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ENTRY AND WAREHOUSING

Entry-Goods may be entered for consumption, for warehousing, or for export or removal. Details may be taken from the invoice covering the goods and summarized, if the importer so desires, by means of a statement to the satisfaction of the collector, on the prescribed entry form. He is required to give the particulars regarding the contents of each package over the various ports or places from which the goods have been imported. When entered for consumption, duties must be paid at once. Before entries have been passed upon by the customs, they may be canceled or amended by the person making the entry. When the collector is satisfied that an error has been made in an entry, but that it was made in good faith, he may permit the entry to be canceled or amended by the person entering the goods at any time while the goods remain subject to customs control.

When full particulars for making a complete entry cannot be supplied by the importer and he makes declaration to that effect, he may be allowed to make a sight entry, provided he makes a complete entry within 7 days or such further time as may be especially allowed him by the collector, the complete entry then being made just as though a sight entry had not been made. If the importer defaults in making the full entry he is liable to a penalty of £100.

Goods must be entered within 21 days after arrival in any port. They are deemed to have arrived at their port of discharge as soon as the master of the ship has reported his ship's arrival, which must be done within 1 day after arrival in port. If not entered within the proper time, the collector may have the goods removed to a warehouse, and if not claimed and entries made and passed within 3 months after warehousing by the customs, duties become due and payable on the goods just as though they had been declared for consumption, and they may be sold by the collector if duties are not paid upon demand. Except under permission from the collector, entry of only a portion of the contents of any package is not allowable.

Transit. Goods may be landed directly at a wharf under customs control or transhipped directly, or after direct conveyance by water within the limits of the port, to the ship into which they are to be transshipped for reexporation or removal to another port. If goods entered for reexportation or removal to another port are not shipped according to entry, the person making the entry must report the fact to the collector immediately, and cancel or amend the entry at the decision of the collector. The collector may require a certificate of landing as proof of reexportation or removal of goods, and if the exporter fails to produce the certificate within a reasonable time, permission to export further goods may be denied the shipper. An entry for export is required for all goods reshipped from New Zealand.

The collector may permit an importer to measure, count, weigh, gage, test, or examine any goods under control of the customs.

Warehousing.-Entry for warehousing, for reexportation, or for removal may at any time be changed to entry for consumption, and entry for warehousing may also be changed to entry for reexportation or for removal. The regulations for warehousing are quite

liberal, though there would not appear to be a very considerable amount of transshipment trade through New Zealand ports except to supply the needs of trade to the nearby minor islands.

There are customs wharves for the deposit of dutiable goods, the King's warehouses, licensed and manufacturing warehouses. The King's warehouses are wholly under the control of the customs and are especially available for examination of goods and for the storage of seized and unclaimed merchandise. They are, however, subject, where practicable, to the regulations applying to warehouses in general. Licensed warehouses are of two kinds-those for the warehousing of dutiable goods in general, and those for the storing of any particular class or classes of dutiable goods, subject to conditions and restrictions laid down by the Minister of Customs. They are located either in a port or outside the limits of any port. The licensee is required to give bond or security sufficient to cover the duties on any and all goods stored in the licensed storeroom.

All warehoused goods are registered by the officials, this account being the basis for collection of duties upon release from storage. The act of warehousing is completed by certification of warehousing and a receipt for the goods. When goods are entered for warehousing and are not then properly warehoused by the importer, the collector removes them to a warehouse.

The collector may, under regulations, permit the importer to sort, bottle, pack, or repack goods in any warehouse, in which case a first account of the goods must then be substituted for the original registry. The following goods may be repacked in a warehouse into packages not less than the given quantities: Spirits and wine, in bulk, 14 gallons; tobacco, 40 pounds; cigars, cigarettes, or snuff, 20 pounds; other goods into packages sufficiently large that the duty on each package will be not less than £3. (Ships' stores do not come under these limitations.) Repacked goods may be labeled or marked as approved by the collector, care being taken not to place any misleading label or mark on them.

