1Definitions for Part, etc

1. In this Part,—

   1996 Act means the Customs and Excise Act 1996

   specified date has the meaning given to that term in section 2(5) of this Act.

2. In this Part, references to the 1996 Act, or to a provision of the 1996 Act, include that Act or provision as applied (with or without modification) before the specified date by any other enactment.

3. Where this Part provides for the 1996 Act, or a provision of the 1996 Act, to continue to apply, that Act or provision continues to apply as if this Act had not been enacted.

4. Where this Part provides for a provision of the 1996 Act to continue to apply, the reference to that provision includes the following:

5. any relevant enactment or other instrument made under the 1996 Act:
6. any other relevant provision of the 1996 Act (for example, a relevant power under Part 12, a relevant offence under Part 13, or a relevant power to make an enactment or other instrument).

7. Except as provided in this Part (including any Order in Council made under clause 37), this Part does not limit the application of the Interpretation Act 1999 in relation to the repeal of any enactment by this Act.

8. A provision of this Part that provides for the 1996 Act, or a provision of the 1996 Act, to continue to apply does not limit any other provision of this Part that provides for the 1996 Act, or a provision of the 1996 Act, to continue to apply.

9. In clauses 9, 13(2), and 26(2), duty includes the following:

10. anything that is duty as that term is defined in section 2(1) of the 1996 Act:
11. research levies imposed on imported goods under the Heavy Engineering Research Levy Act 1978:
12. levies imposed under Schedule 6 of the Pae Ora (Healthy Futures) Act 2022:
13. levies imposed on imported goods under section 227 of the Climate Change Response Act 2002.

14. In this Part, references to goods are to be read in accordance with section 54(1A) or 56(1A) of the 1996 Act where necessary or appropriate for giving effect to this Part.

15. Sections 109 and 110 of this Act apply in relation to the continuing functions under the 1996 Act that the chief executive, Customs, or any Customs officer has as a result of this Part or otherwise, and references to duty in those sections are to be read accordingly.

2Goods subject to the control of Customs

1. Subclause (2) applies to goods that are subject to the control of the Customs under a paragraph of section 20(1) of the 1996 Act immediately before the specified date.

2. The goods—

3. are, at the start of the specified date, subject to the control of Customs under the corresponding paragraph of section 6 of this Act; and
4. continue to be subject to the control of Customs in accordance with that paragraph.

5. For the purposes of sections 83 and 85(1)(a) of this Act, an entry made in accordance with section 39 of the 1996 Act is treated as an entry made in accordance with section 75 of this Act.

3Arrival and departure of craft

1. The person in charge of a craft that is en route to New Zealand at the start of the specified date is treated as having complied with the person’s obligations under section 12(1) and (2) of this Act if, before the specified date,—

2. the person complied with the person’s obligations under section 21(1)(a) and (2) of the 1996 Act; or
3. the chief executive gave an approval under section 21(1) of the 1996 Act exempting the person from those obligations.

4. If subclause (1)(a) applies to the person in charge of a craft, sections 12(3) and 17(1) and (3) of this Act apply as if references in those provisions to the advance notice of arrival were to the advance notice given under section 21(1)(a) and (2) of the 1996 Act.

5. Section 21(1)(b) of the 1996 Act continues to apply to a craft that arrives in New Zealand before the specified date and section 17(1) and (3) of this Act applies to the craft with all necessary modifications.

6. Section 14 of this Act applies to a craft that is en route to New Zealand at the start of the specified date in accordance with subclause (5).

7. A person who is required under section 14(2) of this Act to provide an inward cargo report in respect of any cargo on the craft is treated as having complied with that requirement, and the requirements of section 14(5) of this Act, if, before the specified date,—

8. the person complied with the person’s obligations under section 21A of the 1996 Act in respect of the cargo; or
9. the person was exempted from those obligations under section 21A(2) of the 1996 Act.

10. Section 24 of this Act does not apply to a craft that arrives at a Customs place before the specified date.

11. Section 26 of the 1996 Act continues to apply to a craft that arrives at a Customs place before the specified date.

12. References in sections 19(b), 74(a), 176(1)(m)(i), and 360(1)(b) and (2)(b) of this Act to an inward report under section 24(1)(a) of this Act include references to an inward report under section 26 of the 1996 Act.

13. The person in charge of a craft is treated as having complied with the person’s obligations under section 37(2)(a) and (7) of this Act if, before the specified date,—

14. the person complied with the person’s obligations under section 34(a) of the 1996 Act; or
15. the chief executive gave an approval under section 34 of the 1996 Act exempting the person from those obligations.

16. Subclause (11) applies if,—

17. before the specified date, a certificate of clearance is granted to the person in charge of a craft under section 33 of the 1996 Act; but
18. the craft does not depart from New Zealand before the specified date.

