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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