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Review of Customs' secondary legislation is underway

12.27pm 24 August 2023

Work has commenced on a review of Customs’ secondary legislation.


This is a substantial exercise that includes review of the Customs and Excise Regulations 1996 (comprising nearly 200 regulations), 20 orders, 25 rules, 4 notices and 3 directions. There are also 17 tariff concessions under Part II of the Working Tariff Document of New Zealand (the Tariff). It will take some time to complete.

Having secondary legislation that is fit for purpose is key for Customs’ day-to-day operations and for those who interact with that legislation.

The review of secondary legislation will be prioritised and packaged according to priority rating and topic, to ensure a cohesive review.

The review has started with identified high priority matters. These include: 

  • some of the tariff concessions made under Part II of the Tariff. This includes minor amendments to concessions 80 and 81 made by the Tariff (Part II Concessions 80 and 81) Amendment Order 2023 that came into effect on 24 August 2023;
  • regulation 25 that provides for certain articles to be exempt from making an import entry;
  • regulations relating to Customs-controlled areas;
  • regulations relating to the registered user systems;
  • the Volume of Alcohol Rules.

As the review progresses, Customs will reach out to stakeholders to seek their views.

If you need further information please contact Alexandra Jackson – Manager Regulatory Review, Policy, Legal and Strategy alexandra.jackson@customs.govt.nz.