Part 3Entry and exit of goods, persons, and craft
Arrival and departure of goods, persons, and craft: Arrival of craft in New Zealand
27Offences in relation to failure to answer questions or produce documents
A person referred to in section 26(4) commits an offence if the person—
- refuses to answer any question put to that person by a Customs officer under section 26(2); or
- knowingly gives a false answer to any question put to that person by a Customs officer under section 26(2); or
- fails to comply immediately with any request made to that person by a Customs officer under section 26(3).
A person who commits an offence under this section is liable on conviction,—
- in the case of an individual, to a fine not exceeding $5,000:
- in the case of a body corporate, to a fine not exceeding $25,000.


