Bill replacing Customs and Excise Act introduced 

On 23 November 2016, the Customs and Excise Bill (209-1) was introduced into Parliament. The Bill will replace the Customs and Excise Act 1996.  The Bill significantly modernises both the language and structure of the legislation while preserving the current law apart from making certain changes.

Some detail has been moved to regulations to enable changes to be made in response to emerging risks and new cost-effective risk management approaches and technologies.

The Bill updates the range of sanctions and responses available to Customs to deter non-compliance and ensure that compliant brokers, importers, and manufacturers are not disadvantaged.

Customs will continue to receive the personal information required to properly manage risk at the border, including people’s entry into New Zealand. Assurance will be improved as Customs will be able to request that people undergo biometric identity checks when there is doubt about their identity

The majority of the Bill, where provisions have been modernised but not substantively changed, will come into force on 1 April 2018 or if later, 6 months after the date of Royal assent. Exceptions are: changes to extend the administrative penalty regime to exports and the new internal process for reviewing duty assessments, which will require more substantial changes in processes and behaviour. These exceptions will come into force 6 months later or at an earlier time specified by Order in Council.

The Bill may be viewed at www.legislation.govt.nz