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Customs and Excise Act 2018

Final and miscellaneous provisions - Regulations, orders, rules, etc - Regulations

403: Regulations generally

You could also call this:

"The Governor-General can create rules to help run the law, including exemptions and fees."

Illustration for Customs and Excise Act 2018

The Governor-General can make regulations for certain purposes. You need to know that these regulations can prescribe matters that this Act says must be prescribed by regulations. They can also provide for other matters that are necessary for the administration of this Act. The Governor-General can make regulations that exempt people from certain rules. These exemptions can have conditions attached to them. Regulations can make different rules for different cases. They can also create offences for breaking the rules, and prescribe fines of up to $1,000 for those offences. A regulation can say how fees or charges are calculated, who must pay them, when they must be paid, and when they can be refunded. Fees and charges are debts that must be paid to the Crown. You should be aware that this Act does not allow regulations to be made to recover the costs of processing travellers, as the Airports (Cost Recovery for Processing of International Travellers) Act 2014 already covers this. Regulations under this section are secondary legislation, which means they have to be published in a certain way, as explained in Part 3 of the Legislation Act 2019.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039884.

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Part 6Final and miscellaneous provisions
Regulations, orders, rules, etc: Regulations

403Regulations generally

  1. The Governor-General may, by Order in Council, make regulations for any of the following purposes:

  2. prescribing any matter that this Act provides is to be prescribed by regulations:
    1. providing for any other matters contemplated by this Act, necessary for its administration, or necessary for giving it full effect.

      1. Regulations may prescribe exemptions from any regulation.

      2. The power under subsection (2), and any other power to prescribe exemptions, includes the power to prescribe exemptions with conditions.

      3. Regulations (including regulations prescribing fees or charges) may make different provision for different cases on any differential basis.

      4. Regulations may—

      5. create offences for contraventions of regulations (and, accordingly, references in this Act to offences under this Act include offences created by regulations); and
        1. prescribe for those offences fines not exceeding $1,000.

          1. A power to prescribe fees or charges includes the power to prescribe any of the following:

          2. the method by which the fees or charges are to be assessed:
            1. the persons liable to pay the fees or charges:
              1. when the fees or charges must be paid:
                1. circumstances in which the fees or charges may be refunded, remitted, or waived (wholly or partly).

                  1. Fees and charges are a debt due to the Crown and may be recovered by the chief executive (on behalf of the Crown) in any court of competent jurisdiction.

                  2. A power to prescribe a rate of interest includes the power to prescribe the way in which the rate is to be determined.

                  3. This Act does not authorise the making of regulations prescribing fees and charges to recover the costs of processing travellers to which the Airports (Cost Recovery for Processing of International Travellers) Act 2014 applies.

                  4. Regulations under this section are secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).

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                  Notes
                  • Section 403(10): inserted, on , by section 3 of the Secondary Legislation Act 2021 (2021 No 7).