Customs and Excise Act 2018

Entry and exit of goods, persons, and craft - Customs places and Customs-controlled areas - Customs-controlled areas

68: Offences in relation to Customs-controlled areas

You could also call this:

"Breaking rules in special Customs areas can lead to fines or even prison"

Illustration for Customs and Excise Act 2018

If you do not follow the rules in a Customs-controlled area, you can commit an offence. You must comply with section 56(1)(a) or you will commit an offence. If you commit this offence, except with tobacco, you can get a fine. You can get a fine of up to $5,000 or three times the value of the goods, whichever is greater, if you are an individual. If you are a company, you can get a fine of up to $25,000 or three times the value of the goods, whichever is greater. If the offence involves tobacco, the penalty is different. You can get a prison sentence of up to six months, or a fine of up to $20,000, or both, if you are an individual. If you are a company, you can get a fine of up to $100,000. You must also comply with section 56(1)(b) to (g) or you will commit an offence. If you commit this offence, you can get a fine of up to $5,000 if you are an individual, or up to $25,000 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=DLM7039273.


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Part 3Entry and exit of goods, persons, and craft
Customs places and Customs-controlled areas: Customs-controlled areas

68Offences in relation to Customs-controlled areas

  1. A person commits an offence if the person, without reasonable excuse, fails to comply with section 56(1)(a).

  2. A person who commits an offence under subsection (1), other than an offence involving goods that are tobacco, is liable on conviction,—

  3. in the case of an individual, to a fine not exceeding the greater of the following:
    1. $5,000:
      1. an amount equal to 3 times the value of the goods to which the offence relates:
      2. in the case of a body corporate, to a fine not exceeding the greater of the following:
        1. $25,000:
          1. an amount equal to 3 times the value of the goods to which the offence relates.
          2. A person who commits an offence under subsection (1) involving goods that are tobacco is liable on conviction,—

          3. in the case of an individual, to—
            1. imprisonment for a term not exceeding 6 months; or
              1. a fine not exceeding $20,000; or
                1. both:
                2. in the case of a body corporate, to a fine not exceeding $100,000.
                  1. A person commits an offence if the person, without reasonable excuse, fails to comply with section 56(1)(b) to (g).

                  2. A person who commits an offence under subsection (4) is liable on conviction,—

                  3. 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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