Formats and related files
Vote Customs#
APPROPRIATION MINISTER(S): Minister of Customs (M21)
APPROPRIATION ADMINISTRATOR: New Zealand Customs Service
RESPONSIBLE MINISTER FOR NEW ZEALAND CUSTOMS SERVICE: Minister of Customs
Details of Appropriations and Capital Injections#
Annual Appropriations and Forecast Permanent Appropriations#
| 2018/19 | |||
|---|---|---|---|
| Titles and Scopes of Appropriations by Appropriation Type | Estimates Budget $000 |
Supplementary Estimates Budget $000 |
Total Budget $000 |
|
Departmental Output Expenses |
|||
|
Clearance and Enforcement Services Related to Craft (M21) This appropriation is limited to the provision of services relating to craft arriving in and departing from New Zealand, including clearance of craft, and protection of New Zealand's interests through interventions, investigations and enforcement. |
10,530 | (1,551) | 8,979 |
|
Clearance and Enforcement Services Related to Goods (M21) This appropriation is limited to the provision of services relating to goods crossing the border, including clearance of goods, assessment and audit of revenue, trade compliance and supply chain security assurance, and protection of New Zealand's interests through interventions, audits, investigations and enforcement. |
85,926 | 4,053 | 89,979 |
|
Clearance and Enforcement Services Related to Passengers and Crew (M21) This appropriation is limited to the provision of services relating to passengers and crew crossing the border, including collecting information, clearance of people and their possessions, and protection of New Zealand's interests through interventions, investigations and enforcement. |
65,513 | 6,469 | 71,982 |
|
Information and Intelligence Services (M21) This appropriation is limited to the provision of information, intelligence and risk assessment services to external clients, and the operation of the National Maritime Coordination Centre. |
15,302 | (2,071) | 13,231 |
|
International Services and Ministerial Servicing (M21) This appropriation is limited to the provision of international services, obligations, and assistance, and the provision of services to Ministers to enable them to discharge their portfolio (other than policy decision-making) responsibilities. |
10,493 | 199 | 10,692 |
|
Policy Advice (M21) This appropriation is limited to the provision of advice (including second opinion advice and contributions to policy advice led by other agencies) to support decision-making by Ministers on government policy matters. |
5,384 | (1,482) | 3,902 |
|
Revenue Collection (M21) This appropriation is limited to the provision of services relating to receipt and processing of revenues owing to the Crown and other agencies, revenue assurance, credit and debt management. |
10,085 | 235 | 10,320 |
|
Total Departmental Output Expenses |
203,233 | 5,852 | 209,085 |
|
Departmental Capital Expenditure |
|||
|
New Zealand Customs Service - Capital Expenditure PLA (M21) This appropriation is limited to the purchase or development of assets by and for the use of the New Zealand Customs Service, as authorised by section 24(1) of the Public Finance Act 1989. |
19,340 | 12,531 | 31,871 |
|
Total Departmental Capital Expenditure |
19,340 | 12,531 | 31,871 |
|
Non-Departmental Other Expenses |
|||
|
Change in Doubtful Debt Provision (M21) Provisioning of Doubtful Debts on Customs Crown Revenue. |
8,000 | - | 8,000 |
|
Provision of ACC-equivalent cover for New Zealand employees working overseas PLA (M21) This appropriation is limited to payments authorised by section 65ZG of the Public Finance Act 1989 under the indemnity given by the Minister of Finance under section 65ZD of that Act for the provision of ACC-equivalent cover New Zealand employees working overseas as specified in the indemnity. |
