Customs and Excise Act 2018

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

25: Offences in relation to inward report, etc

You could also call this:

"Breaking the rules about reporting your boat's arrival in New Zealand can lead to big fines"

Illustration for Customs and Excise Act 2018

If you own a craft or are in charge of one, you commit an offence if you do not follow the rules in section 24(1)(a) or if the inward report you provide is not done correctly according to section 24(2). You also commit an offence if you do not follow a direction from Customs as stated in section 24(1)(b).

If you commit one of these offences, you can be fined up to $5,000. You commit an offence if the inward report you provide has incorrect or misleading information, or if the supporting documents are not genuine or are incorrect.

If you commit this type of offence, you can be fined up to $20,000 if you are an individual, or up to $100,000 if you are a company.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039217.


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24: Inward report, etc, or

"Telling Customs when your boat arrives in New Zealand"


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26: Requirement to answer questions and produce documents, or

"Answering Customs officers' questions and showing documents when arriving or leaving New Zealand"

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

25Offences in relation to inward report, etc

  1. The owner of a craft and the person in charge of the craft each commit an offence if—

  2. they fail to comply with section 24(1)(a); or
    1. an inward report that is provided is not provided in accordance with section 24(2).
      1. The person in charge of a craft commits an offence if the person fails to comply with a Customs direction given to the person under section 24(1)(b).

      2. A person who commits an offence under subsection (1) or (2) is liable on conviction to a fine not exceeding $5,000.

      3. The owner of a craft and the person in charge of the craft each commit an offence if—

      4. an inward report that is provided under section 24(1)(a) is erroneous, misleading, or defective in any material particular; or
        1. any supporting document that is provided under section 24(2)(b) is erroneous, misleading, or not genuine.
          1. A person who commits an offence under subsection (4) 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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