Customs Acts Amendment
1172
1968, No. 142
ANALYSIS
5. Increase of sales tax on certain
goods
6. Rate of discount for prompt payment
7. Exemptions from sales tax
Title
1. Short Title
PART I
CUSTOMS DUTIES
2. This Part to be read with Customs
Act 1966
3. Tariff items repealed and new items
substituted
PART III
PART 11
MISCELLANEOUS PROVISIONS
SALES TAX
4. This Part to be read with Sales Tax
Act 1932-33
8. Ratification of certain resolutions
9. Saving of existing rights of action
Schedules
1968, No. 142
An Act to amend the Customs Acts
[18 December 1968
BE IT ENACTED by the General Assembly of New Zealand
in Parliament assembled, and by the authority of the same,
as follows:
1. Short Title-This Act may be cited as the Customs Acts
Amendment Aot 1968.
PART I
CUSTOMS DUTIES
2. This Part to be read with Customs Act 1966-This Part
of this Act shall be read together with and deemed part of the
Customs Act 1966.
1968, No. 142
Customs Acts Amendment
1173
3. Tariff items repealed and new items substituted- ( 1 )
The Customs Tariff is hereby amended by repealing the items,
rates of duty, and exemptions from duty specified in the
First Schedule to this Act, rand substituting the items, rates of
duty, and exemptions from duty specified in the Second
Schedule to this Act.
(2) The New Zealand - Australia Free Trade Agreement
Order (No. 3) 1967 is hereby consequeIllt:ially amended by
revoking so much of the Second Schedule as relates to Chapter
95 of the Tariff.
PART 11
SALES TAX
4. This Part to be read with Sales Tax Act 1932-33This Part of this Act shall be read together with and deemed
part of the Sales Tax Aot 1932-33 (in this Part referred
to as the principal Act) .
5. Increase of sales tax on certain goods- ( 1) In respect
of goods of 'the classes or kinds specified in the Third Schedule
to this Act, except any such goods that are exempt from sales
tax, there shall, subject to the provisions of the principal Act,
be levied, collected, and paid, instead of sales tax at the rate
imposed by section 10 of the Customs Acts Amendment Act
1942, sales tax at the rate of thirty percent of the sale value of
all such goods(a) Sold by a wholesaler, after the passing of this Act,
otherwise than to a licensed wholesaler for resale by
him; or
(b) Manufactured by a manufacturing retailer, after the
passing of this Act, for use by him or for sale otherwise than to a licensed wholesaler for resale by him;
or
( c) Imported into New Zealand after the passing of this
Act, and entered therein for home oonsumption
under the Customs Act 1966, otherwise than by a
licensed wholesaler for sale by him.
(2) With respect to sales tax paid on any goods by an
importer pursuant to this section, the following provisions shall
apply:
( a) On the sale of any such goods by the importer to a
licensed wholesaler, for resale, or for use by the
licensed wholesaler in the manufacture of goods for
1174
Customs Acts Amendment
1968, No. 142
sale, rthe importer shall, on application to the Collector and on compliance with the prescribed conditions, be entitled to a refund of the sales tax paid
by him on the goods sold by him as aforesaid:
(b) On the sale of any such goods by the importer to a
manufaoturing retailer for use by him in the manufacture of goods for sale, the importer shall, on satisfying the Collector that the goods sold by him have
been actually used by the manufacturing retaHer as
aforesaid, and on compliance with the prescribed
conditions, be entitled to a refund of the sales tax
paid by him on the goods sold by him and actually
used as aforesaid.
(3) Subsection (1) of section 11 of the principal Act, as
amended by section 22 of rthe Finance Act 1940 and modified
by section 10 of the Customs Acts Amendment Act 1942, shall
be read subject to the foregoing provisions of this section. Any
reference in the principal Act or in any other Act to the said
subsection (1) shall, unless the context otherwise requires,
be hereafter construed to include a reference to subsections (1)
and (2) of this section.
6. Rate of discount for prompt payment-Notwithstanding
anything in section 21 of the principal Act, as amended by
section 23 of the Finance Act 1940, section 15 of 'the Customs
Acts Amendment Act 1942, section 15 of the Customs Acts
Amendment Act 1960, and section 11 of 'the Customs Acts
Amendment Act 1967, where sales tax in respect of any goods
is payable art the rate of thirty percent of the sale value
thereof, and such tax is paid on or before the date on which,
in accordance with the provisions of the principal Act, it is
payable, the taxpayer shall be entitled only 1:0 a discount
at the rate of five-sixths percent of the sales tax so payable.
