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Customs and Excise Act 2018

Schedule 3A: Permit to import tobacco and tobacco products

You could also call this:

"Rules for Importing Tobacco Products into New Zealand"

Illustration for Customs and Excise Act 2018

You can apply to import tobacco and tobacco products that are normally not allowed. You must apply in writing to the chief executive and include your address and any supporting documents they need. Your application will be decided under section 95A of the Customs and Excise Act 2018.

The chief executive may ask you for more information to help them decide on your application. They must decide whether to grant you a permit or not. If they grant you a permit, it will have conditions that you must follow.

If you are not happy with the chief executive's decision, you can appeal to a Customs Appeal Authority within 20 working days. The chief executive can also change or cancel your permit if you do not follow the conditions, or if you no longer have a licence to use a Customs-controlled area for certain purposes, as outlined in clause 3(3). They can also add new conditions to your permit, as described in clause 4.

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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=LMS373980.

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Schedule 3: Excise duty and excise-equivalent duty, or

"Taxes on certain New Zealand-made and imported goods, like alcohol and fuel"

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Schedule 3B: Application for compensation for incorrect disposal of tobacco and certain tobacco products, or

"Apply for money back if you think tobacco products were thrown away incorrectly"

3APermit to import tobacco and tobacco products Empowered by s 95A(3)(a)

1Application for permit to import tobacco and certain tobacco products

  1. A person may apply to the chief executive for a permit to import goods otherwise prohibited from import under section 95A.

  2. The application must—

  3. be in writing; and
    1. include the applicant’s address for correspondence; and
      1. include any supporting documents that the chief executive considers appropriate.

        Notes
        • Schedule 3A clause 1: inserted, on , by section 16 of the Customs and Excise (Tobacco) Amendment Act 2020 (2020 No 16).

        2Chief executive may request further information

        1. The chief executive may, at any time, require an applicant to provide any further information the chief executive considers relevant for the purposes of the application.

        Notes
        • Schedule 3A clause 2: inserted, on , by section 16 of the Customs and Excise (Tobacco) Amendment Act 2020 (2020 No 16).

        3Chief executive must determine application

        1. The chief executive must determine an application by—

        2. granting a permit to import the goods; or
          1. refusing the application.

            1. The chief executive must not grant a permit to import the goods unless the chief executive is satisfied that the applicant—

            2. holds a current licence to use an area as a Customs-controlled area for one of the purposes specified in subclause (3); or
              1. intends to use the goods for a legitimate purpose unrelated to the manufacture of tobacco for smoking; or
                1. intends to import manufactured tobacco only, either for commercial resale or personal use.

                  1. The purposes referred to in subclause (2)(a) are as follows:

                  2. the manufacture of Part A goods:
                    1. the deposit, keeping, or securing of imported goods, or of Part A goods, without payment of duty, pending their export:
                      1. the storing of dutiable goods on which the duty has not been paid, pending their sale to persons arriving in, or departing from, New Zealand.

                        1. Subclause (2) does not limit the chief executive’s discretion to decide on other grounds not to grant a permit.

                        2. The chief executive must notify an applicant in writing of any decision made under this clause.

                        3. An applicant who is dissatisfied with a decision of the chief executive under this clause may, within 20 working days after the date on which the notice of the decision is given, appeal to a Customs Appeal Authority against that decision.

                        Notes
                        • Schedule 3A clause 3: inserted, on , by section 16 of the Customs and Excise (Tobacco) Amendment Act 2020 (2020 No 16).

                        4Grant of permit

                        1. A permit to import the goods must—

                        2. specify the applicant as the permit holder; and
                          1. include a condition that the permit holder must not import the goods using any method that requires the goods to be received by or transmitted through a registered postal operator.

                            1. A permit may include conditions that enable the chief executive to monitor compliance with the other conditions of the permit.

                            2. The chief executive may include in a permit any other terms, conditions, or restrictions that the chief executive considers appropriate.

                            Notes
                            • Schedule 3A clause 4: inserted, on , by section 16 of the Customs and Excise (Tobacco) Amendment Act 2020 (2020 No 16).

                            5Variation of terms, conditions, or restrictions

                            1. The chief executive may, by notice in writing to the permit holder,—

                            2. vary or revoke a term, condition, or restriction imposed under clause 4; or
                              1. impose a new term, condition, or restriction under clause 4.

                                1. A permit holder who is dissatisfied with a decision of the chief executive under this clause may, within 20 working days after the date on which the notice of the decision is given, appeal to a Customs Appeal Authority against that decision.

                                Notes
                                • Schedule 3A clause 5: inserted, on , by section 16 of the Customs and Excise (Tobacco) Amendment Act 2020 (2020 No 16).

                                6Revocation or suspension of permit

                                1. The chief executive may revoke or suspend a permit if—

                                2. the permit holder no longer holds a current licence to use an area as a Customs-controlled area for one of the purposes specified in clause 3(3); or
                                  1. the permit holder has failed to comply with a term, condition, or restriction imposed under clause 4.

                                    1. The chief executive must notify the permit holder in writing if the chief executive intends to revoke or suspend a permit under subclause (1)(b).

                                    2. Subclause (2) does not apply if the chief executive considers that there is good reason not to give notice of the revocation or suspension.

                                    3. If the chief executive revokes or suspends a licence, the chief executive must notify the permit holder in writing of the revocation or suspension.

                                    4. A permit holder who is dissatisfied with a decision of the chief executive under this clause may, within 20 working days after the date on which the notice of the decision is given, appeal to a Customs Appeal Authority against that decision.

                                    Notes
                                    • Schedule 3A clause 6: inserted, on , by section 16 of the Customs and Excise (Tobacco) Amendment Act 2020 (2020 No 16).