- | 5 | 5 |
|
World Customs Organization (M21) New Zealand's contribution to the operating budget of the WCO. |
60 | 20 | 80 |
|
Total Non-Departmental Other Expenses |
8,060 | 25 | 8,085 |
|
Total Annual Appropriations and Forecast Permanent Appropriations |
230,633 | 18,408 | 249,041 |
Capital Injection Authorisations#
| 2018/19 | |||
|---|---|---|---|
| Estimates Budget $000 |
Supplementary Estimates Budget $000 |
Total Budget $000 |
|
| New Zealand Customs Service - Capital Injection (M21) | 2,742 | - | 2,742 |
Supporting Information#
Part 1 - Vote as a Whole#
1.2 - Trends in the Vote#
Summary of Financial Activity
| 2018/19 | |||||
|---|---|---|---|---|---|
| Supplementary Estimates | |||||
| Estimates $000 |
Departmental Transactions $000 |
Non-Departmental Transactions $000 |
Total Transactions $000 |
Total $000 |
|
|
Appropriations |
|||||
| Output Expenses | 203,233 | 5,852 | - | 5,852 | 209,085 |
| Benefits or Related Expenses | - | N/A | - | - | - |
| Borrowing Expenses | - | - | - | - | - |
| Other Expenses | 8,060 | - | 25 | 25 | 8,085 |
| Capital Expenditure | 19,340 | 12,531 | - | 12,531 | 31,871 |
| Intelligence and Security Department Expenses and Capital Expenditure | - | - | N/A | - | - |
| Multi-Category Expenses and Capital Expenditure (MCA) | |||||
| Output Expenses | - | - | - | - | - |
| Other Expenses | - | - | - | - | - |
| Capital Expenditure | - | N/A | - | - | - |
|
Total Appropriations |
230,633 | 18,383 | 25 | 18,408 | 249,041 |
|
Crown Revenue and Capital Receipts |
|||||
| Tax Revenue | 14,687,000 | N/A | 708,000 | 708,000 | 15,395,000 |
| Non-Tax Revenue | 80 | N/A | 49 | 49 | 129 |
| Capital Receipts | - | N/A | - | - | - |
|
Total Crown Revenue and Capital Receipts |
14,687,080 | N/A | 708,049 | 708,049 | 15,395,129 |
Part 2 - Details of Departmental Appropriations#
2.1 - Departmental Output Expenses#
Clearance and Enforcement Services Related to Craft (M21)
Scope of Appropriation
This appropriation is limited to the provision of services relating to craft arriving in and departing from New Zealand, including clearance of craft, and protection of New Zealand's interests through interventions, investigations and enforcement.
Expenses and Revenue
| 2018/19 | |||
|---|---|---|---|
| Estimates $000 |
Supplementary Estimates $000 |
Total $000 |
|
| Total Appropriation | 10,530 | (1,551) | 8,979 |
| Revenue from the Crown | 10,421 | (1,551) | 8,870 |
| Revenue from Others | 109 | - | 109 |
Reasons for Change in Appropriation
This appropriation decreased by $1.551 million to $8.979 million for 2018/19 due to:
- a decrease of $1.483 million through a fiscally neutral transfer to other appropriations to meet performance standards across all areas of responsibilities and to align the resource requirements with demand and activities
- a decrease of $80,000 for an expense transfer to 2019/20 for the Drug Smuggling Networks Strategic Disruption initiative, and
- a decrease of $15,000 for expense transfers across years for the Proceeds of Crime initiative.
The decrease is offset by:
- an increase of $15,000 for an expense transfer from 2017/18 for the Assurance Programme initiative, and
- an increase of $12,000 for expense transfers from 2017/18 for the Business Continuity Planning initiative and specialised training.
Clearance and Enforcement Services Related to Goods (M21)
Scope of Appropriation
This appropriation is limited to the provision of services relating to goods crossing the border, including clearance of goods, assessment and audit of revenue, trade compliance and supply chain security assurance, and protection of New Zealand's interests through interventions, audits, investigations and enforcement.
