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Customs and Excise Act 2018

Final and miscellaneous provisions - Miscellaneous provisions - Origin

436: Fish, etc

You could also call this:

"Rules about where fish and seafood come from for tax purposes"

Illustration for Customs and Excise Act 2018

When you are talking about where fish come from, this law applies to the Customs and Excise Act 2018 and the Tariff Act 1988. If someone does something to fish on a ship that belongs to another country, it is like they did it in that country. This means the fish is treated as if it came from the country the ship belongs to.

If fish is treated as coming from another country and it is brought straight to New Zealand, it is considered imported from that country. When a New Zealand ship does something to fish at sea and the fish is brought straight to New Zealand, it is treated as if the work was done in New Zealand for tax purposes. You can appeal to a Customs Appeal Authority if you disagree with a decision about which country a ship belongs to.

In this law, fish includes seafood, other things from the sea, and products made from fish. If you are unsure which country a ship belongs to, the chief executive will decide, and you can appeal their decision within 20 working days.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039945.

Topics:
Money and consumer rights > TaxesEnvironment and resources > Farming and fishingBusiness > Industry rules
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"Customs officers must report when they use force to the boss within 5 working days."

Part 6Final and miscellaneous provisions
Miscellaneous provisions: Origin

436Fish, etc

  1. This section applies for the purposes of this Act and the Tariff Act 1988.

  2. Subsection (3) applies to anything done at sea in respect of any fish if the thing is done by, or on board, a ship belonging to a country other than New Zealand.

  3. The thing done is treated as having been done in the country to which the ship belongs.

  4. Subsection (5) applies if,—

  5. as a result of subsection (3), any fish is treated as having been produced or manufactured in a country; and
    1. the fish is brought direct to New Zealand.

      1. The fish is treated as having been imported from the country referred to in subsection (4)(a).

      2. Subsection (7) applies to anything done at sea in respect of any fish if—

      3. the thing is done by, or on board, a ship belonging to New Zealand; and
        1. the fish is brought direct to New Zealand.

          1. For the purpose of determining the duty (if any) payable on the fish when it is imported, the thing done is treated as having been done in New Zealand.

          2. If, for the purposes of this section, any question arises as to which country any ship belongs, the question must be determined by the chief executive.

          3. Any person who is dissatisfied with a decision of the chief executive under subsection (8) may, within 20 working days after the date on which notice of the decision is given, appeal to a Customs Appeal Authority against that decision.

          4. In this section, fish includes—

          5. seafood and other produce of the sea; and
            1. other goods produced or manufactured from fish.

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