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Customs and Excise Act 2018

Administrative provisions - Customs rulings

346: Publication of Customs rulings

You could also call this:

"Customs shares some of its decisions with the public to help you understand how they work."

Illustration for Customs and Excise Act 2018

The chief executive can publish a Customs ruling on a website if they think it is in the public interest. You can think of a Customs ruling like a decision made by Customs about something. The chief executive can publish the whole decision or just part of it, but only if the person who asked for the ruling says it is okay, or if the information is already public, or if they can keep the person's details secret.

The chief executive might publish a ruling to help people understand how Customs makes decisions. If New Zealand has agreed to something with another country, the chief executive must publish a Customs ruling if they think it is necessary to follow that agreement. This means you can see some of the decisions Customs makes, which can help you understand how they work.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039797.

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Part 5Administrative provisions
Customs rulings

346Publication of Customs rulings

  1. The chief executive may publish a Customs ruling on an Internet site maintained by or on behalf of Customs if the chief executive considers that publication of the ruling is in the public interest.

  2. The chief executive may publish the whole or any part of a Customs ruling under subsection (1) only—

  3. with the consent of the person who applied for the ruling; or
    1. to the extent that the information disclosed is already in the public domain; or
      1. in a form that prevents any of the information disclosed being identified (by any person) as relating to any particular person.

        1. The chief executive must publish a Customs ruling on an Internet site maintained by or on behalf of Customs if the chief executive considers that publication of the ruling is necessary for complying with an international agreement to which New Zealand is a party.