Customs and Excise Act 2018

In 2013, Customs embarked on a process of modernising our legislation.


Following a public consultation process and a lot of input from our customers, a Customs and Excise Bill was introduced into Parliament in late 2016. The Bill passed its second reading on 5 December 2017, the Committee of the whole House debate on 28 February 2018, and its third reading on 22 March 2018.

The final step in the legislative process was sign-off by the Governor General (this is called Royal Assent) on 29 March 2018, at which point the Bill became an Act. The provisions in the new Customs and Excise Act are expected to come into effect on 1 October 2018. New Regulations for alcohol and tobacco came into force in February 2017.