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More information about the Customs and Excise Act 2018.

Why has the Act changed?

The 1996 Act had become 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 has changed?

Most of the intent of the new Act remains 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 has gone down to six sections from the 18 sections in the 1996 Act.

For more information on the history of the new Act and general information about what has changed, visit our general Act webpage

For more information on the sectional reference changes view our Comparison Guide (PDF 2.9 MB).  This guide compares the 1996 and 2018 Acts section by section.

To find your business category, select the appropriate link in the left hand navigation. We suggest you first watch the Act overview and 10 new services and initiatives overview before you select your business category.