Minimum quantities which may be warehoused or cleared from a warehouse have been established as follows:

Spirits in wood, 14 gallons; in bottles, 8 gallons; spirits, bitters, cordials, or liqueurs, 1 case; tobacco, 40 pounds; cigars, cigarettes, or snuff, 20 pounds; wines in general, in bottle, 10 gallons; in wood, 1 octave; sparkling wine, 10 gallons; beer in bottles, 5 cases; coffee, cocoa, and chocolate, 200 pounds; other goods in such quantities that the duty will not be less than £1.

Warehoused goods may be taken temporarily from the warehouse for use as commercial travelers' samples, under regulations; for inspection, trial, exhibition, or demonstration; and for such temporary purposes as the collector may approve.

Special regulations govern the warehousing of dangerous goods. When warehouse dues are in arrears for a period of 6 months, the merchandise may be sold, but, when storage is in a licensed warehouse, this power of sale will be exercised only at the request of the licensee. Goods warehoused for 3 years, whether in one or in several warehouses, must be entered for consumption and duties paid, be entered for reexportation, or be rewarehoused. Special permission of the collector must be obtained for rewarehousing, and if granted, the process is the same as if entered for the first time,

with reexamination at the expense of the importer. The duties must then be paid on any goods found deficient at time of reexamination for rewarehousing. Goods removed from a warehouse must be remeasured, reweighed, regaged, etc.

The general warehousing regulations apply also in manufacturing warehouses. These manufacturing warehouses may be any building or part of any building licensed for the purpose of utilizing products in the manufacture of perfumery and other articles in which spirit is a necessary ingredient, or in the manufacture of any other goods which may be permitted by regulations to be prepared in a manufacturing warehouse; the regulations and restrictions may be prescribed by the licensee for that warehouse or by directions of the Comptroller of Customs from time to time. Goods entered for home consumption from manufacturing warehouses are subject to duty as if imported in the manufactured state at the rate applying on imports from the British Empire.

While the conditions governing the storage of goods vary somewhat at the different New Zealand ports, the following may be regarded as a fair indication of general practice:

Goods may be left in the transit sheds for one night free of charge; after that, storage is charged per ton per night. If left longer than seven storage nights, they are charged an additional fee for each night. The storage on transshipment goods in one-half the rate on imports, and free storage is extended to three nights on such goods. Goods left in examining sheds are not subject to storage fees from any harbor board or other local or public authority, so long as they are under customs control. If, however, they remain there for a period longer than 96 hours (exclusive of Sundays or holidays) they must pay such storage fees as the authorities fix. For goods stored in the warehouses, there appears to be no period of free storage.

Importers may examine goods before they have been entered or before duties have been paid by making a sight entry declaration. This declaration is a statement by the importer to the effect that he does not possess sufficient information as to the nature or value of the goods to enter them without prior examination.

ABANDONED GOODS

Goods are considered as abandoned when not claimed or entered within 3 months after the Government sends them to a warehouse, or after failure on the part of the importer to enter them within 21 days after arrival in port; also, when not taken from the warehouse or rewarehoused at the end of 3 years from the date of warehousing. Abandoned goods are sold by the customs after due notice has been given. Such notice must be given in such local newspapers and at such time before the sale as the collector deems fit. Goods which are sold by the customs (not being forfeited because of an offense against the law) must be sold at public auction after due public notice. The price bid must be paid in cash on acceptance of the bidding or tender. From the proceeds of the sale all expenses of the sale must be deducted followed by payment of duty as if entered regularly for consumption, the warehouse fees and customs charges, and the freight due upon the goods when a written statement of the freight has been given to the collector. Any residue is

paid to the person entitled to it. If the collector consents, the value for duty may be taken to be the value at which the goods were sold.

REEXPORTED GOODS-REFUND OF DUTY

Goods which have been stored or warehoused under bond, without payment of duties may be reexported without payment of the duties. All customs charges, handling fees, and warehouse rents must, however, be paid before reexportation may be effected. If the goods have been cleared and the duties paid, a refund of the full amount of these duties may be obtained upon the reexportation of the goods, whether in the original packages or repacked; on those partially composed of material upon which duty has been paid; and upon goods produced in manufacturing warehouses upon which duty has been paid. Refund of excise duties paid upon imported beer may also be obtained.