7. Exemptions from sales tax-( 1) Subject to the provisions of this section,(a) The exemptions from sales tax heretofore made, pursuant to the principal Act, in respeot of goods of the
classes or kinds specified in the Fourth Schedule to
this Act are hereby revoked; and
(b) Goods of the classes or kinds specified in the Fifth
Schedule to this Act shall be exempt from sales tax.
(2) The Governor-General may from time to time, by
Order in Council, revoke the exemption from sales tax of any
goods of a class or kind exempted under this section.
1968, No. 142
Customs Acts Amendment
1175
(3) Every Order in Council under this section shall come
into force on the date of its notification in the Gazette or on
such earlier or later date as may be specified in that behalf in
the Order.
(4) The Sales Tax Exemption Order 1967 is hereby
consequentially amended(a) By revoking items 47,97, 130, and 275, as set out in the
Fourth Schedule to this Act:
(b) By inserting, in their appropriate numerical order,
the items set out in the Fifth Schedule to this Act.
PART III
MISCELLANEOUS PROVISIONS
8. Ratification of certain resolutions-( 1) Every resolution
of the House of Representatives passed on the fifth day of
December, nineteen hundred and siX!ty-eight, purpovting to
impose any duties of Customs, or to impose sales tax, or to
revoke any exemption from sales tax and to create exemptions
therefrom, shall be deemed to have taken effect and to have
had the force of law, according to its tenor, and to have so
continued until the passing of this Act.
(2) Every such resolution as is mentioned in subsection (1)
of this section shall be deemed to be revoked on the passing
of this Act:
Provided that all duties and sales tax that, by virtue of the
said resolutions, have become due and payable since the taking
effect thereof and before the passing of this Act, and all
penalties and forfeitures that have been incurred, shall be
recovered and enforced notwithstanding the revocation of the
said resolutions by this section.
9. Saving of existing rights of action-All duties of Customs and all sales tax that have become due and payable, and
all penalties and forleitures that have been incurred, before the
passing of this Act shall be recovered and enforced in the same
manner as if this Act had not been passed.
--
SCHEDULES
Section 3 (1)
~
FIRST SCHEDULE
O'l
PORTIONS OF CUSTOMS TARIFF REPEALED
Rates of Duty
Number
Description
Unit
Most
Favoured
Nation
British
Preferential
General
Tariff
I
71.02
71.02.21
71.02.29
71.03.00
71.15
71.15.03
Precious and semi-precious stones, unworked, cut or otherwise
worked, but not mounted, set or strung (except ungraded
stones temporarily strung for convenience of transport):
Diamonds:
..
Other . .
·.
·.
·.
·.
I
I
·.
5%
AuI Free
·.
5%
·.
·.
5%
Aul Free
·.
5%
Synthetic or reconstructed precious or semi-precious stones,
unworked, cut or otherwise worked, but not mounted, set or
strung (except ungraded stones temporarily strung for
convenience of transport)
·.
·.
·.
·.
·.
5%
·.
5%
·.
5%
·.
5%
Other
..
..
·.
·.
·.
Articles consisting of, or incorporating, pearls, precious or
semi-precious stones (natural, synthetic or reconstructed):
Cameos, unmounted; pearls, precious or semi-precious
stones (natural, synthetic or reconstructed), graded and
temporarily strung for convenience of transport
..
I
FIRST SCHEDULE-continued
PORTIONS OF CUSTOMS TARIFF
REPEALED-Continued
Rates of Duty
Number
95.05
95.05.03
Unit
Description
British
Preferential
Worked horn, coral (natural or agglomerated) and other animal
carving material, and articles of horn, coral (natural or
agglomerated) or of other animal carving material:
Cameos, unmounted
..
..
..
..
..
5%
Au! Free
Most
Favoured
Nation
..
General
Tariff
5%
......
......
'-l
'-l
-
-I
Section 3 (1)
co
SECOND SCHEDULE
CUSTOMS DUTIES AND EXEMPTIONS FROM DUTY SUBSTITUTED
Rates of Duty
Number
De~cnption
Unit
I
71.02
71.02.21
71.02.29
11.03.00
I
Precious and semi-precious stones, unworked, cut or otherwise
worked, but not mounted, set or strung (except ungraded
stones temporarily strung for convenience of transport):
Diamonds:
Other . .
..
·.
·.
·.
·.
Bntls
.. h.
Preferential
r
M""
Favoured
Nation
General
Tariff
·.
15%
Au} Free
·.
15%
·.
·.
15%
Au} Free
·.
