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Customs and Excise Act 2018

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

414A: Levies for recovering costs relating to goods management

You could also call this:

"Paying a fee to help Customs manage goods coming into or leaving New Zealand"

Illustration for Customs and Excise Act 2018

When goods come into or leave New Zealand, you might have to pay a levy. This levy helps pay for the work that Customs does to manage goods. The Minister decides who has to pay the levy and how much it will be.

You will have to pay the levy if you are a specified person, which means you are someone who is responsible for paying it. The levy is for things like importing or exporting goods, or moving goods around. It also covers certain types of goods, like prohibited goods or special craft.

The Governor-General makes a levy order that says how much the levy is and when you have to pay it. The Minister has to talk to the people who will be affected by the levy before they recommend making a levy order. You will not have to pay the levy if Customs can get the money back another way.

A levy order is a type of secondary legislation, which means it has to follow certain rules, you can see Part 3 of the Legislation Act 2019 for more information about this. The levy order will say how the levy rate will be worked out and how you will be told about it. It will also say when and how you have to pay the levy.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS1519992.

Topics:
Money and consumer rights > TaxesBusiness > Industry rulesTransport and travel > Importing and exporting goods
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"What a border processing levy order must include"

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414B: Contents of goods management levy order, or

"What a goods management levy order must include"

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

414ALevies for recovering costs relating to goods management

  1. In this section, specified person means any person or class of person specified in a levy order made under subsection (3) as primarily responsible for paying a levy.

  2. Every specified person 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 in, or for the purpose of, performing a function under this Act, or any other legislation, relating to goods management, including (without limitation) costs incurred relating to—

  3. any of the following activities:
    1. the importation or exportation of goods:
      1. the shipment, transhipment, or transport of goods:
      2. any of the following goods:
        1. prohibited goods:
          1. craft:
            1. other prescribed goods.

            2. The Governor-General may, by Order in Council, made on the recommendation of the Minister, make a levy order prescribing—

            3. the rate of levy or the basis on which the rate is to be calculated or ascertained; and
              1. to the extent that 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 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 the Minister considers reasonable and appropriate to consult in the circumstances.

                    2. A levy order must not be made in respect of costs that are otherwise recovered, or otherwise to be recovered, under this Act.

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