19. This Act applies as if the certificate of clearance were granted under section 37 of this Act.

20. Section 45 of this Act does not apply to cargo on a craft that departs from New Zealand before the specified date.

21. Section 37A of the 1996 Act continues to apply to cargo on a craft that departs from New Zealand before the specified date.

22. A person who is required under section 45(2) of this Act to provide an outward cargo report in respect of any cargo on a craft is treated as having complied with that requirement, and the requirements of section 45(5) of this Act, if, before the specified date,—

23. the person complied with the person’s obligations under section 37A of the 1996 Act in respect of the cargo; or
24. the person was exempted from those obligations under section 37A(2) of the 1996 Act.

25. If subclause (1)(a), (5)(a), (9)(a), or (14)(a) applies to a person, section 204A of the 1996 Act continues to apply to any information provided under the relevant provision of the 1996 Act.

4Customs places

1. A notice issued under section 9 of the 1996 Act that is in force immediately before the specified date continues in force as if it had been issued under section 55 of this Act (and may be amended or revoked accordingly).

5Licensing of Customs-controlled areas and CASEs

1. This clause applies to the following:

2. a licence that is granted under section 12(1) of the 1996 Act, or a direction that is given under section 12(4) of the 1996 Act, and that is in force immediately before the specified date:
3. any other thing that is done under any provision of sections 11 to 15 or section 19C(1) of the 1996 Act and that is in force or otherwise effective immediately before the specified date.

4. The licence granted, the direction given, or the other thing done continues in force or to be otherwise effective as if it had been granted, given, or done under the corresponding provision of subpart 2 of Part 3 of this Act or under section 277(1) of this Act.

5. Without limiting subclause (2), a licence that continues in force in accordance with that subclause may be revoked or suspended under section 64(1)(a) or (b) of this Act for a failure before the specified date—

6. to pay on time an annual licence fee prescribed for the purposes of section 12(2)(b) of the 1996 Act; or
7. to comply with a term, condition, or restriction of the licence.

8. In subclause (2), the reference to subpart 2 of Part 3 of this Act includes that subpart as applied by sections 277(2) and 278 of this Act.

9. A requirement imposed on a licensee under section 18(1) or (4) or 19H(1) or (3) of the 1996 Act that is in force immediately before the specified date continues in force as if it had been imposed under section 70(1)(a) or (b) or 279(1)(a) or (b) of this Act.

6Annual limit on manufacture of tobacco for personal use

1. In respect of the period that begins with the specified date and ends with the following 30 June (the transitional period), subclause (2) of this clause applies instead of section 67(5) of this Act.

2. The maximum amount of tobacco that an individual may manufacture under section 67(4)(a) of this Act in the transitional period is—

3. 15 kilograms; less
4. the amount of tobacco manufactured by the individual under section 68A of the 1996 Act in the period that—
   1. begins with the most recent 1 July preceding the specified date; and
   2. ends with the day before the specified date.

7Prohibition orders

1. Any Order in Council that is in force immediately before the specified date under section 54 or 56 of the 1996 Act continues in force as if it had been made under section 96 of this Act (and may be amended or revoked accordingly).

2. Unless revoked earlier, the following orders continue in force until the close of 30 September 2021, at which time they are revoked:

3. Customs Import Prohibition Order 2017:
4. Customs Export Prohibition Order 2017.

5. Any other order to which subclause (1) applies is revoked at the time at which, apart from this Act, it would have expired under section 55 or 57 of the 1996 Act (unless the order is revoked earlier).

8Prohibited imports: goods prohibited under Schedule 1 of 1996 Act (Repealed)

9Duty in respect of goods imported or manufactured in New Zealand before specified date

1. Subclause (2) applies to any goods that are imported before the specified date if—

2. the goods are—
   1. entered under section 39(1) of the 1996 Act before the specified date; or
   2. deemed by regulations made under section 40(d) of the 1996 Act to have been entered under section 39(1) of that Act before the specified date; or
3. the goods are not required to be entered under section 39(1) of the 1996 Act before the specified date because they are exempted by regulations made under section 40(c) of that Act; or
4. before the specified date, duty is—
   1. assessed in respect of the goods under section 88(2) of the 1996 Act; or
   2. demanded in respect of the goods under section 103(4) or 104(2) of the 1996 Act; or
5. before the specified date, duty becomes due and payable in respect of the goods under section 16, 39(4), 86(3)(c) or (d), or 110(2) of the 1996 Act.

6. The 1996 Act continues to apply in relation to—

7. the entry of the goods; and
8. the assessment, payment, collection, and recovery of duty in respect of the goods; and
9. any other matter relating to duty in respect of the goods.

