28 OCTOBER 2004 NEW ZEALAND GAZETTE, No. 138 3395

Customs

Customs and Excise Act 1996

Customs (Inward Report) Rules 2004 (CR 1A/2004)

Pursuant to sections 288 (1) (a) and (12) of the Customs and Excise Act 1996, the Chief Executive hereby makes the rules prescribing the form and content of, and the particulars to be verified by declaration in, inward reports required to be delivered under section 26 (2) (a) of the Act and revokes the Customs (Inward Report) Rules 1996 and amendments made thereto.

1. Title and application—(1) These rules are the Customs (Inward Report) Rules 2004.

(2) These rules shall apply for the purposes of the making of inward reports required to be delivered, under section 26 (2) (a) of the Act, in respect of every craft that arrives in New Zealand from a point outside New Zealand.

(3) These rules revoke the Customs (Inward Report) Rules 1996 and the amendments made thereto.

2. Commencement—These rules come into force on 1 December 2004.

3. Interpretation—(1) In these rules, unless the context otherwise requires:

“The Act” means the Customs and Excise Act 1996.

“Commercial cargo” means all goods, except the personal effects of crew and passengers and stores for the craft, carried in or on any craft that arrives in New Zealand on a journey from a point outside New Zealand whether in the course of international trade in, or for the sale or supply of, those goods whether in New Zealand or elsewhere.

“Comptroller” means the Comptroller of Customs who is the Chief Executive of the New Zealand Customs Service.

“Prescribed form” or “form” means a form (including, if any, an electronic message format) prescribed by the Comptroller and set out in the Schedule to these rules; and a reference to a numbered form is a reference to the form so prescribed and numbered.

“The regulations” means the Customs and Excise Regulations 1996.

“Small craft” means any ship or boat not used for hire or reward (for example privately owned and operated yachts and launches).

(2) Unless otherwise defined in these rules, any terms used in these rules and which are defined in the Act shall have the meanings given to them in the Act.

4. Form and content of inward reports—Every inward report required, under section 26 (2) of the Act, must be:

(a) in Form C1 for ships or boats (other than small craft) and must contain the particulars specified in that form, accompanied by any applicable supporting documents as the Comptroller may require;

(b) in Form C1A for aircraft and must contain the particulars specified in that form, accompanied by any applicable supporting documents as the Comptroller may require;

(c) in Form C1B for small craft and must contain the particulars specified in that form, accompanied by any applicable supporting documents as the Comptroller may require.

5. Provide answers and make declaration—The person making an inward report in any form specified in Rule 4 must provide the answers pertaining to all matters as are required in or by that form and where the form requires a declaration to be made, make such declaration.

6. Notes—Where a prescribed form contains any explanatory or other notes such notes do not form part of the prescription but are intended for the guidance of the person making the inward report.

7. Revocation—The following rules are hereby revoked:

(a) Customs (Inward Report) Rules 1996*

(b) Customs (Inward Report) Amendment Rules 2001**

(c) Customs (Inward Report) Amendment Rules 2002***

(CR 1A/1996; CR 1A/2001; CR 1A/2002)

8. Status of rules—These rules are deemed to be regulations for the purposes of the Regulations (Disallowance) Act 1989.