Customs and Excise Act 2018 (2018 No 4). Country/Territory New Zealand Document type Legislation Date 2018 (2021) Source FAO, FAOLEX Subject Energy, Food & nutrition, General Keyword Tobacco Tax/levy International trade Biofuel Offences/penalties Fish products Institution Milk/dairy products Legal proceedings/administrative proceedings Authorization/permit Business/industry/corporations Certification Consumer protection Food quality control/food safety Processing/handling Inspection Transport/storage Geographical area Asia and the Pacific, Australia and New Zealand, Oceania, South Pacific Abstract The purposes of this Act are as follows: (a) to levy excise duty and excise-equivalent duty; (b) to enable the collection of duty imposed under the Tariff Act 1988; excise duty and excise-equivalent duty; and other types of duties, taxes, and levies; (c) to provide for the administration and enforcement of customs controls at the border and to facilitate border control through risk management; (d) to set out obligations of persons who cross the border; and persons who cause or allow goods, persons, or craft to cross the border; (e) to set out the powers of Customs in relation to goods, persons, and craft; (f) to restate, with some modifications, the law relating to customs; (g) to repeal the Customs and Excise Act 1996. Full text English Website www.legislation.govt.nz