SCHEDULES

FIRST SCHEDULE—EXEMPTIONS CREATED

Reference No.

Ref. No. 27.1

Classes of Goods

Passengers' baggage and effects:
Passengers' baggage and effects which are not intended for any other person or persons or for gift, sale, or exchange—
(a) Wearing apparel and other personal effects which are the property of the person bringing them to New Zealand and which have been worn or used by him.
(b) Motor vehicles (including motor cycles), subject to such conditions as the Minister may prescribe, which are imported by a person who satisfies the Collector—
(i) That he intends to become a permanent resident of New Zealand;
(ii) That for the whole of the period of 21 months preceding his arrival he has resided outside New Zealand or has been domiciled outside New Zealand; and
(iii) That, in respect of every such vehicle, he has personally owned and used the vehicle for at least one year before the date of his departure for New Zealand or the date of shipment of the vehicle, whichever is the earlier.
(c) Household or other effects, subject to such conditions as the Minister may prescribe, which are imported by a person who satisfies the Collector that he intends to become a permanent resident of New Zealand, and which have been personally owned and used by that person outside New Zealand for at least one year before the date of his departure for New Zealand or the date of shipment of the goods, whichever is the earlier:
Provided that if the wearing apparel, other personal effects, motor vehicles, or household or other effects are not imported within five years after the date of the arrival in New Zealand of the person by whom they have been owned and used, they shall be admitted under this item only with the consent of the Minister.
Goods (other than motor vehicles), whether dutiable or not, which do not qualify for admission under Ref. 27.1 of Part II of the Customs Tariff, imported as part of his baggage by a person arriving in New Zealand, the total assessed current domestic value of which does not exceed £50 and which are imported for the personal use of the importer and not for purposes of sale, business, or for use in the trade, calling, or profession of the importer, or on behalf of any other person or persons.

SECOND SCHEDULE—EXEMPTIONS WITHDRAWN

Reference No.

Ref. No. 27.1

Classes of Goods

Date of Exempting Notice

Passengers' baggage and effects:
Passengers' baggage and effects which are not intended for any other person or persons or for gift, sale, or exchange—
(a) Wearing apparel and other personal effects which are the property of the person bringing them to New Zealand and which have been worn or used by him.
(b) Up to and including 31 December 1962:
Motor vehicles (including motor cycles), subject to such conditions as the Minister may prescribe, which are imported by a person who satisfies the Collector that he intends to reside permanently in New Zealand, and which have been owned and used outside New Zealand by that person for at least one year immediately preceding the person's departure for New Zealand.
On and after 1 January 1963:
Motor vehicles (including motor cycles), subject to such conditions as the Minister may prescribe, which are imported by a person who satisfies the Collector—
(i) That he intends to become a permanent resident of New Zealand;
(ii) That for the whole of the period of five years preceding his arrival, he has resided outside New Zealand or has been domiciled outside New Zealand; and
(iii) That, in respect of every such vehicle, he has personally owned and used the vehicle for at least one year before the date of his departure for New Zealand or the date of shipment of the vehicle, whichever is the earlier:
Provided that in the case of a vehicle imported on or after 1 January 1963 where a person satisfies the Collector—
(1) That the vehicle has been personally owned and used by him outside New Zealand for a period commencing not later than 10 November 1961 and ending on the date of his departure for New Zealand or the date of shipment of the vehicle, whichever is the earlier; and
(2) That he intends to become a permanent resident of New Zealand,
– it shall be necessary for him to establish only that for the whole of the period commencing on 10 November 1961 and ending on the date of his arrival in New Zealand he resided outside New Zealand or was domiciled outside New Zealand.
(c) Household or other effects, subject to such conditions as the Minister may prescribe, which are imported by a person who satisfies the Collector that he intends to become a permanent resident of New Zealand, and which have been personally owned and used by that person outside New Zealand for at least one year before the date of his departure for New Zealand or the date of shipment of the goods, whichever is the earlier:
Provided that if the wearing apparel, other personal effects, motor vehicles, or household or other effects are not imported within five years after the date of the arrival in New Zealand of the person by whom they have been owned and used, they shall be admitted under this item only with the consent of the Minister.
Where a person imports as part of his baggage and effects goods which are, apart from the foregoing provisions of this item, dutiable (other than cigars, cigarettes, tobacco, wines, and spirits), the total value of which does not exceed £50 and which are not imported on behalf of any other person or persons or for sale or exchange, those goods shall be subject to duty as follows, viz:

Ref. No. 27.2
Not exceeding £10 in value.

Ref. No. 27.3
Exceeding £10 but not exceeding £50 in value—on the excess over £10.

NOTES—(1) Where the value of the dutiable goods exceeds £50 reference Nos. 27.2 and 27.3 do not apply and duty shall be payable on all goods in accordance with the Tariff.

(2) In no case shall duty be charged under this reference number in excess of that otherwise chargeable under the Tariff.

Dated at Wellington this 13th day of July 1965.

N. L. SHELTON, Minister of Customs.

5 September 1962 (published in Gazette of 13 September 1962, page 1511)