10. Subclause (4) applies to any goods that are imported before the specified date if subclause (2) does not apply to them.

11. This Act applies in relation to—

12. the entry of the goods; and
13. the assessment, payment, collection, and recovery of duty in respect of the goods; and
14. any other matter relating to duty in respect of the goods.

15. Subclause (6) applies to any goods that are manufactured, or are treated under the 1996 Act as having been manufactured, in New Zealand before the specified date if—

16. the goods are entered under section 70 of the 1996 Act before the specified date; or
17. before the specified date, duty is—
    1. assessed in respect of the goods under section 88(2) of the 1996 Act; or
    2. demanded in respect of the goods under section 103(4) or 104(2) of the 1996 Act; or
18. before the specified date, duty becomes due and payable in respect of the goods under section 16 or 110(2) of the 1996 Act; or
19. before the specified date, duty becomes a debt due to the Crown in respect of the goods under section 76(1)(b) of the 1996 Act; or
20. before the specified date,—
    1. the goods are used, or are destroyed, lost, or otherwise physically disposed of, without having been removed for home consumption under section 72 of the 1996 Act; or
    2. an event referred to in section 113(1)(a) or (c) of the 1996 Act occurs in relation to the goods; or
21. the goods are of faulty manufacture.

22. The 1996 Act continues to apply in relation to—

23. the entry of the goods; and
24. the assessment, payment, collection, and recovery of duty in respect of the goods; and
25. any other matter relating to duty in respect of the goods.

26. Subclause (8) applies to any goods that are manufactured, or are treated under the 1996 Act as having been manufactured, in New Zealand before the specified date if subclause (6) does not apply to them.

27. This Act applies in relation to—

28. the entry of the goods; and
29. the assessment, payment, collection, and recovery of duty in respect of the goods; and
30. any other matter relating to duty in respect of the goods.

31. For the purpose of giving effect to subclauses (4) and (8), where necessary or appropriate,—

32. excise duty levied in respect of any goods under section 73(1) of the 1996 Act is treated as if it were excise duty levied in respect of the goods under clause 1(1) of Schedule 3 of this Act:
33. excise-equivalent duty levied in respect of any goods under section 75(1) of the 1996 Act is treated as if it were excise-equivalent duty levied in respect of the goods under clause 14 of Schedule 3 of this Act:
34. any other duty imposed in respect of any goods under a provision of the 1996 Act is treated as if it were duty imposed in respect of the goods under the corresponding provision of this Act:
35. anything done under a provision of the 1996 Act before the specified date that is relevant to any matter covered by subclause (4) or (8) is treated as having been done under the corresponding provision of this Act:
36. without limiting paragraph (d),—
    1. goods manufactured, or treated as manufactured, in a manufacturing area under the 1996 Act before the specified date are treated as if they were manufactured in a manufacturing area under this Act:
    2. goods removed for home consumption under section 72 of the 1996 Act before the specified date are treated as if they were removed for home consumption under clause 3 of Schedule 3 of this Act.

10Entries made before specified date for goods imported on or after specified date

1. This clause applies if goods imported on or after the specified date are entered under section 39(1) of the 1996 Act before the specified date.

2. The entry continues to be effective as if it had been made under section 75 of this Act (and is an assessment under section 111 accordingly).

11Deferred period for payment of duty in respect of imported goods

1. Any decision of the chief executive that is made under section 86(6) of the 1996 Act and that is in force immediately before the specified date continues in force as if it had been made under section 123 of this Act.

12Exports

1. The 1996 Act continues to apply in relation to any goods for export that depart from New Zealand before the specified date.

2. This Act applies in relation to any goods for export that do not depart from New Zealand before the specified date.

3. Anything done under a provision of the 1996 Act before the specified date that is relevant to any matter covered by subclause (2) is, so far as is necessary or appropriate for giving effect to subclause (2), treated as having been done under the corresponding provision of this Act.

4. Without limiting subclause (3), the reference to anything done under a provision of the 1996 Act includes the following:

5. the entering of any goods under section 49 of the 1996 Act:
6. the securing of any goods in a Customs-approved secure package (as that term is defined in section 2(1) of the 1996 Act):
7. the applying of a Customs seal (as that term is defined in section 2(1) of the 1996 Act) to a package.

8. Subclause (6) applies to the following:

9. an approval that is given under section 53C of the 1996 Act and that is in force immediately before the specified date:
10. any other thing that is done under section 53C of the 1996 Act and that is in force or otherwise effective immediately before the specified date.

11. The approval given or the other thing done continues in force or to be otherwise effective as if it had been given or done under the corresponding provision of section 281 and Schedule 6 of this Act.

