Provided that, with the permission of the Collector, such payments may
be made by cheque, bank draft, or otherwise.

(2) Sales tax shall be deemed to be paid when payment is received
by the Collector at his office in accordance with the last preceding subclause : Provided that where any cheque, bank draft, or other document received
by the Collector or lodged to the credit of the Public Account as aforesaid
is not paid on presentment, the amount thereof shall not be deemed to
have been received (notwithstanding any receipt given therefor) until such
cheque, bank draft, or other document is collected .or the amount is
otherwise duly paid to the Collector.

ENTRIES IN RESPECT OF IMPORTED GOODS.
(Sec. 11 (I) (c).)

22. (1) Where an entry for home consumption or for warehousing is
    made under the Customs Act in respect of any goods that are subject to
    sales tax upon entry for home consumption, a corresponding entry shall
    be made in respect of such goods under the Sales Tax Act in such of the
    following forms as the case may require, namely :-

(a) For home consumption (except as provided in paragraphs (c) and
(d) hereof), in Form 6 :
(b) For warehousing, in Form 8 :
(c) For home consumption from a warehouse, in Form 10 :
(d) For home consumption on deposit of sales tax on goods temporarily
imported, in Form 12 :

Provided that the said forms may be combined with the corresponding
forms prescribed by the Customs Regulations in Form 7, Form 9, Form 11,
and Form 13, respectively.

(2) Where any warehoused goods that are subject to sales tax upon
entry for home consumption are entered under the Customs Act-
(a) For repacking in a warehouse ;
(b) For rewarehousing in a warehouse ;
(c) For removal coastwise from a warehouse ; or
(d) For removal from warehouse to warehouse,-
the sale value of such goods shall be stated on the form in which the entry
is made.

(Sec. 11 (1) (c).)

23. Subject to clause 13 hereof, a licensed wholesaler who imports any
    taxable goods need not pay sales tax thereon at the time of the entry for
    home consumption in the following cases, namely:-

(a) Where such goods are imported for use by him as materials in the
manufacture of goods for sale :
(b) Where he is unable to state at the time of the entry for home
consumption whether or not such goods are imported for sale
by him.

Deposits of Sales Tax on Goods temporarily Imported.
(Sec. 3; Customs Act, s. 155.)

24. The sales tax paid on the following imported goods may be retained
    by the Customs on deposit, namely :-

(1) Goods imported to be used temporarily for commercial purposes in
New Zealand :
(2) Travellers' samples :
(3) Goods imported only for the purpose of exhibition or demonstration
or for trial in New Zealand :
(4) Goods sent on approval :
(5) Goods the personal property of bona fide tourists or temporary
residents :
(6) Goods temporarily imported for such other purposes as may be
approved by the Comptroller :

Provided that-

(a) The goods are entered for home consumption in Form 12 or in
Form 13 :
(b) The importer shall satisfy the Collector that the goods have been
exported within six months from the date of making entry for
them:

Provided that in special cases the Collector may extend the
time to a period not exceeding twelve months from the date of
the landing of the goods: