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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 - Departure of craft

46: Offences in relation to outward cargo report

You could also call this:

"Breaking the rules about reporting what's being sent out of New Zealand on a ship or plane is an offence"

Illustration for Customs and Excise Act 2018

If you are a person who has to give Customs an outward cargo report, you commit an offence if you do not follow the rules. You can find these rules in section 45(2) and (5). If you give Customs a report that has wrong or misleading information, or is not genuine, you also commit an offence.

You commit an offence if you give Customs a supporting document that has wrong or misleading information, or is not genuine. This document is mentioned in section 45(5)(b).

If you commit an offence, you can get a fine. If you are an individual, the fine can be up to $20,000. If you are a body corporate, the fine can be up to $100,000.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039244.

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45: Outward cargo report, or

"Telling Customs what's on a ship or plane leaving New Zealand"

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47: Purposes for which powers under sections 48 and 49 may be exercised, or

"Why the chief executive can use certain powers to enforce the law and keep people safe"

Part 3Entry and exit of goods, persons, and craft
Arrival and departure of goods, persons, and craft: Departure of craft

46Offences in relation to outward cargo report

  1. A person referred to in section 45(3) or (4) commits an offence if the person—

  2. fails to comply with section 45(2) and (5); or
    1. provides Customs with an outward cargo report under section 45(2) that is erroneous in a material particular, misleading, or not genuine; or
      1. provides Customs with a supporting document under section 45(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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