284Definitions for subpart

1. In this subpart,—

   entry—

   1. means an entry under section 75, 81, or 89, including—
      1. every amendment of the entry; and
      2. every amendment of an assessment under section 112 that relates to the entry; and
      3. every declaration, invoice, certificate, written statement, or other document that is required or authorised to be made or produced by the person making the entry or an amendment referred to in subparagraph (i) or (ii); and
   2. includes, in the case of goods that are treated by regulations made for the purposes of section 405(c) as having been entered under section 75 or 89, any document that is required to be lodged with Customs before the goods will be treated as having been entered

   materially incorrect, in relation to an entry, means,—

   1. in the case of an entry under section 75, containing an error or omission in relation to any of the following matters:
      1. the overseas supplier’s identity:
      2. the importer’s identity:
      3. the identity of the person making the entry:
      4. the identification of the importing craft or its voyage number:
      5. the bill of lading, air waybill, or container identification details:
      6. the supplier’s invoice number:
      7. any permit number or code:
      8. the Tariff item in which the goods are classified under the Tariff Act 1988:
      9. the statistical quantity of the goods:
      10. the currency code for the currency in which the goods are traded:
      11. the value for duty expressed in the currency in which the goods are traded:
      12. the value for duty expressed in New Zealand currency:
      13. the country of origin of the goods:
      14. the country from which the goods have been exported:
      15. the amount paid or payable to transport the goods to New Zealand from the country of exportation, including any amount paid or payable for internal transportation of the goods in the country of exportation:
      16. the insurance costs associated with transporting the goods to New Zealand, inclusive of any insurance costs in the country of exportation:
   2. in the case of an entry under section 81, containing an error or omission in relation to any of the following matters:
      1. the licensee of the Customs-controlled area from which the goods are removed:
      2. the owner of the goods:
      3. the Customs-controlled area from which the goods are removed:
      4. the identity of the person making the entry:
      5. the period in respect of which the entry is being made:
      6. the item number in Part A of the Excise and Excise-equivalent Duties Table (consisting of 6 digits and 1 alphabetical check letter) for the goods:
      7. the statistical quantity of the goods:
      8. the supplementary quantity of the goods:
   3. in the case of an entry under section 89, containing an error or omission in relation to any of the following matters:
      1. the exporter’s identity:
      2. the identity of the person making the entry:
      3. the identification of the exporting craft or its voyage number:
      4. the bill of lading, air waybill, booking reference, or container identification details:
      5. the process indicator:
      6. any permit number or code:
      7. the Tariff item in which the goods are classified under the Tariff Act 1988:
      8. the statistical quantity of the goods:
      9. the final country of destination to which the goods are being exported:
      10. the date of export:
      11. the currency code for the currency in which the goods are traded:
      12. the value of the goods expressed in New Zealand currency:
      13. the value of the goods expressed in the currency in which they are traded:
      14. the amount of any drawback claimed, if the entry includes a claim for drawback:
   4. in the case of a document covered by paragraph (b) of the definition of entry in this section, containing a material error or omission in relation to a matter that the document is required to address.