Expenses and Revenue
| 2018/19 | |||
|---|---|---|---|
| Estimates $000 |
Supplementary Estimates $000 |
Total $000 |
|
| Total Appropriation | 85,926 | 4,053 | 89,979 |
| Revenue from the Crown | 17,126 | 4,179 | 21,305 |
| Revenue from Others | 68,800 | (126) | 68,674 |
Reasons for Change in Appropriation
This appropriation increased by $4.053 million to $89.979 million for 2018/19 due to:
- an increase of $2.832 million through a fiscally neutral transfer from other appropriations to meet performance standards across all areas of responsibilities and to align the resource requirements with demand and activities
- an increase of $754,000 for the costs associated with the new valuation ruling revenue introduced in the new Customs and Excise Act
- an increase of $233,000 for an expense transfer from 2017/18 for the Customs and Excise Act initiative
- an increase of $224,000 for an expense transfer from 2017/18 for the Secure Trade Lane initiative
- an increase of $154,000 for an expense transfer from 2017/18 for the Assurance Programme initiative
- an increase of $93,000 for an expense transfer from 2017/18 for the non-intrusive inspection technology
- an increase of $73,000 for expense transfers from 2017/18 for specialised training and analytical software, and
- an increase of $67,000 for an expense transfer from 2017/18 for the Business Continuity Planning initiative.
The increase is partially offset by:
- a decrease of $279,000 for an expense transfer to 2019/20 for the Drug Smuggling Networks Strategic Disruption initiative
- a decrease of $79,000 for capital charge as a result of a capital transfer to the Ministry of Primary Industries for the Joint Border Management Systems initiative, and
- a decrease of $19,000 for expense transfers across years for the Proceeds of Crime initiative.
Clearance and Enforcement Services Related to Passengers and Crew (M21)
Scope of Appropriation
This appropriation is limited to the provision of services relating to passengers and crew crossing the border, including collecting information, clearance of people and their possessions, and protection of New Zealand's interests through interventions, investigations and enforcement.
Expenses and Revenue
| 2018/19 | |||
|---|---|---|---|
| Estimates $000 |
Supplementary Estimates $000 |
Total $000 |
|
| Total Appropriation | 65,513 | 6,469 | 71,982 |
| Revenue from the Crown | 594 | 40 | 634 |
| Revenue from Others | 64,919 | 4,316 | 69,235 |
Reasons for Change in Appropriation
The appropriation increased by $6.469 million to $71.982 million for 2018/19 due to:
- an increase of $4.966 million to manage increased volumes of passengers
- an increase of $1.463 million through a fiscally neutral transfer from other appropriations to meet performance standards across all areas of responsibilities and to align the resource requirements with demand and activities
- an increase of $92,000 for an expense transfer from 2017/18 for the Customs and Excise Act initiative
- an increase of $66,000 for an expense transfer from 2017/18 for the Assurance Programme initiative
- an increase of $53,000 for expense transfers from 2017/18 for specialised training, analytical software and X-Ray technology, and
- an increase of $26,000 for an expense transfer from 2017/18 for the Business Continuity Planning initiative.
The increase is partially offset by:
- a decrease of $192,000 for an expense transfer to 2019/20 for the Drug Smuggling Networks Strategic Disruption initiative, and
- a decrease of $5,000 for expense transfers across years for the Proceeds of Crime initiative.
Memorandum Account
| 2018/19 | |||
|---|---|---|---|
| Estimates $000 |
Supplementary Estimates $000 |
Total $000 |
|
|
Name of Memorandum Account |
|||
| Opening Balance at 1 July | 11,550 | 5,803 | 17,353 |
| Revenue | 64,919 | 4,950 | 69,869 |
| Expenses | (64,919) | (7,063) | (71,982) |
| Transfers and Adjustments | |||
| Closing Balance at 30 June | 11,550 | 3,690 | 15,240 |
Information and Intelligence Services (M21)
Scope of Appropriation
This appropriation is limited to the provision of information, intelligence and risk assessment services to external clients, and the operation of the National Maritime Coordination Centre.
Expenses and Revenue
| 2018/19 | |||
|---|---|---|---|
| Estimates $000 |
Supplementary Estimates $000 |
Total $000 |
|
| Total Appropriation | 15,302 | (2,071) | 13,231 |
| Revenue from the Crown | 14,450 | (2,071) | 12,379 |
| Revenue from Others | 852 | - | 852 |
Reasons for Change in Appropriation
This appropriation has decreased by $2.071 million to $13.231 million for 2018/19 due to:
- a decrease of $1.822 million through a fiscally neutral transfer to other appropriations to meet performance standards across all areas of responsibilities and to align the resource requirements with demand and activities
- a decrease of $235,000 for expense transfers across years for the Proceeds of Crime initiative, and
- a decrease of $73,000 for an expense transfer to 2019/20 across years for the Drug Smuggling Networks Strategic Disruption initiative.
