- Import
- Start importing
- Prohibited and restricted imports
- Import animals
- Commercial ships and cruise liners
- Lodge your import entry
- Valuation for import
- Preferential tariff duty rates
- Customs rulings
- Customs exchange rates
- Import payments and refunds
- Deferred accounts for importers
- Deferred accounts for brokers
- Import forms and documents
- Excise
- What is excise?
- Apply for a licence
- Lodge your excise entry
- Claim excise duty remission or refund
- Pay excise duty and other charges
- Apply for excise duty credit or drawback
- Moving excisable items
- Changing, suspending or cancelling your licence
- Amend, surrender or transfer your licence
- Change your entry or payment timeframe
- Customs-controlled areas
- Excise forms and documents
The Working Tariff Document (WTD) has been reprinted with an effective date of 30 December 2018. Read more
- Home
- About us
- Customs and Excise Act 2018
- What's changed
- Transitional Guide
Transitional Guide
An easy reference guide that explains how some activities should be treated if they are already under way when the new Act comes into effect.
The guide groups transition arrangements into four categories:
Immediate transitional period – activities taking place approximately two weeks prior and after 1 October, such as craft arrival and departures, excise goods entries and other transactional processes.
Continuing 1996 Act provisions – where a status is carried over to (or “saved” under) the 2018 Act. For example, Customs-controlled area licences and JBMS registrations.
Longer term transitional issues – these mainly apply to Customs officers undertaking audits or investigations in relation to goods that are entered and duty-paid before 1 October 2018.
New policy initiatives – guidance on how the new policy initiatives should be dealt with – eg, provisional values, storage of business records.
Take a look at the guide, and if you have any queries, please contact us via our Enquiries online form..