Customs and Excise Act 2018
Summary of changes
These summaries explain recent changes to the law. They are generated by AI comparing versions of the legislation, so they might oversimplify, miss details, or get things wrong. Learn more about how we track these changes.


1 October 2025
- The definition of 'prescribed' has been amended to include sections 414A and 414B as exceptions to the general rule
- Provisions related to levy orders have been updated to include orders made under section 414A, in addition to section 413
- The Minister's power to appoint auditors and the requirements for keeping records have been expanded to include instances where an order under section 414A is in force or records are required under section 414B
- The New Zealand–United Arab Emirates Comprehensive Economic Partnership Agreement has been added as a free trade agreement for the purposes of certificates of origin
Affected provisions
- 5: Definitions for ActThe definition of 'prescribed' has been amended to include sections 414A and 414B as exceptions to the general rule
- 415: Trust accounts for levy money payable to chief executiveProvisions related to levy orders have been updated to include orders made under section 414A, in addition to section 413
- 416: Effect of levy orderProvisions related to levy orders have been updated to include orders made under section 414A, in addition to section 413
- 417: Compliance auditsProvisions related to levy orders have been updated to include orders made under section 414A, in addition to section 413; The Minister's power to appoint auditors and the requirements for keeping records have been expanded to include instances where an order under section 414A is in force or records are required under section 414B
- 418: AuditorsThe Minister's power to appoint auditors and the requirements for keeping records have been expanded to include instances where an order under section 414A is in force or records are required under section 414B
- 419: Offences in relation to levy ordersProvisions related to levy orders have been updated to include orders made under section 414A, in addition to section 413
- 435: Certificates of originThe New Zealand–United Arab Emirates Comprehensive Economic Partnership Agreement has been added as a free trade agreement for the purposes of certificates of origin
