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Customs and Excise Act 2018

Entry and exit of goods, persons, and craft - Arrival and departure of goods, persons, and craft - Pre-arrival of craft in New Zealand

15: Offences in relation to inward cargo report

You could also call this:

"Breaking the rules about reporting goods coming into New Zealand can lead to big fines."

Illustration for Customs and Excise Act 2018

If you are a person who needs to give Customs an inward cargo report, you must do it correctly. You commit an offence if you fail to comply with the rules in section 14(2) and (5). You also commit an offence if you give Customs a report that is wrong, misleading, or not genuine, or if you give them a supporting document that is wrong, misleading, or not genuine.

If you commit an offence, you can be fined. If you are an individual, you can be fined up to $20,000. If you are a company, you can be fined up to $100,000. You can find more information about this by looking at s 192A.

You have to follow the rules when giving Customs an inward cargo report, and you have to make sure the information you give them is correct and genuine.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039206.

Topics:
Money and consumer rights > Importing and exportingBusiness > Industry rules
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14: Inward cargo report, or

"Telling Customs about goods arriving in New Zealand"

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16: Application of sections 17 to 25, or

"Rules for crafts arriving in New Zealand with people or goods to be checked"

Part 3Entry and exit of goods, persons, and craft
Arrival and departure of goods, persons, and craft: Pre-arrival of craft in New Zealand

15Offences in relation to inward cargo report

  1. A person referred to in section 14(3) or (4) commits an offence if the person—

  2. fails to comply with section 14(2) and (5); or
    1. provides Customs with an inward cargo report under section 14(2) that is erroneous in a material particular, misleading, or not genuine; or
      1. provides Customs with a supporting document under section 14(5)(b) that is erroneous, misleading, or not genuine.

        1. A person who commits an offence under this section is liable on conviction,—

        2. in the case of an individual, to a fine not exceeding $20,000:
          1. in the case of a body corporate, to a fine not exceeding $100,000.

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