12. A notice of appointment that is in effect under section 53A of the 1996 Act immediately before the specified date continues in effect as if it had been made under section 282 of this Act.

13Refunds and remissions of interest and penalties

1. Regulations made for the purposes of section 165(4)(a) of this Act may relate to an event that occurs before the specified date.

2. For the purposes of section 168 of this Act,—

3. relevant duty includes any duty covered by section 76(4), 86(6), or 90 of the 1996 Act (including as applied by clause 9 of this schedule); and
4. payment date, in relation to any duty covered by the 1996 Act as referred to in paragraph (a), means the due date for payment of the duty under the 1996 Act.

14Forfeiture, seizure, and condemnation

1. Part 14 of the 1996 Act continues to apply to any goods seized under that Part before the specified date.

2. The following goods, other than goods covered by subclause (1), are forfeited goods for the purposes of this Act and this Act applies accordingly:

3. goods forfeited to the Crown before the specified date under the 1996 Act:
4. goods forfeited to the Crown on or after the specified date under the 1996 Act as that Act continues to apply under this Part or otherwise.

5. For the purpose of applying section 178(2) and (3) of this Act in accordance with subclause (2), goods that are forfeited under the 1996 Act because they are prohibited goods under that Act are treated as if they are forfeited under this Act because they are prohibited goods under this Act.

6. For the purpose of applying section 188(1)(a)(ii) of this Act in accordance with subclause (2), the reference to goods that are forfeited under section 176(3) or (4) of this Act includes goods that are forfeited under section 225(3), (4), or (5) of the 1996 Act.

15Customs powers

1. Subclause (2) applies to the exercise of a power under Part 12 of the 1996 Act before the specified date (whether or not the exercise of the power is completed before that date).

2. Part 12 of the 1996 Act continues to apply in relation to the exercise of the power.

3. The powers under Part 12 of the 1996 Act continue to be exercisable in relation to matters arising before the specified date.

4. A power under Part 4 of this Act (the new power) that corresponds to a power under Part 12 of the 1996 Act (the old power) includes the power to do anything that may be done under the old power to the extent that the old power continues to be exercisable under subclause (2) or (3), any other provision of this Part, or otherwise.

5. Anything done under the new power, as authorised by subclause (4), is treated as having been done under the old power for the purposes of the 1996 Act as that Act continues to apply under this Part or otherwise.

6. In this clause, references to Part 12 of the 1996 Act include sections 23, 32A to 32C, 32E, and 32F of that Act.

16Customs officers and authorised persons

1. Subclause (2) applies to a person who is a Customs officer under the 1996 Act immediately before the specified date.

2. The person’s appointment or declaration as a Customs officer continues in force as if the appointment or declaration were an appointment that had been made under section 270 of this Act.

3. Subclause (4) applies to a person who is, immediately before the specified date, an authorised person under the 1996 Act in relation to any function under that Act (the 1996 Act function).

4. The person’s authorisation continues in force as if the authorisation were an authorisation that had been made under section 271 of this Act in relation to any function under this Act that corresponds to the 1996 Act function.

5. An identity card or other means of identification given to a person to whom subclause (2) or (4) applies under section 7 of the 1996 Act that is valid immediately before the specified date continues to be valid as if it had been given to the person under section 273 of this Act.

6. A person who is a Customs officer under section 270 of this Act at any time is, for the purposes of the 1996 Act as that Act continues to apply under this Part or otherwise, also a Customs officer under that Act at that time.

7. A person who is an authorised person under section 271 of this Act in relation to any function under this Act (the new function) at any time is, for the purposes of the 1996 Act as that Act continues to apply under this Part or otherwise, also an authorised person under that Act at that time in relation to any function under that Act that corresponds to the new function.

17Administrative penalties

1. Part 10 of the 1996 Act continues to apply in relation to the following:

2. entries made before the specified date under the 1996 Act:
3. entries made on or after the specified date under the 1996 Act as that Act continues to apply under this Part or otherwise.

4. In subclause (1), entries is to be read in accordance with section 128 of the 1996 Act.

18Automated electronic systems

1. An arrangement that is made under section 274A of the 1996 Act in relation to any matter under that Act and that is in force immediately before the specified date continues in force in relation to any corresponding matter under this Act as if the arrangement were the subject of an approval under section 296 of this Act.

2. Any consultation that is carried out (wholly or partly) under section 274A(4) of the 1996 Act before the specified date may be treated as having been carried out under section 296(4) of this Act.

3. Sections 274C and 274D of the 1996 Act continue to apply in relation to any decision made, or other relevant matter arising, before the specified date.

19Customs’ general powers for using information, etc

1. Section 301 of this Act applies to information whether provided to, or obtained or generated by, Customs before, on, or after the specified date.

