✨ Customs Decision on Reimportation




21 AUGUST 2007
CUSTOMS EDITION
2425

INSTRUMENT OF DECISION – REIMPORTATION OF GOODS EXPORTED

I, Martyn John Dunne, acting pursuant to section 109(1) of the Customs and Excise Act 1996 ("the Act"),
"Reimportation of Goods Exported", do hereby approve the admission of the following goods at a duty
rate of free:

a) Unmanufactured New Zealand produce;

b) Goods exported for repair, except for the cost of repairs (including materials, services and other
related costs relevant to the repair of those goods), packing, and foreign inland return transport
costs;

c) Excisable goods wholly manufactured in New Zealand, except for the excise equivalent duty
applicable at the time of importation, which had been:

i) Exported from a manufacturing area licensed under section 12 of the Act for the purpose

described in section 10(a) of the Act; or

ii) Exported from a Customs controlled area where they had been kept without payment of duty

after their manufacture in a manufacturing area.

d) All other goods except:

iii) Goods on which drawback has been allowed; and

iv) Goods which (or part of which) had been kept in a Customs controlled area after importation

without payment of duty and which had not been entered for home consumption before being
exported from a Customs controlled area.

This approval applies on the condition that a Customs officer is satisfied that, when re-imported, the
goods are in substantially the same condition as when exported.

Signed at Wellington this 28th day of July 2007.

Martyn John Dunne
Comptroller of Customs

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Online Sources for this page:

VUW Te Waharoa PDF NZ Gazette 2007, No 92


Gazette.govt.nz PDF NZ Gazette 2007, No 92





✨ LLM interpretation of page content

🏭 Customs Decision on Reimportation of Goods Exported

🏭 Trade, Customs & Industry
28 July 2007
Customs, reimportation, duty-free, goods, regulations
  • Martyn John Dunne, Comptroller of Customs