NZ Customs updates previous advice
NZ Customs advised that an export entry would be required and a subsequent import declaration when the vessel returned to New Zealand. This advice is now withdrawn.
"Following consultation with some industry members, we are now updating our advice on how these vehicles can be re-entered into New Zealand," said NZ Customs in their latest update.
"Customs will initiate an amendment to the original import declarations to change the date of importation. This will not require any action by brokers/declarants for import declarations already lodged or cleared because the amendments will be system generated once the new dates of importation are known."
"This amendment approach does not affect duty, GST and other charges debited to 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."