2. In section 301(3) of this Act—

3. the references to sections 48 and 49 of this Act include Part 3A of the 1996 Act; and
4. the reference to section 357 of this Act includes section 95A of the 1996 Act.

5. In sections 47(a) and 357(5)(a) of this Act, references to this Act include the 1996 Act as that Act continues to apply under this Part or otherwise.

6. The definition of border information in section 302(4) of this Act includes anything that was border information before the specified date under the definition of that term in section 282D of the 1996 Act.

7. The definition of border information in section 41A(1) of the Biosecurity Act 1993 includes anything that was border information under that definition before its amendment on the specified date by this Act (see Part 3 of Schedule 9).

8. In the following definitions, references to this Act include the 1996 Act as that Act continues to apply under this Part or otherwise:

9. the definitions of border information and border protection purpose in section 302(4) of this Act:
10. the definitions of border information and customs-related border management function in section 41A(1) of the Biosecurity Act 1993.

20Disclosure of information

1. Any arrangement or agreement under section 280(3) or (7) of the 1996 Act that is in force immediately before the specified date continues in force as if it had been made under section 308(5) of this Act.

2. Any agreement under section 280D(5) of the 1996 Act that is in force immediately before the specified date continues in force as if it had been made under section 310(5) of this Act.

3. Any agreement under section 280H(5) of the 1996 Act that is in force immediately before the specified date continues in force as if it had been made under section 306(5) of this Act.

4. Any agreement under section 280I(2) of the 1996 Act that is in force immediately before the specified date continues in force as if it had been made under section 312(2) of this Act.

5. Any agreement under section 280K(5) of the 1996 Act that is in force immediately before the specified date continues in force as if it had been made under section 307(5) of this Act.

6. Any agreement under section 280L(2) of the 1996 Act that is in force immediately before the specified date continues in force as if it had been made under section 313(2) of this Act.

7. Any agreement under section 281(2) of the 1996 Act that is in force immediately before the specified date (including an agreement to which section 281(9) applies) continues in force as if it had been made under section 318(2) of this Act.

8. Subpart 6 of Part 5 of this Act applies to information whether provided to, or obtained or generated by, Customs before, on, or after the specified date.

21Registered user systems

1. A system (the existing JBMS) that is a Joint Border Management System under section 131A of the 1996 Act immediately before the specified date is—

2. a Joint Border Management System or JBMS within the meaning of section 302(4) of this Act; and
3. a registered user system.

4. Subclauses (3) and (4) apply to a person who is a registered user of the existing JBMS under the 1996 Act immediately before the specified date.

5. The person’s registration as a user of the existing JBMS (including any conditions to which the registration is subject) as in force immediately before the specified date continues in force as if it had been granted under section 323 of this Act.

6. Any unique user identifier assigned to the person under section 133 of the 1996 Act (including any conditions imposed under section 133(4)) that is valid immediately before the specified date continues to be valid as if it had been assigned to the person under section 326 of this Act.

7. Regulations made for the purposes of section 323(3) of this Act may (without limitation) make provision for applications under section 132 of the 1996 Act that are made, but not determined, before the specified date to be treated as applications under those regulations.

8. Records that, immediately before the specified date, Customs is required to keep under section 136 of the 1996 Act must be kept under section 332 of this Act for the remainder of the period given by section 332(2)(a) or (b).

9. Records that Customs becomes required to keep on or after the specified date under section 136 of the 1996 Act, as that section continues to apply under this Part or otherwise, must be kept under section 332 of this Act (instead of section 136 of the 1996 Act) for the period given by section 332(2)(a) or (b).

22Customs rulings

1. This clause applies to the following:

2. a Customs ruling that is made under Part 9 of the 1996 Act and that is in force immediately before the specified date:
3. any other thing that is done under any provision of Part 9 of the 1996 Act and that is in force or otherwise effective immediately before the specified date.

4. The Customs ruling made or the other thing done continues in force or to be otherwise effective as if it had been made or done under the corresponding provision of subpart 8 of Part 5 of this Act.

5. Without limiting subclause (2), in section 343(1)(f) of this Act, if relevant,—

6. the reference to the date on which notice of the Customs ruling is given is to the date on which it is given under Part 9 of the 1996 Act:
7. the reference to the date on which notice of any amendment of that Customs ruling is given is to the date on which it is given under Part 9 of the 1996 Act.

23Customs Appeal Authorities

1. Subclause (2) applies to a person who is a Customs Appeal Authority under the 1996 Act immediately before the specified date.

2. The person’s appointment continues as if the appointment were an appointment that had been made under subpart 10 of Part 5 of this Act.

