Customs operational policy

This page lists Customs internal operational policy documents covering the services and initiatives introduced under the Customs and Excise Act 2018.

Types of rulings

Excise

CCA licence application - alcohol (PDF, 226 KB)

Operational policy about CCA licence requirements including information that must be provided, risks to be considered, terms, conditions and restrictions, and when a CCA licence is refused.

See Apply for a licence for more information.

Types of CCA - alcohol (PDF, 423 KB)

Operational policy about the Customs-controlled areas relevant to alcohol products.

See Customs-controlled Areas for more information.

Entry and payment for alcohol products (PDF, 617 KB)

Operational policy about the timeframes and requirements for lodging an excise entry.

See Lodge your excise entry and Change your entry or payment timeframe for more information.

Remissions (PDF, 609 KB)

Operational policy about the conditions and criteria for remission of excise duty, excise equivalent duty and/or tariff duty on excisable goods (alcohol) that suffer loss. Includes remission by application to Customs, and approving LMA licensees to self-assess their qualification for remission.

See Claim excise duty remission or refund for more information.

Use of off-site storage - alcohol (PDF, 609 KB)

Operational policy about the conditions and criteria for licensing an area for off-site storage (OSS), and authorising removal of specified alcohol product from the licensed manufacturing area (LMA) to a Customs-controlled Area (CCA) licensed for off-site storage.

See Apply for a licence for more information.

Product movement - excise unpaid - alcohol (PDF, 552 KB)

Operational policy about movement of alcohol product from a CCA. Covers movements of product authorised in a licensee’s alcohol excise plan, and processing applications and issuing permits for other product movements.

See Moving excisable items for more information.

Revoke, suspend or surrender CCA licence - alcohol (PDF, 524 KB)

Operational policy about the requirements for surrender of a Customs-controlled Area (CCA) licence, or Customs revoking or suspending a CCA licence, and for closing down a CCA.

See Amend, surrender or transfer your licence for more information.

Imports

Provisional values (PDF, 765 KB)

Operational policy about the provisional values scheme including criteria for importers to automatically qualify or to apply to use provisional values, and requirements for providing the final Customs value.

See Provisional values for more information.

Customs ruling (valuation of imported goods) (PDF, 447 KB)

Operational policy about valuation rulings including fees, maximum timeframe to make a ruling, requirements for application withdrawal, and post-importation lodgement.

See Valuation rulings for more information.

Customs rulings (publication) (PDF, 439 KB)

Operational policy about situations when the publication of Customs rulings is required.

See Types of rulings for more information.

Storage of business records (PDF, 442 KB)

Operational policy about storage of business records outside New Zealand, including when authorisation is required or not, criteria for authorisation, and potential terms and conditions.

See Storing business records for more information.

Penalties, fines and fees

Administrative penalties (PDF, 624 KB)

Operational policy about issuing administrative penalties, including types of errors that attract penalties, penalty levels and payment requirements.

See Administrative penalties for more information.

Compensatory interest and late payment penalties (PDF, 453 KB)

Operational policy about application of compensatory interest and late payment penalties including when they are charged and rates.

See Compensatory interest for more information.

Compensatory interest and late payment penalties - remissions, refunds and exemptions (PDF, 457 KB)

Operational policy about the conditions and criteria for granting remissions and refunds of compensatory interest and late payment penalties.

See Compensatory interest for more information.

Operational Policy - Formal warnings (PDF, 221 KB)

This policy outlines why Customs may issue a formal warning, verbal or written, to a person or entity whose behaviour Customs considers amounts to a criminal offence, and what content is to be included in the formal warning. This policy also covers how the warning is administered.

Doing business with Customs

Administrative review (PDF, 456 KB)

Operational policy about administrative reviews including the purpose, the scope of decisions and assessments eligible for review, and for conducting a review.

See Administrative review for more information.

Storage of business records (PDF, 442 KB)

Operational policy about storage of business records outside New Zealand, including when authorisation is required or not, criteria for authorisation, and potential terms and conditions.

See Storing business records for more information.