This notice is presented for archival purposes only. It may contain information that is no longer correct or relevant in the current year. Information within this notice was correct on the date it was issued.
This notice was issued in 2019.
Cargo from decks 4, 4b, 5 and 6 were granted clearance to discharge and all other cargo remained on board.
Customs advice is as follows:
Brokers/declarants are to amend their original import declarations to change the date of importation, voyage number, and ship if necessary.
Amending the entry will not affect duty, GST and other charges debited to the Broker Deferred and Client Deferred accounts when the original Import Entries were cleared. This is because those charges are triggered by Entry Clearance, not date of importation.
The original entry charges will appear as usual on deferred payment account statements for the period, and GST registered entities can claim GST credits from Inland Revenue.
If you wish to have the entry charges temporarily delayed from being debited from a deferred account, please email your request to revenue@customs.govt.nz quoting your Customs client code and Customs entry number.
Customs will consider your request on a case by case basis.