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2012/233 Customs and Excise Amendment Regulations 2012 Jerry Mateparae, Governor-General Order in Council At Wellington this 27th day of August 2012 Present: His Excellency the Governor-General in
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Customs Act 1996. The Customs Act 1996 is hereby repealed. 2. Customs (Application of Provisions) Order 2000. The Customs (Application of Provisions) Order 2000 is hereby revoked. 5. The Australian Customs and Excise Act 1979. 7A, 15A and 16A repealed. 7. Section 28 repealed. 8. Section 31 repealed. 9. Schedule 1 and Schedule 2 revoked. 10A. The importation of goods into New Zealand in circumstances which would require the Customs Board to determine the reasonableness of the imported costs of the goods, is a non-compliance with the regulations for the purposes of section 32(3) and (8). The Governor-General in Council makes an order amending the Customs Legislation Act 2002 as follows: Item 1. In section 33: insert after paragraph (c) the following: (d) (i) a particular Customs Code that applies to the imported goods; or (ii) the Customs Code as substituted by section 36. 2A. In section 35: insert after subsection (6) the following: (7) In calculating the value of goods for the purpose of determining non-compliance with the Customs Act 1996 or the Customs (Application of Regulations) Order 2000 in the light of section 34A(3)(a) and (b) (a) if, because of subsection (6), a prescribed rate is used instead of a prescribed rate that is specified in subsection (14), the rate specified in subsection (14) prevails over the prescribed rate; and (b) if, because of subsection (10), another rate or rates are specified in subsection (14) instead of another rate or rates that are specified in subsection (10), the rate specified in subsection (14) prevails over the rate specified in subsection (10). 2B. In section 36: insert after subsection (7) the following: (7A) A prescribed rate of duty may be used for the purposes of subsection (9) instead of a prescribed rate that is specified in subsection (14). 2C. The regulations are amended as follows: (a) Item 2 amended. Item 2A renames the schedule. (b) Item 3 amended. Item 3A renames the schedule. 2D. Item 5 amended. Item 5A renames the schedule. 6. Section 37 repealed. 7. Schedule 2A amended.

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