Agreed time-frames for processing import and export transactions

​The agreed time-frames for processing import and export transactions are:

· electronically lodged entries processed within 30 minutes

· manually lodged entries processed within 24 hours.

ALAC Levies (Alcoholic Liquor Advisory Council)

​These are levies imposed under the Alcoholic Liquor Advisory Council Act 1976. Customs collects them on behalf of ALAC, a Government agency whose aim is to encourage responsible attitudes to alcohol. Levies are based on alcohol content. Drinks with a higher volume of alcohol contribute a higher proportion to the levy. New rates come into effect every 1 July.

 

Alcoholic and Liquor Advisory Council (ALAC) levy

​These are levies imposed under the Alcoholic Liquor Advisory Council Act 1976. Customs collects them on behalf of ALAC, a Government agency whose aim is to encourage responsible attitudes to alcohol. Levies are based on alcohol content. Drinks with a higher volume of alcohol contribute a higher proportion to the levy. New rates come into effect every 1 July.

Antidumping Duty - An additional duty imposed by the United States against specific products from certain countries in order to "offset" the unfair pricing of the imported product. These duties, at least in theory, are not punitive in nature, these duties are imposed at the end of an antidumping duty investigation. An Antidumping investigation is a complex investigation conducted by two U.S. agencies, the International Trade Administration and the International Trade Commission.

Antidumping Duty Deposit - The deposit collected by the U.S. Customs Service at the time of entry of merchandise subject to an antidumping duty order. The deposit is based on the most recently concluded review. The actual amount to be paid will depend on the results of the administrative review, if any, for the period in question and the actual duties may be higher or lower.

Anti-dumping and countervailing duty

​A charge or tax imposed to offset any advantage or gain that might come from dumping imported goods in New Zealand. Customs collects anti-dumping duties on behalf of the Ministry of Economic Development.

Assists - Something of value provided by an importer to a foreign producer. The value of the assist needs to be added to the transaction value when calculating Customs value. Typical assist include tooling, packaging, and parts.

Alerts

​These are notifications about people, goods or craft who are suspected of border or revenue transgressions.

 

 

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API

​Advance Passenger Information.

ATA Carnet

The ATA Carnet is an international Customs document. Issued under the terms of the ATA Convention and the Istanbul Convention, it incorporates an internationally valid guarantee.
The carnet can be used in place of national Customs documents and as security for import duties and taxes. This covers the temporary admission of goods and the transit of goods.
The ATA Carnet can also be accepted to control the temporary export and re-importation of goods. However, in this case, the international guarantee does not apply.

Best practice credit management

​The following best practice credit management procedures are followed by Customs:

· potential deferred payment clients will be advised of the terms and conditions of the Service's deferred payment scheme

· regular credit assessments of all deferred payment account holders will be undertaken

· clients with overdue payments will be followed up

· bad debts will be pursued.

 

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Biometric identification

​The use of complicated algorithmic equations to identify people. By electronically analysing an actual person’s facial features, including eyes and face shape, and comparing them with the corresponding digital information encoded in that individual’s passport, this system can make a 100% accurate match. It is used in SmartGate technology at airports.

 

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Border Sector

​The border sector is the name given to the five core government agencies – and associated agencies – collectively responsible for operations at New Zealand’s borders.

 

Bonded Goods

These are goods stored in a secure warehouse. While they remain there, they are not liable for any payment of import duty. That is, until the duty is paid or the goods are exported or legally dealt with.

 

Brokerage

Often refers to customs brokerage, where a third party is used for the clearance of inbound or outbound shipments.

Cargo Manifest

A Cargo Manifest lists the goods carried in a means of transport or in a transport-unit.
The manifest gives the commercial details of the goods, such as:

§ transport document numbers

§ consignors and consignees

§ marks and numbers

§ number and kind of packages

§ descriptions and quantities of goods

It may be used in place of the Cargo declaration.

CASE

​Customs-approved area for storing exports.

CCA

Customs Controlled Area.

CCO

​Chief Customs Officer.

