Appropriation numbers in Part B are inclusive of GST (where applicable).

Transcription

1 VOTE Customs

2 Footnotes Note 1 Note 2 Note 3 Appropriation numbers in Part B are inclusive of GST (where applicable). Costs incurred pursuant to sections 111 to 113 and 117 and 275 of the Customs and Excise Act Costs incurred pursuant to sections 12 and 13 of the Goods and Services Tax Act B.7 Vol.I

3 VOTE Customs VOTE MINISTER: MINISTER FOR FOOD, FIBRE, BIOSECURITY AND BORDER CONTROL ADMINISTERING DEPARTMENT: NEW ZEALAND CUSTOMS SERVICE The Minister for Food, Fibre, Biosecurity and Border Control is the Responsible Minister for the New Zealand Customs Service Part B - Statement of Appropriations (see note 1) Summary of 1998/99 Appropriations Appropriations to be Used By the Department Administering the Vote For Non-Departmental Transactions Types of Appropriation Total Appropriations Operating Flows Classes of Outputs to be Supplied 68, ,776 Benefits and Unrequited Expenses Borrowing Expenses Expenses ,200 35,789 Capital Flows Capital Contributions Purchase or Development of Capital Assets Repayment of Debt Total Appropriations for 1998/99 69, , ,565 Total 1998/99 Main Estimates Appropriations 61, , ,679 B.7 Vol.I 121

4 122 B.7 Vol.I Part B1 - Details of 1998/99 Appropriations 1998/99 Main Estimates Supplementary Estimates Cumulative Vote Appropriations Purpose of and Reasons for Change in 1998/99 Appropriations Departmental Output Classes (Mode B Gross) D1 Check and Clear Passengers and Craft D2 Check and Clear Import and Export Entries D3 Surveillance and Search for Prohibited Items 8,932-2,040-10,972 - The processing of international travellers and crew, and the entering and clearing of craft. The change in appropriation reflects the costs associated with the Strategic Business Plan approved by Cabinet along with fiscally neutral adjustments reflecting the effects of changes in structure as a result of the Strategic Business Plan and cost changes associated with changes in revenue from third parties. 3, ,286 - The processing of all import and export entries. The change in appropriation reflects the costs associated with the Strategic Business Plan approved by Cabinet and fiscally neutral adjustments reflecting updated expenditure trends and the effects of the changes in structure as a result of the Strategic Business Plan. 22,539-2,065-24,604 - The surveillance of international airports, waterfronts, coastlines and international mail, and the searching of air and sea passengers, craft and cargo. The change in D4 Processing of Crown Receipts 3, ,435 - The processing of receipts for Customs duty, GST on imported goods, excise duty on fuel, tobacco and alcohol, and associated drawbacks and refunds. The change in

5 D5 Commercial Audit 5,045-1,323-6,368 - Processes to detect error or fraud, to provide that correct classification, origination and valuations are made and that the appropriate duties and taxes are paid. The change in appropriation reflects the costs associated with the Strategic Business Plan approved by Cabinet and fiscally neutral adjustments reflecting updated expenditure trends and the effects of the changes in structure as a result of the Strategic Business Plan. D6 Investigations of Customs Offences and Related Legislation D7 Dispute Resolution and Prosecution D8 Trade and Business Facilitation and Advisory Services Total Appropriations for Departmental Output Classes (Mode B Gross) 11,148-1,334-12,482 - An intelligence system focusing on investigations into Customs fraud and persons and organisations engaged in international trade of illicit commodities. The change in 1, ,511 - Dispute resolution, the actioning of applications for waivers of forfeiture and the preparation of prosecution files through to actual prosecution. The change in 5,339 - (221) - 5,118 - Customs rulings on tariff and excise classifications, concession interpretations and origin qualification, and general tariff and excise advice to business. The change in 61,435-7,341-68,776 - B.7 Vol.I 123

6 124 B.7 Vol.I Part B1 - Details of 1998/99 Appropriations (Continued) 1998/99 Main Estimates Supplementary Estimates Cumulative Vote Appropriations Purpose of and Reasons for Change in 1998/99 Appropriations Expenses to be Incurred by the Department Provision for Retirement and Long Service Leave Total Appropriations for Expenses to be Incurred by the Department To fund the one-off cost associated with the change in recognition of employee entitlements Expenses to be Incurred by the Crown World Customs Organisation New Zealand's contribution to the operating budget of the World Customs Organisation. The increase in appropriation is due to an unfavourable currency exchange rate movement. Refunds/Drawbacks of Customs Duty (see note 2) Refunds/Drawbacks of Excise Duty (see note 2) - 37,500 - (12,000) - 25,500 New Zealand Customs Service refunds duties payable under the Tariff Act 1988 in particular circumstances set out in the Customs and Excise Act These include duties paid in error and duties paid on goods which are subsequently found to be faulty, damaged or pillaged. Drawback of duty is payable on imported goods which are subsequently re-exported. The decrease in appropriation is primarily due to the ongoing tariff reduction programme and improved processes resulting in increased accuracy of import declarations. - 9, ,500 Excise duty refunds made primarily for remission of penalty duty and refund of excise duty for goods entered for home consumption and subsequently exported.

7 Refunds/Drawbacks of Goods and Services Tax (see note 3) Total Appropriations for Expenses to be Incurred by the Crown Refund of GST paid on imports by persons not registered as GST taxpayers, in the same circumstances as refunds/drawbacks of Customs duties are made ,200 5 (12,000) 49 35,200 Total Appropriations 61,479 47,200 7,886 (12,000) 69,365 35,200 B.7 Vol.I 125

8 126 B.7 Vol.I Part F - Crown Revenue and Receipts Part F1 - Current and Capital Revenue and Receipts 1998/99 Main Estimates Supplementary Estimates Total Budgeted Explanation of 1998/99 Crown Revenue Current Revenue Tax Revenue Customs Duty 850,500 (285,000) 565,500 Customs duty is duty to which imported goods are subject under the Tariff Act Excise Duty 2,006,500 23,000 2,029,500 Excise duty is imposed under the Customs and Excise Act 1996 on alcohol products, tobacco and tobacco products and petroleum products. Goods and Services Tax 3,195,200 (154,000) 3,041,200 GST is imposed on imported goods under sections 12 and 13 of the Goods and Services Tax Act Total Tax Revenue 6,052,200 (416,000) 5,636,200 Non-Tax Revenue Sale of Seized Goods Proceeds from the disposal of goods forfeited to the Crown, to recover non-payment or short payment of duties or for other illegalities. Total Non-Tax Revenue Total Current Revenue 6,052,900 (416,000) 5,636,900 Total Crown Revenue and Receipts 6,052,900 (416,000) 5,636,900