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Waste Minimisation Act 2008

Product stewardship - Role of New Zealand Customs Service

24A: Application of provisions of Customs and Excise Act 2018

You could also call this:

"Rules from the Customs and Excise Act 2018 are used to collect fees for managing products."

Illustration for Waste Minimisation Act 2008

If you need to pay fees for managing a product, the chief executive of the New Zealand Customs Service might be in charge of collecting those fees. The rules from the Customs and Excise Act 2018 about collecting duties also apply to collecting these fees. This means the fees are treated like duties, and the same rules are used to collect them, with some changes if needed.

When collecting these fees, the rules from subpart 8 of Part 3 of the Customs and Excise Act 2018 are used. You can find these rules in the Customs and Excise Act 2018. This helps make sure the fees are collected fairly and correctly.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS1520023.

Topics:
Money and consumer rights > TaxesBusiness > Industry rules
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Part 2Product stewardship
Role of New Zealand Customs Service

24AApplication of provisions of Customs and Excise Act 2018

  1. This section applies if the chief executive of the New Zealand Customs Service is specified as a person responsible for collecting fees payable for the management of a product pursuant to regulations made under section 23(1)(d)(iv).

  2. The provisions of the Customs and Excise Act 2018 that apply to the collection of duties (including, without limitation, subpart 8 of Part 3 of that Act) apply, with all necessary modifications, to the collection of fees under this Act as if the fees were duties to which that Act applies.

Notes
  • Section 24A: inserted, on , by section 15 of the Customs (Levies and Other Matters) Amendment Act 2025 (2025 No 51).