The decrease is partially offset by:
- an increase of $42,000 for expense transfers from 2017/18 for specialised training and analytical software, and
- an increase of $17,000 for expense transfers from 2017/18 for the Customs and Excise Act initiative, the Assurance Programme initiative and the Business Continuity Planning initiative.
International Services and Ministerial Servicing (M21)
Scope of Appropriation
This appropriation is limited to the provision of international services, obligations, and assistance, and the provision of services to Ministers to enable them to discharge their portfolio (other than policy decision-making) responsibilities.
Expenses and Revenue
| 2018/19 | |||
|---|---|---|---|
| Estimates $000 |
Supplementary Estimates $000 |
Total $000 |
|
| Total Appropriation | 10,493 | 199 | 10,692 |
| Revenue from the Crown | 8,502 | 199 | 8,701 |
| Revenue from Others | 1,991 | - | 1,991 |
Reasons for Change in Appropriation
This appropriation has increased by $199,000 to $10.692 million for 2018/19 due to:
- an increase of $222,000 for an expense transfer from 2017/18 for the Pacific Programme initiative, and
- an increase of $8,000 for expense transfers from 2017/18 for the Customs and Excise Act initiative, the Assurance Programme initiative and the Business Continuity Planning initiative.
The increase is offset by:
- a decrease of $11,000 through a fiscally neutral transfer to other appropriations to meet performance standards across all areas of responsibilities and to align the resource requirements with demand and activities, and
- a decrease of $20,000 for expense transfers to 2019/20 for the Drug Smuggling Networks Strategic Disruption initiative.
Policy Advice (M21)
Scope of Appropriation
This appropriation is limited to the provision of advice (including second opinion advice and contributions to policy advice led by other agencies) to support decision-making by Ministers on government policy matters.
Expenses and Revenue
| 2018/19 | |||
|---|---|---|---|
| Estimates $000 |
Supplementary Estimates $000 |
Total $000 |
|
| Total Appropriation | 5,384 | (1,482) | 3,902 |
| Revenue from the Crown | 5,349 | (1,482) | 3,867 |
| Revenue from Others | 35 | - | 35 |
Reasons for Change in Appropriation
This appropriation has decreased by $1.482 million to $3.902 million for 2018/19 due to:
- a decrease of $1.295 million through a fiscally neutral transfer to other appropriations to meet performance standards across all areas of responsibilities and to align the resource requirements with demand and activities
- a decrease of $208,000 for expense transfers across years for the Secure Trade Lane initiative, and
- a decrease of $7,000 for an expense transfer to 2019/20 for the Drug Smuggling Networks Strategic Disruption initiative.
The decrease is partially offset by an increase of $28,000 for expense transfers from 2017/18 for the Customs and Excise Act initiative, the Assurance Programme initiative and the Business Continuity Planning initiative.
Revenue Collection (M21)
Scope of Appropriation
This appropriation is limited to the provision of services relating to receipt and processing of revenues owing to the Crown and other agencies, revenue assurance, credit and debt management.
Expenses and Revenue
| 2018/19 | |||
|---|---|---|---|
| Estimates $000 |
Supplementary Estimates $000 |
Total $000 |
|
| Total Appropriation | 10,085 | 235 | 10,320 |
| Revenue from the Crown | 9,447 | 235 | 9,682 |
| Revenue from Others | 638 | - | 638 |
Reasons for Change in Appropriation
This appropriation has increased by $235,000 to $10.320 million for 2018/19 due to:
- an increase of $81,000 through a fiscally neutral transfer from other appropriations to meet performance standards across all areas of responsibilities and to align the resource requirements with demand and activities.
