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Customs and Excise Act 2018

Administrative provisions - Customs rulings

336: Making of Customs ruling

You could also call this:

"Getting a decision from Customs about your goods"

Illustration for Customs and Excise Act 2018

The chief executive has to make a Customs ruling when you apply under section 333(1). They make a ruling about the goods you are asking about and the matter you want a ruling on. They also make a ruling about how the regulations apply to your situation when you apply under section 333(2)(a) or about how a provision in Schedule 4 applies to your situation when you apply under section 333(2)(b).

The chief executive has to make the Customs ruling within a certain time after they get all the information they need, including a sample of the goods if they ask for one, and any payment required under section 335(1)(h). They can also ask for more information under section 335(2) before making the ruling.

The chief executive has up to 150 days to make the ruling after they get all the information. They can make the ruling with conditions that they think are appropriate.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039787.

Topics:
Money and consumer rights > Importing and exportingBusiness > Industry rulesBusiness > Import and export regulations
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Part 5Administrative provisions
Customs rulings

336Making of Customs ruling

  1. The chief executive must,—

  2. in the case of an application made under section 333(1), make a Customs ruling—
    1. in respect of the particular goods; and
      1. in respect of the matter or matters on which the ruling is sought:
      2. in the case of an application made under section 333(2)(a), make a Customs ruling as to the application, in respect of the particular matter, of the regulations in question:
        1. in the case of an application made under section 333(2)(b), make a Customs ruling as to the application, in respect of the particular set of facts or circumstances, of the provision of Schedule 4 in question.

          1. The chief executive must make a Customs ruling under this section within the prescribed time after he or she has received,—

          2. in the case of an application under section 333(1), a sample of the particular goods, unless the chief executive has agreed not to require a sample of the particular goods; and
            1. all information that the chief executive considers relevant to a proper consideration of the application; and
              1. any further information requested under section 335(2); and
                1. the payment of the fee prescribed for the purposes of section 335(1)(h) (if any).

                  1. The time prescribed for the purposes of subsection (2) must not exceed 150 days.

                  2. A Customs ruling may be made subject to any conditions that the chief executive considers appropriate.

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