The goods must be regularly entered for exportation with application for drawback on the prescribed form and examined by the customs. A written notice of at least 6 clear working hours must be given. The owner of the goods is required to pay a stated fee for each hour or part of an hour that an officer is employed in the examination of the goods together with any other expenses certified by the collector to have been incurred in the handling of the goods. These charges must be met before any refund will be granted. This charge is not made when the amount claimed is less than £1, or when the goods are exported by a person not engaged in the business. Approval of the comptroller is necessary to obtain a refund on the following goods and to the extent determined by him:

Spirits and spirituous mixtures, wines, tobaccos, cigars, cigarettes, or snuff, except when such goods are not obtainable from a licensed warehouse; goods used in New Zealand, except when the collector is satisfied that they have only been used temporarily on trial or for purpose of inspection or demonstration; goods in damaged or deteriorated condition; those on which the current value, if sold duty-paid, would be less than the claim for drawback; and gold and silver plate or plated ware, jewelry or imitation jewelry, including articles of platinum, gold, silver, or alloys thereof.

Entry must not be made until the approval of the drawback by the comptroller (where required) is obtained. No claim is entertained when the amount involved is less than 1 shilling. No time limit for reexportation of the goods appears to have been fixed.

The collector is allowed 7 days after the ship bearing the goods has left New Zealand before making payment of any refund. If goods are shipped from New Zealand before entry is made and passed upon, all claim for refund is forfeited.

Claims for refund of duties believed to have been illegally charged or assessed in error may be presented at any time within 1 year after payment of the duties. When the comptroller is satisfied that duties have been paid in error he may refund the amount in error at any time within 3 years after they were paid. The importer is entitled to a refund or remission of duty when the collector is satisfied that the goods have been damaged or have deteriorated in condition before importation, or after importation while still subject to customs.

control without the willful act or negligence of the importer or licensee of the warehouse in which they were stored.

When goods have been warehoused for a period of at least 2 years, and the comptroller is satisfied that they have, while so warehoused, diminished in value (otherwise than by reason of damage or deterioration in condition) he may allow a remission of duty.

Application for refund or remission of duty on damaged or deteriorated goods must be made within 14 days after delivery of the goods from the control of the customs, although in special cases the comptroller may grant refund when application is made after that limit. Evidence of damage or deterioration must be produced by the importer. The amount of refund or remission is allowed in proportion to the extent of the damage or refund, but must be in full unless the goods are destroyed to the satisfaction of the comptroller.

Duty may be remitted when the goods are not worth the duty due on them, but they may be ordered to be destroyed or otherwise disposed of as the Minister of Customs directs.

If the collector is satisfied that goods have been destroyed, pillaged, or lost after importation and while still under customs control, he may remit or refund the duty, provided he thinks that it has occurred through no fault of his or of the licensee of the warehouse in which the goods were stored. Evidence must be produced by the importer to the satisfaction of the collector.

Transit. When goods appearing on the ship's manifest are to be transshipped either coastwise or to a place outside New Zealand, it is necessary to make a transshipment entry and to give security by bond or otherwise that the goods will be dealt with in accordance with the conditions of entry. Generally, security is given for an amount equivalent to the estimated duty payable on the goods. In practice, such entries are generally passed by customs agents under the security of their general bond. There are no special fees in connection with transshipped goods. If goods are to be shipped to some place outside New Zealand the collector may require a certificate of landing signed by the collector of customs of the foreign port of discharge, but this is seldom demanded.

FACILITIES FOR ADVANCE RULINGS ON CUSTOMS CLASSIFICATIONS

Customs officials willingly render an advance ruling on goods which have not been shipped provided, of course, a sufficient description of the goods is given for them to determine the customs classification. Such decisions are regarded as binding, but no responsibility for changes that may be made subsequently in the tariff rates is undertaken by the customs authorities. Application for an advance ruling may be signed by the shipper in America, the importer in New Zealand, or by any other interested person.

FINES AND IRREGULARITIES

Penalties are provided for all infractions of the customs law, ranging from £10 upward, the general sum of fines being £100. Forfeiture of the goods is also frequently provided and occasionally imprisonment is prescribed. Bribery, and attempts or offers to ribe customs officials, is penalized by imprisonment at hard labor

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