3. Subclause (4) applies to a person who is a Registrar of a Customs Appeal Authority under the 1996 Act immediately before the specified date.

4. The person’s appointment continues as if the appointment were an appointment that had been made in accordance with clause 8 of Schedule 8 of this Act.

5. Part 16 of the 1996 Act continues to apply for the following purposes:

6. any appeal made to a Customs Appeal Authority before the specified date:
7. any right of appeal to a Customs Appeal Authority that arises before the specified date if the appeal is not made before that date.

8. Subclauses (7) and (8) apply to an appeal under Part 16 of the 1996 Act as that Part continues to apply under subclause (5), any other provision of this Part, or otherwise.

9. If an outcome of the appeal is the making of a decision under a provision of the 1996 Act that, had it been originally made by the chief executive, would, under this Part or otherwise, have continued in force or to be otherwise effective as if it had been made under the corresponding provision of this Act, the decision must be implemented under this Act accordingly.

10. If an outcome of the appeal is the overturning of a decision under a provision of the 1996 Act that, under this Part or otherwise, has continued in force or to be otherwise effective as if it had been made under the corresponding provision of this Act, the overturning of the decision must be implemented under this Act accordingly.

11. In subclauses (7) and (8), decision includes an assessment, a ruling, a determination, and a direction.

12. A person who is a Customs Appeal Authority under subpart 10 of Part 5 of this Act at any time is, for the purposes of Part 16 of the 1996 Act as that Part continues to apply under subclause (5), any other provision of this Part, or otherwise, also a Customs Appeal Authority under Part 16 of the 1996 Act at that time, and the appointment of the Authority’s Registrar applies accordingly.

24Keeping of records

1. Subclause (2) applies to the following:

2. records that a person is required to keep immediately before the specified date under section 95 of the 1996 Act:
3. records that a person becomes required to keep on or after the specified date under section 95 of the 1996 Act as that section continues to apply under this Part or otherwise.

4. The records must be kept under section 354(1)(a) of this Act (instead of section 95 of the 1996 Act)—

5. as if—
   1. the person were a specified person under section 354(4); and
   2. the records were prescribed for the purposes of section 354(1)(a); and
6. for, as the case may be,—
   1. the remainder of the period prescribed for the purposes of section 354(1)(a); or
   2. the period prescribed for the purposes of section 354(1)(a).

7. The other provisions of subpart 1 of Part 6 of this Act apply in relation to the person and the records accordingly.

8. Without limiting section 354(1)(b) of this Act, a direction may be given under that section for the purposes of the 1996 Act as that Act continues to apply under this Part or otherwise.

9. Section 95 of the 1996 Act continues to apply to a requirement imposed under section 95(2) before the specified date.

10. In relation to the giving of access to records on and after the specified date, a notice given under section 95A(1)(b) of the 1996 Act before the specified date is treated as having been given under section 357(2) of this Act.

25Filing of charging document

1. A nomination that is in force under section 221(1)(b) or (c) of the 1996 Act immediately before the specified date continues in force as if it had been made under section 398(1)(b) of this Act.

2. A Customs officer, an agent, or other employee who is a nominated person under section 398(1)(b) of this Act at any time is, for the purposes of the 1996 Act as that Act continues to apply under this Part or otherwise, also a nominated person under section 221(1)(b) or (c) (as the case requires) of that Act at that time.

26Other liabilities under 1996 Act

1. The 1996 Act continues to apply in relation to—

2. the payment, collection, and recovery of any levy, fee, charge, or other amount for which a person becomes liable under the 1996 Act before the specified date (whether or not the time for payment of the levy, fee, charge, or other amount expires before the specified date); and
3. any other matter relating to the levy, fee, charge, or other amount.

4. Subclause (1) does not apply to duty or to a levy under section 288B of the 1996 Act.

27Customs and Excise Regulations 1996

1. The Customs and Excise Regulations 1996, as in force immediately before the specified date, continue in force as if they had been made under section 403(1) of this Act (and may be amended or revoked accordingly).

28Border processing levy

1. Sections 288B to 288I of the 1996 Act continue to apply in relation to—

2. the payment, collection, and recovery of levies under section 288B of the 1996 Act in respect of travellers who arrive in, or depart from, New Zealand before the specified date; and
3. any other matter relating to levies under section 288B of the 1996 Act in respect of those travellers.

4. For levies in respect of travellers who arrive in, or depart from, New Zealand on or after the specified date, the Customs and Excise (Border Processing Levy) Order 2015, as in force immediately before the specified date, continues in force as if it had been made under section 413 of this Act (and may be amended or revoked accordingly).

