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More information about the Customs and Excise Act 2018.

Why did the Act change?

The 1996 Act became out of step with modern business practices. The new Act addresses these issues and makes it easier for you to meet your compliance obligations. It also provides you with greater transparency around how Customs works.

What changed?

Most of the intent of the new Act remained the same, however, there are some changes that may affect you. In general they are:

  • 10 new services and initiatives
  • changes to existing functions
  • sectional reference changes - the new Act is down to six sections from the 18 sections in the 1996 Act.