject to any prescribed conditions, on—

  2. imported goods that are later exported:
    1. Part A goods that are manufactured in a manufacturing area and then exported:
      1. imported parts and materials used in, worked into, or attached to goods that are manufactured in New Zealand and then exported:
        1. imported materials, except fuel or plant equipment, used in the manufacture of goods that are manufactured in New Zealand and then exported.

          1. A claim for drawback may be made with the entry of the goods under section 89 or at any other prescribed time.

          2. The chief executive may, at his or her discretion, for the purposes of this section, treat goods as having been exported if—

          3. he or she is satisfied that the goods have been shipped for export; or
            1. the goods have been packed for export into a bulk cargo container in a Customs place or Customs-controlled area and the container has been secured to the satisfaction of the chief executive; or
              1. the goods have been entered into an export warehouse and the chief executive is satisfied that they will be exported.

                1. If drawback is allowed to any person under this section, the chief executive may, at his or her discretion, apply the whole or any part of the sum allowed towards the payment of any other duty that is payable by that person.

                2. This section does not apply to duties imposed under the Trade (Anti-dumping and Countervailing Duties) Act 1988 or the Trade (Safeguard Measures) Act 2014 except to the extent allowed by the chief executive of the department of State that, with the authority of the Prime Minister, is responsible for the administration of the Act in question.

                3. This section does not apply to goods declared by regulations made under the Tariff Act 1988 to be goods to which this section does not apply.

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