Certificate of Origin

This is a specific document that expressly certifies that the goods to which the certificate relates, originate in a specific country.
This Certificate may also include a declaration by the manufacturer, producer, supplier, exporter or other competent person.

Certificate of clearance

​Documentation needed by commercial aircraft or ships as they leave New Zealand. The information includes details of departure, crew, passengers and cargo.

 

CIF

An abbreviation used in some international sales contracts, when the selling price includes all “Costs, Insurance and Freight” for the goods sold.
This means that the seller arranges and pays for all relevant expenses involved in shipping goods – from their point of export to a given point of import.
In trade statistics, “CIF value” means that all figures for imports or exports are calculated on this basis, regardless of the nature of individual transactions.

 

CIF

​Cost Insurance Freight. The valuation method used for the calculation of duty and GST.

 

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CITES

​Convention on International Trade in Endangered Species of Wild Fauna and Flora.

 

Client code

​A unique identification number for importers, exporters and manufacturers. Client codes are only issued to New Zealand entities, such as registered New Zealand companies. The codes are required where import and export shipments are valued in excess of NZ$1,000.

Compliance checks

​Following an alert, goods will be checked by Customs to ensure their compliance with import and export regulations. All inspections, whether the goods are held or cleared, are registered as compliance checks.

 

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Comptroller

The Chief Executive Officer of Customs. The title with its particular spelling is traditional and specific to the New Zealand Customs Service.

 

Con note

​A contractor’s note containing delivery instructions for a driver.

 

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Concessions

​A concession is granted when Customs duty is reduced or removed from goods that would normally be subject to it. Some goods may be admitted free of GST as well.

Contraband

​Goods which are forbidden by law to be imported, exported or possessed.

 

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Counterfeit

​Copied without authority.

Consular Invoice

This is a detailed statement of goods shipped, certified by the consulate of a country. It is required by certain foreign governments that want a tighter control over imports.

 

Customs Declaration

Any statement or action, in any form prescribed or accepted by Customs, giving information or particulars required by Customs.

Compound Duty - A duty which is calculated based on both the value of the goods as well as the weight, volume or number.

Consumer Product Safety Commission - The agency charged with the duty to protect U.S. consumers from dangerous goods, such as toys that present a risk of choking in children under the age of 3. The U.S. Customs Service has the primary responsibility for enforcing CPSC requirements at the time of entry.

Countervailing Duty - A duty unilaterally imposed by the United States against specific products from certain countries in order to offset improper subsidies provided by the government of that country. It is imposed at the end of a countervailing duty investigation. A CVD investigation is a complex investigation conducted by two U.S. agencies, the International Trade Administration and the International Trade Commission.

Countervailing Duty Deposit - The deposit collected by the U.S. Customs Service at the time of entry of merchandise subject to a countervailing duty order. The deposit is based on the most recently concluded review. The actual amount to be paid will depend on the results of the administrative review, if any, for the period in question and the actual duties may be higher or lower.

Customs Service – 1. The agency of the Treasury Department that enforces import tariffs

2. A part of the Treasury Department which is charged with the primary responsibility for administering the Customs Laws of the United States. Among its key areas of responsibility are the examination of all merchandise which enters the United States and the collection of duty on those entries. The Customs Service administers more than 400 laws for over 40 agencies, including the Fish and Wildlife Service, the Food and Drug Administration, the Federal Trade Commission, and the Consumer Product Safety Commission.

Customs Value - The value assigned to merchandise at the time of entry. It is used as the basis for assessing the amount of duty and taxes owed and for other purposes. It can be calculated in a number of ways, but the preferred method of valuation is transaction value.

Customshouse Broker - The licensed individual or company who assists the importer in the import transaction by preparing the import documents and files them with the Customs Service. Brokers are licensed by the U.S. Customs Service.

This is a glossary definition only. For further information you may wish to search for the term Border Sector.

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This is a glossary definition only. For further information you may wish to search for the term Client code.

 

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CusMod

​CusMod is the collective name for the computer applications currently used by Customs. It stands for Customs Modernisation – the description coined for the multi-million dollar modernisation of Customs processes and technology that was rolled out in July 1997.

 

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