New Zealand Re-Exports Act 1924 (Cth)

NEW ZEALAND RE-EXPORTS ACT 1924 [Note: This Act is "repealed" by Act No. 34 of 1977]
(#DATE 13:11:1947)

Compilation Information 

- Reprinted as at 13 November 1947

NEW ZEALAND RE-EXPORTS ACT 1924 - TABLE OF PROVISIONS 
TABLE



                    NEW  ZEALAND  RE-EXPORTS  ACT  1924



                             TABLE  OF  PROVISIONS

Section

  1.        Short title

  2.        Commencement

  3.        Value for duty of goods re-exported to Australia from New Zealand

  4.        Customs Act to apply



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NEW ZEALAND RE-EXPORTS ACT 1924 - SECT. 1. 
Short title. 
SECT

New Zealand, which are imported into Australia from New Zealand.

Short title amended; No. 32, 1918, s. 2.

  1. This Act may be cited as the New Zealand Re-exports Act 1924.*

NEW ZEALAND RE-EXPORTS ACT 1924 - SECT. 2. 
Commencement. 
SECT

  2. This Act shall commence on a date to be fixed by proclamation* after the
Governor-General is satisfied that reciprocal provisions have been made by the
Government of the Dominion of New Zealand in relation to goods, not of
Australian produce or manufacture, which are imported into that Dominion from
Australia, and, upon the publication in the Gazette of a notice by the
Governor-General that such reciprocal provisions are no longer in force, this
Act shall cease to have effect.

NEW ZEALAND RE-EXPORTS ACT 1924 - SECT. 3. 
Value for duty of goods re-exported to Australia from New Zealand. 
SECT

Sub-section (1) amended by No. 55,1947, s. 3.

  3. (1) Where goods, which are not of New Zealand produce or manufacture, are
imported into Australia from New Zealand, the value for duty of those goods
shall, notwithstanding anything contained in section one hundred and
fifty-four of the Customs Act 1901-1923, be the sum of the following:-



  (a)  the current domestic value in the country whence the goods were
exported to New Zealand at the date of export to New Zealand;



  (b)  all charges payable or ordinarily payable for placing the goods free on
board at the port of export to New Zealand; and



  (c)  ten per centum of the sum of the amounts specified in the last two
preceding paragraphs.

  (2) Where entry is made of goods to which the last preceding sub-section
applies, the owner shall deliver to the Collector the original invoice or a
copy of the original invoice certified by the competent Customs authority in
New Zealand and shall make, in the presence of the Collector, a declaration in
the prescribed form.

  (3) Where goods to which sub-section (1) of this section applies are
imported into Australia, and the Collector is satisfied that goods of a
similar class or kind have, since the date of exportation to New Zealand,
increased in value in the country of exportation to such an extent that their
value for duty under sub-section (1) of this section is less than their value
for duty if imported directly into Australia from the country whence they were
exported to New Zealand, such increased current domestic value shall be taken
into account in assessing those firstmentioned goods for duty under this Act
instead of the value specified in paragraph (a) of sub-section (1) of this
section.

Amended by No. 55, 1947, s. 3.
  (4) In the absence of the original invoice or a copy of the original invoice
as required by sub-section (2) of this section or in the absence of any other
necessary evidence of the current domestic value of any goods to which this
section applies, the value for duty of the goods shall be-



  (a)  the current domestic value in New Zealand at the date of export to
Australia, and



  (b)  all charges payable or ordinarily payable for placing the goods free on
board at the port of export in New Zealand.

  (5) The value for duty of any goods to which this Act applies shall not, in
any case, be higher than the value at which they would be assessed if they
were goods to which the last preceding sub-section applied.

NEW ZEALAND RE-EXPORTS ACT 1924 - SECT. 4. 
Customs Act to apply. 
SECT

  4. Except in so far as they are inconsistent with this Act, the provisions
of the Customs Act 1901-1923 and the regulations thereunder, shall apply to
any goods to which this Act applies and, unless the contrary intention
appears, expressions used in this Act shall have the same meaning as in that
Act.

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NEW ZEALAND RE-EXPORTS ACT 1924 - NOTE 



                                      NOTE

1.  The New Zealand Re-exports Act 1924 comprises the New Zealand
Re-exports Act 1924 as amended by the other Act specified in the following
table:

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                                Number                       Date of

    Act                         and year        Date of

                                                Assent       commencement

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    New Zealand Re-exports

    Act 1924                    No. 21, 1924    16 Sept 1924 1 Oct 1925 (see

                                                             Gazette 1925, p.

                                                             923)

    New Zealand Re-exports

    Act 1947                    No. 55, 1947    13 Nov 1947  15 Nov 1947 (see

                                                             Gazette 1947, p.

                                                             3377)

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