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

27: Offences in relation to failure to answer questions or produce documents

You could also call this:

"Telling lies or not answering Customs questions can get you in trouble"

Illustration for Customs and Excise Act 2018

If you are asked questions by a Customs officer when you arrive in New Zealand, you must answer them truthfully. You can read more about this in section 26(2) and section 26(3) and section 26(4). If you refuse to answer, give a false answer, or do not produce documents when asked, you can be charged with an offence.

You will be in trouble if you do not do what the Customs officer asks you to do. The Customs officer has the right to ask you questions and request documents, and you must comply with their requests.

If you are found guilty of this offence, you may have to pay a fine, which can be up to $5,000 if you are an individual, or up to $25,000 if you are a company, as stated in the Customs and Excise Act 2018.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039223.


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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"


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28: Persons arriving in New Zealand to report to Customs officer or Police station, or

"When you arrive in New Zealand, you must go to a Customs officer or Police station to report."

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

  1. A person referred to in section 26(4) commits an offence if the person—

  2. refuses to answer any question put to that person by a Customs officer under section 26(2); or
    1. knowingly gives a false answer to any question put to that person by a Customs officer under section 26(2); or
      1. fails to comply immediately with any request made to that person by a Customs officer under section 26(3).
        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 $5,000:
          1. in the case of a body corporate, to a fine not exceeding $25,000.
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