Pursuant to sections 288 (1) (b) and (12) of the Customs and Excise Act 1996, the Chief Executive hereby makes the rules prescribing the form and content of, and the particulars to be verified by declaration in, outward reports required to be delivered under section 34 (a) of the Act and revokes the Customs (Outward Report) Rules 1996 and amendments made thereto.
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1. Title and application-(1) These rules are the Customs (Outward Report) Rules 2004.
(2) These rules shall apply for the purposes of the making of outward reports required to be delivered, under section 34 (a) of the Act, in respect of every departing craft which has as its destination a point outside New Zealand.
(3) These rules revoke the Customs (Outward Report) Rules 1996 and amendments made thereto.
2. Commencement-These rules come into force on 1 December 2004.
3. Interpretation-(1) In these rules, unless the context otherwise requires -
"The Act" means the Customs and Excise Act 1996.
"Commercial cargo" means all goods, except the personal effects of crew and passengers and stores for craft, carried or to be carried in or on any craft to a point outside New Zealand whether in the course of international trade or for the sale or supply of those goods.
"Comptroller" means the Comptroller of Customs who is the Chief Executive of the New Zealand Customs Service.
"Prescribed form" or "form" means a form (including, if any, an electronic message format) prescribed by the Comptroller and set out in the Schedule to these rules; and a reference to a numbered form is a reference to the form so prescribed and numbered.
"The regulations" means the Customs and Excise Regulations 1996.
"Small craft" means any ship or boat not used for hire or reward (for example privately owned and operated yachts and launches).
(2) Unless otherwise defined in these rules, any terms used in these rules and which are defined in the Act shall have the meanings given to them in the Act.
4. Form and content of outward reports-Every outward report required, under section 34 (a) of the Act, must be:
(a) in Form C2 for ships or boats (other than small craft) and must contain the particulars specified in that form, accompanied by any applicable supporting documents as the Comptroller may require;
(b) in Form C2A for aircraft and must contain the particulars specified in that form, accompanied by any applicable supporting documents as the Comptroller may require;
(c) in Form C2B for small craft and must contain the particulars specified in that form, accompanied by any applicable supporting documents as the Comptroller may require.
5. Provide answers and make declaration-The person making an outward report in any form specified under Rule 4 must provide the answers pertaining to all matters as are required in or by that form and where the form requires a declaration to be made, make such declaration.
6. Notes-Where a prescribed form contains any explanatory or other notes, such notes do not form part of the prescription but are intended for the guidance of the person making the outward report.
7. Revocation-The following rules are hereby revoked:
(a) Customs (Outward Report) Rules 1996*
(b) Customs (Outward Report) Amendment Rules (No. 1) 2002**
(c) Customs (Outward Report) Amendment Rules (No. 2) 2002***
(*CR 1B/1996; **CR 1B/2002; ***CR 1B/2002A)
8. Status of rules-These rules are deemed to be regulations for the purposes of the Regulations (Disallowance) Act 1989.








Dated at Wellington this 25th day of October 2004.
MARTYN DUNNE, Comptroller of Customs.
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Notice under section 288 (7) of the Act.
Copies of these rules are available for inspection on the Customs Service web site (www.customs.govt.nz) or at any of the following Customs offices:
Auckland: The Customhouse, 50 Anzac Avenue, Auckland City.
Christchurch: The Customhouse, 6 Orchard Road, Christchurch Airport.
Dunedin: The Customhouse, 32 Portsmouth Drive.
Wellington: The Customhouse, 17-21 Whitmore Street.
Copies of these rules may be purchased from: Publications, New Zealand Customs Service, Private Bag 1928, Dunedin.