29Chief executive’s rules

1. The following rules, as in force immediately before the specified date, continue in force as if they had been made by the chief executive under section 421(1) of this Act (and may be amended or revoked accordingly):

2. the Customs (Inward Cargo Report) Rules 2014 and the Customs (Trade Single Window Inward Cargo Report) Rules 2017, for the purposes of section 14(5)(a) of this Act:
3. the Customs (Inward Report) Rules 2004, for the purposes of section 24(2)(a) of this Act:
4. the Customs (Certificates of Clearance) Rules 2004, for the purposes of section 37(6) of this Act:
5. the Customs (Advance Notice of Departure) Rules 2014, for the purposes of section 37(7)(a) of this Act:
6. the Customs (Outward Cargo Report) Rules 2014, for the purposes of section 45(5)(a) of this Act:
7. the Customs (Applications for Customs controlled area Licences) Rules 2014, for the purposes of section 57(2) of this Act:
8. the Customs (Application for CASE Licences) Rules 2014, for the purposes of section 57(2) as applied by section 277(2) of this Act:
9. the Customs (Import Entry) Rules 1997, for the purposes of section 75(1)(a) of this Act:
10. the Customs (Import Entry WCO Message) Rules 2013, for the purposes of section 75(1)(a) of this Act:
11. the Customs (Volume of Alcohol) Rules 2013, for the purposes of section 121(1) of this Act:
12. the Customs (Excisable Goods Entry) Rules 1997, for the purposes of section 81(2)(a) of this Act:
13. the Customs (Export Entry) Rules 1997, for the purposes of section 89(1)(a) of this Act:
14. the Customs (Export Entry WCO Message) Rules 2013, for the purposes of section 89(1)(a) of this Act:
15. the Customs (Applications for Customs Rulings) Rules 1997, for the purposes of section 335(1)(a) of this Act.

30Certificates of origin

1. A designation that is made under section 64B of the 1996 Act and that is in force immediately before the specified date continues in force as if it had been made under section 435(3) of this Act.

2. The Customs and Excise (Specified AANZFTA Parties Order) 2009, as in force immediately before the specified date, continues in force as if it had been made under section 435(8) of this Act (and may be amended or revoked accordingly).

31Excise and excise-equivalent duty: provisions relating to refunds, etc, to cover duty levied under 1996 Act

1. In section 107(3) of this Act, the references to excise duty and excise-equivalent duty include excise duty and excise-equivalent duty levied under the 1996 Act (but not any additional duty imposed under section 87 of that Act).

2. In section 107(4)(a) of this Act, the reference to excise duty includes excise duty levied under the 1996 Act.

3. In section 108(1)(a) of this Act, the reference to Part A goods that are manufactured in a manufacturing area includes goods specified in Part A of the Excise and Excise-equivalent Duties Table under the 1996 Act that are manufactured in a manufacturing area under that Act before the specified date.

4. In section 108(3) of this Act, the reference to excise duty includes excise duty levied under the 1996 Act (but not any additional duty imposed under section 87 of that Act).

5. In section 108(4)(a) of this Act, the reference to excise duty includes excise duty levied under the 1996 Act.

6. In sections 146(a), 147(4), and 172(a) of this Act, references to duty include excise duty and excise-equivalent duty levied under the 1996 Act.

7. Drawback may be allowed under section 147 of this Act in respect of excise duty or excise-equivalent duty levied under the 1996 Act, and references in this Act to duty include those duties where relevant.

32Excise and excise-equivalent duty: suspension and modification of rates of duty

1. The Excise and Excise-Equivalent Duties (Flavour Bases) Modification Order 2000, as in force immediately before the specified date, continues in force as if it had been made under clause 20 of Schedule 3 of this Act (and may be amended or revoked accordingly).

33Excise and excise-equivalent duty: repeal of clauses 21(5) and 22 of Schedule 3

1. Clause 21(5) of Schedule 3 is repealed on 1 January 2020 (but without affecting any new rates imposed before or on that date by any Orders in Council to which it applies).

2. Clause 22 of Schedule 3 is repealed on 1 January 2020 (but without affecting any amendments it makes on or before that date).

34Excise and excise-equivalent duty: international organisations

1. The Excise and Excise-Equivalent Duties Exemption (Inter-Governmental Agreements) Order 1996, as in force immediately before the specified date, continues in force as if it had been made under clause 27(1) of Schedule 3 of this Act (and may be amended or revoked accordingly).

2. An approval given by the chief executive under section 81(1)(a) of the 1996 Act that is in force immediately before the specified date continues in force as if it had been given by the chief executive under clause 27(1)(a) of Schedule 3 of this Act (and may be amended or revoked accordingly).

3. In subclause (2), the reference to an approval given by the chief executive under section 81(1)(a) of the 1996 Act includes an approval treated as given by the chief executive by section 81(3) of that Act.