- an increase of $71,000 for an expense transfer from 2017/18 for the Customs and Excise Act initiative
- an increase of $52,000 for an expense transfer from 2017/18 for the Assurance Programme initiative
- an increase of $23,000 for expense transfers from 2017/18 for specialised training and X-Ray Technology, and
- an increase of $21,000 for an expense transfer from 2017/18 for the Business Continuity Planning initiative.
The increase is offset by:
- a decrease of $13,000 for an expense transfer to 2019/20 for the Drug Smuggling Networks Strategic Disruption initiative.
2.3 - Departmental Capital Expenditure and Capital Injections#
New Zealand Customs Service - Capital Expenditure PLA (M21)
Scope of Appropriation
This appropriation is limited to the purchase or development of assets by and for the use of the New Zealand Customs Service, as authorised by section 24(1) of the Public Finance Act 1989.
Capital Expenditure
| 2018/19 | |||
|---|---|---|---|
| Estimates $000 |
Supplementary Estimates $000 |
Total $000 |
|
| Forests/Agricultural | - | - | - |
| Land | - | - | - |
| Property, Plant and Equipment | 7,440 | 4,655 | 12,095 |
| Intangibles | 11,900 | 7,876 | 19,776 |
| Other | - | - | - |
|
Total Appropriation |
19,340 | 12,531 | 31,871 |
Reasons for Change in Appropriation
This appropriation has increased by $12.531 million to $31.871 million for 2018/19 due to an increase in the following projects of:
- $2.500 million for Risk and Intelligence software development
- $5.300 million for Non-intrusive equipment
- $1.400 million for the refresh of computer software and hardware equipment, and
- $3.300 million for Border Management Systems upgrade
Capital Injections and Movements in Departmental Net Assets
New Zealand Customs Service
| Details of Net Asset Schedule | 2018/19 Main Estimates Projections $000 |
2018/19 Supplementary Estimates Projections $000 |
Explanation of Projected Movements in 2018/19 |
|---|---|---|---|
| Opening Balance | 163,244 | 166,786 | Supplementary Estimates opening balance reflects the audited results as at 30 June 2018. |
| Capital Injections | 2,742 | 2,742 | |
| Capital Withdrawals | - | (2,648) | |
| Surplus to be Retained (Deficit Incurred) | - | (2,113) | |
| Other Movements | - | - | |
|
Closing Balance |
165,986 | 164,767 |
Part 3 - Details of Non-Departmental Appropriations#
3.4 - Non-Departmental Other Expenses#
Provision of ACC-equivalent cover for New Zealand employees working overseas PLA (M21)
Scope of Appropriation
This appropriation is limited to payments authorised by section 65ZG of the Public Finance Act 1989 under the indemnity given by the Minister of Finance under section 65ZD of that Act for the provision of ACC-equivalent cover New Zealand employees working overseas as specified in the indemnity.
Expenses
| 2018/19 | |||
|---|---|---|---|
| Estimates $000 |
Supplementary Estimates $000 |
Total $000 |
|
| Total Appropriation | - | 5 | 5 |
What is Intended to be Achieved with this Appropriation
This appropriation is intended to achieve the provision of ACC-equivalent cover for New Zealand employees of the New Zealand Customs Service working overseas.
How Performance will be Assessed and End of Year Reporting Requirements
An exemption was granted under section 15D(2)(b)(ii) of the Public Finance Act 1989 as any performance information is not likely to be informative.
Reasons for Change in Appropriation
This is a new appropriation added to Vote Customs in 2018/19, to provide ACC-equivalent cover for New Zealand employees of the New Zealand Customs Service working overseas.
World Customs Organization (M21)
Scope of Appropriation
New Zealand's contribution to the operating budget of the WCO.
Expenses
| 2018/19 | |||
|---|---|---|---|
| Estimates $000 |
Supplementary Estimates $000 |
Total $000 |
|
| Total Appropriation | 60 | 20 | 80 |
Reasons for Change in Appropriation
This appropriation has increased by $20,000 to $80,000 for 2018/19 due to an increase to provide for currency changes.