Customs and Excise Act 2018 (2018 No 4).

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.
Part 1 deals with preliminary matters, including definitions, the application of this Act, transitional, savings, and related provisions. Part 2 levies excise duty and excise-equivalent duty (section 11 and Schedule 3). Part 3 is about the entry and exit of goods, persons, and craft into and out of New Zealand, including the following: a) what is to happen when a craft transporting goods or persons is en route to New Zealand or has arrived to or departing from New Zealand; (b) the designation of ports and airports as Customs places and the licensing of Customs-controlled areas; (c) the entry of, and accounting for, imported goods, goods on which excise duty is levied, and goods that are being exported; (d) prohibitions on the importation and exportation of objectionable publications, goods that are designed, manufactured, or adapted for a dishonest purpose, tobacco, and other prohibited goods; (e) matters relating to duty on imported goods, including the valuation of imported goods for the purposes of duty; (f) excise duty and excise-equivalent duty credits; (g) the assessment, payment, and recovery of duty; (h) interest and penalties for late or incorrect payments of duty, incorrect refunds of duty, and drawback incorrectly allowed; (i) the forfeiture, seizure, and condemnation of goods. Part 4 sets out powers that are given to Customs, such as powers in relation to crafts and persons, to enter certain places, powers to examine goods, search for goods, ask questions about goods, and do other things in relation to goods, to require documents to be produced, to examine, copy, and retain documents, and to do other things in relation to documents. Part 5 deals with administrative matters (e.i. organisation of Customs, the licensing, the imposing of administrative penalties for incorrect entries relating to goods, administrative reviews of certain decisions, the establishment of Customs Appeal Authorities. Part 6 deals with final and miscellaneous matters, these include record keeping, offences, regulations, orders, and rules. The Act contains 9 Schedules.