35Excise and excise-equivalent duty: application of Part 5 of Schedule 3

1. The Excise and Excise-equivalent Duties Table applies to goods that are manufactured or imported (as the case may be) before the specified date as if the amendments in Part 5 of Schedule 3 of this Act had not been made.

36Part 4 of Schedule 9 not to limit powers to amend or revoke

1. If an instrument specified in Part 4 of Schedule 9 is amended or revoked on or before the specified date under the enactment under which it was made, the amendment or revocation overrides that Part to the extent of any conflict.

37Power to make transitional and savings provisions

1. The Governor-General may, by Order in Council on the recommendation of the Minister, make transitional or savings provisions for the purpose of facilitating or ensuring the orderliness of the transition to this Act from the 1996 Act.

2. The Minister must not recommend the making of an order under this clause unless the Minister is satisfied that the order—

3. is reasonably necessary for the purpose referred to in subclause (1); and
4. is consistent with the purposes of this Act.

5. The provisions that may be made by an order under this clause—

6. include provisions in addition to, or instead of, other provisions in this schedule (except clause 33); and
7. may do any of the following:
   1. provide that, for a transitional period, in any circumstances, or subject to any conditions, specified in the order, 1 or more provisions of this Act do not apply, or apply with modifications or additions:
   2. provide that, for a transitional period, in any circumstances, or subject to any conditions, specified in the order, 1 or more provisions of an enactment or instrument repealed, amended, or revoked by this Act are to continue to apply, or apply with modifications or additions, as if they had not been repealed, amended, or revoked:
   3. provide for any other matter that is reasonably necessary for the purpose referred to in subclause (1).

8. An order cannot be made under this clause after the expiry of the 36-month period that starts with the specified date.

9. An order made under this clause is revoked at the close of that 36-month period.

10. An order under this clause is secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).

38Authorities appointed for more than 5 years continue in office

1. A person who holds the position of Customs Appeal Authority immediately before the commencement date and has been appointed for a term of more than 5 years continues in office for the balance of his or her term despite section 24(1) of the Tribunals Powers and Procedures Legislation Act 2018 and may be reappointed, if he or she qualifies for reappointment under the principal Act.

2. In this clause, commencement date means the date on which section 24(1) of the Tribunals Powers and Procedures Legislation Act 2018 comes into force.

39Interpretation

1. In this Part,—

   amendment Act means the Customs and Excise (Tobacco) Amendment Act 2020

   commencement date means the date on which the amendment Act comes into force.

40Tobacco or tobacco products imported as at commencement date

1. This section applies to goods that are tobacco or tobacco products prohibited from import by section 95A that, as at the commencement date, have been imported into New Zealand.

2. This Act applies to the goods as if the amendment Act had not come into force.

41Interpretation

1. In this Part,—

   amendment Act means the Customs and Excise (Tobacco Products) Amendment Act 2022

   commencement means the start of the day on which the amendment Act comes into force.

42Water-pipe tobacco imported as at commencement

1. This clause applies to water-pipe tobacco that is prohibited from import by section 95A and that, as at commencement, has been imported into New Zealand.

2. This Act applies to the water-pipe tobacco as if the amendment Act had not come into force.

43Water-pipe tobacco en route to New Zealand as at commencement

1. This clause applies to water-pipe tobacco that, as at commencement, is en route to New Zealand.

2. This Act applies to the water-pipe tobacco as if the amendment Act had not come into force.

3. The excise-equivalent duty levied in respect of the water-pipe tobacco is at the rate and unit of measurement that applied immediately before commencement.

4. Subclause (3) applies despite—

5. section 141; and
6. the amendments made to the Excise and Excise-equivalent Duties Table by the amendment Act.

44Adjustment of rates of excise duty for Excise item 99.44

1. The Governor-General may, by Order in Council, amend the Excise and Excise-equivalent Duties Table to change the rates of duty that apply to Excise item 99.44.

2. The new rates must not exceed what the rates would have been on the date on which the order is made had the rates that applied on 30 June 2019 been increased by the maximum amount permitted under clause 21 of Schedule 3 on 1 July 2019 and each subsequent 1 July until the order under this clause is made.

3. Only 1 order may be made under this clause, and it cannot be made more than 12 months after this clause comes into force.

4. An order made under this clause is taken to be an order made under clause 21 of Schedule 3, and this Act (other than clause 21(4) of Schedule 3) applies accordingly.

45Application of section 28A to arrivals on Defence Force ships and cruise ships

1. Section 28A applies to a person arriving in New Zealand on one of the following kinds of ship only on or after 31 October 2023:

2. a ship under the control of the Defence Force:
3. a ship operated as part of an international cruise business.