Customs and Excise Act 2018

Entry and exit of goods, persons, and craft - Entry and accounting for goods - Transportation within New Zealand

84: Offences in relation to transportation of imported goods

You could also call this:

"Breaking rules when moving imported goods can get you in trouble"

Illustration for Customs and Excise Act 2018

If you do not follow the rules in section 83, you can commit an offence. You need a good reason for not following the rules. If you break the rules and get caught, you can get in trouble. The trouble you get in depends on what you did and who you are.

If you are an individual and you break the rules with goods that are not tobacco, you can get a fine of up to $5,000. If you are a company and you break the rules with goods that are not tobacco, you can get a fine of up to $25,000. The rules are different if the goods are tobacco.

If you break the rules with tobacco, you can get in bigger trouble. As an individual, you can get a fine of up to $20,000, or you can go to prison for up to 6 months, or you can get both. As a company, you can get a fine of up to $100,000 if you break the rules with tobacco.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039294.


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83: Transportation of imported goods, or

"Moving goods into New Zealand: follow the rules before transporting them"


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Part 3Entry and exit of goods, persons, and craft
Entry and accounting for goods: Transportation within New Zealand

84Offences in relation to transportation of imported goods

  1. A person commits an offence if the person, without reasonable excuse, fails to comply with section 83.

  2. A person who commits an offence under this section, other than an offence involving goods that are tobacco (whether manufactured or not), 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.
      1. A person who commits an offence under this section involving goods that are tobacco (whether manufactured or not) is liable on conviction,—

      2. 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.
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