15%
Synthetic or reconstructed precious or semi-precious stones,
unworked, cut or otherwise worked, but not mounted, set or
strung (except ungraded stones temporarily strung for
convenience of transport)
·.
·.
·.
·.
·.
15%
·.
15%
Other
..
..
·.
·.
·.
SECOND
SCHEDULE-continued
CUSTOMS DUlIES AND EXEMPTIONS FROM DUTY
SUBSTITUTED-Continued
Rates of Duty
Number
71.15
71.15.03
71.15.04
95.05
95.05.03
Description
Unit
British
Preferential
Most
Favoured
Nation
Gcncral
Tariff
Articles consisting of, or incorporating, pearls, precious or
semi-precious stones (natural, synthetic or reconstructed):
Pearls, precious or semi-precious stones (natural, synthetic
or reconstructed), graded and temporarily strung for
convenience of transport · .
·.
·.
·.
Cameos, unmounted
·.
·.
·.
·.
·.
·.
5%
15%
·.
·.
5%
15%
Worked horn, coral (natural or agglomerated) and other animal
carving material, and articles of horn, coral (natural or
agglomerated) or of other animal carving material:
Cameos, unmounted
·.
·.
·.
·.
·.
15%
Aul Free
·.
15%
Customs Acts Amendment
1180
Section 5
1968, No. 142
THIRD SCHEDULE
GOODS WmCH, IF NOT EXEMPT FROM SALES TAX, ARE SUBJECT TO SALES
TAX AT THE RATE OF THmTY PERCENT OF THEm SALE VALUE
Apparatus and equipment of a kind used in photographic or cinematographic laboratories; film measuring apparatus and footage
counters; shearing and cutting machines (including guillotines)
peculiar to use in photography.
Cameras; photographic flashlight apparatus; camera stands, tripods,
and other parts and accessories for use with cameras or photographic
flashlight apparatus.
Film in rolls, sensitised, unexposed; but excluding sensitised surfaces
specially suited for use in X-ray photography.
Refracting telescopes (binocular), prismatic or not.
Smokers' mechanical lighters.
Stereoscopes.
Watches.
Section 7 (1) (a),
(4) (a)
FOURTH SCHEDULE
SALES TAX EXEMPTIONS REVOKED
Item No.
Goods
47
Clocks, time registers, and t1ime deteotors not being
watches.
Firearms, ammunition, 'and explosives (excluding fireworks).
Household u1tensils and avtlicles of a klind commonly
used for domestic 'Purposes, including tableware and
kitahenware and replicas thereof in miniature, but
excluding va:ses and other ornaments.
Soientlific and plhlilosophical 'instruments and apparatus,
viz: assay ba:lances; ohemJical balances, sensitive to 2
miHigrammes or less; laboratory retorts, laboratory
flasks, and other [instruments, and apparatus,
peculiarly suited for chemical analysis and assay
work; assay furnaces; retorts, dishes, and other apparatus of fused sirica or platlinum, for use in chem1ical
manufacture, or in a laboratory; mlcroscopes, telescopes, 'and magni!fying glasses; also suoh instruments,
and :apparatus, specially suited for scieIJJtlific and
philosophical purposes, as may be approved by tJhe
Minister.
97
130
275
1968, No. 142
Customs Acts Amendment
FIFTH
1181
Section 7 (1) (b),
SCHEDULE
(4) (b)
SALES TAX EXEMPTIONS CREATED OR SUBSTITUTED
Item No.
Goods
97
Firearms excluding rlifles Md shotguns; ammunition,
and explosives (excluding fireworks).
Household utensils and artJicles of a kiind commonly
used for domestic pu~ses, including ta:bleware and
ki1tchenw-a'l'e and replliC'aS thereof lin miniature; but
excluding scent and similar sprays of a kind used for
toilet purposes, vacuum flasks and jars, and vases and
other ornameIllts.
Soienvific and phlilosophical 1nstrumen;ts and apparatus,
viz: assay balances; ohemlical balances, sensitive to 2
mill'igrammes or less; laboratory retorts, laboratory
flasks, and other linstruments, and apparatus,
peculiarly suited for chemical analysis and assay
work; assay furnaces; retorts, dishes, and other apparartus of fused sil'ica or platinum, for use in dhem~cal
manufacture, or lin a laboratory; m'icroscopes, astronomical telescopes, and magnifying glasses; also such
inSltTuments, and apparaJtus, specially suited for scientific and philosoprhlical PUTPOSes, as may be approved
by ,the Minister.
Time registers, andvime detectors, not being watches or
clocks.
130
275
306A
This Act is administered in the Customs Department.
B-12