Plain language law

New Zealand law explained for everyone

Customs and Excise Act 2018

Entry and exit of goods, persons, and craft - Assessment, payment, and recovery of duty - Exceptions

151: Reimportation of goods exported

You could also call this:

"Bringing back goods you exported from New Zealand"

Illustration for Customs and Excise Act 2018

If you export goods from New Zealand and then bring them back, this law applies to you. The goods must be in the same condition as when you exported them. You can bring the goods back into New Zealand without paying duty, or you might have to pay some duty. The amount of duty you pay will not be more than what you would pay if you were importing the goods for the first time, or the amount of duty that was refunded to you when you exported the goods, as stated in section 147.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039424.

Topics:
Money and consumer rights > Importing and exportingBusiness > International tradeBusiness > Industry rules
Previous

150: Recovery of refunds, etc made in error, or

"Getting back refunds that Customs paid by mistake"

Next

152: Outward processing, or

"Exporting goods for repair and bringing them back to New Zealand with lower duty fees"

Part 3Entry and exit of goods, persons, and craft
Assessment, payment, and recovery of duty: Exceptions

151Reimportation of goods exported

  1. This section applies to goods if the goods—

  2. have been exported; and
    1. will be, or are, reimported; and
      1. when reimported, will be, or are, in substantially the same condition as they were when exported.

        1. The goods may, subject to any conditions that the chief executive considers appropriate, be readmitted—

        2. free of duty; or
          1. at a rate or an amount of duty that the chief executive determines and that does not exceed the greater of the following:
            1. the rate or amount of duty that would be payable on the goods if imported for the first time:
              1. the rate or amount of drawback of duty allowed under section 147 when the goods were (last) exported.

              Compare