Customs and Excise Act 2018

Final and miscellaneous provisions - Regulations, orders, rules, etc - Border processing levy orders

413: Levies for recovering border processing costs

You could also call this:

"Paying a fee to help cover border processing costs when you enter or leave New Zealand"

Illustration for Customs and Excise Act 2018

When you arrive in or leave New Zealand, you are considered a traveller. You might have to pay a levy, which is a type of fee, to help cover the costs of processing you at the border. The levy is paid to the chief executive of Customs.

The Governor-General can make a levy order that sets the rate of the levy, how it is calculated, when and how it is paid, and how the rate is notified. Before making a levy order, the Minister must consult with relevant people and groups.

A levy order cannot be made to recover costs that are already covered under other laws, such as the Airports (Cost Recovery for Processing of International Travellers) Act 2014. The levy order is a type of secondary legislation, which has its own publication requirements, as explained in Part 3 of the Legislation Act 2019.

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 It might be out of date or be missing some parts.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=DLM7039895.


Previous

412: Incorporation of provisions of international agreements by reference in regulations, or

"Using international rules in New Zealand laws"


Next

414: Contents of border processing levy order, or

"What a border processing levy order must include"

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

413Levies for recovering border processing costs

  1. In this section, traveller means any person who arrives in New Zealand from, or departs from New Zealand for, any place outside New Zealand.

  2. Every traveller who arrives in, or departs from, New Zealand is liable, while there is a levy order in force under subsection (3), to pay a levy to the chief executive in relation to the costs incurred by Customs—

  3. in, or for the purpose of, carrying out its functions under this Act or any other enactment; and
    1. in relation to travellers and their accompanying baggage (or other goods in their possession or under their control).
      1. The Governor-General may, by Order in Council, on the recommendation of the Minister, make a levy order prescribing—

      2. the rate of levy or the basis on which the rate is to be calculated or ascertained; and
        1. insofar as the order does not set an actual rate, how the actual rate of the levy is to be set; and
          1. when and how the levy is to be paid; and
            1. how the rate of the levy, and any variation of the rate, is to be notified.
              1. The Minister must, before recommending that a levy order be made under this section, consult the persons, representative groups, government departments, and Crown agencies that he or she considers reasonable and appropriate to consult in the circumstances.

              2. A levy order must not be made in respect of the costs that are otherwise recovered, or otherwise to be recovered, under this Act or the Airports (Cost Recovery for Processing of International Travellers) Act 2014.

              3. A levy order under this section is secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).

              Compare
              Notes
              • Section 413(6): inserted, on , by section 3 of the Secondary Legislation Act 2021 (2021 No 7).