Part 3Entry and exit of goods, persons, and craft
Entry and accounting for goods: Transportation within New Zealand
86Offences in relation to removal of goods from Customs-controlled areas
A person commits an offence if the person, without reasonable excuse, delivers or removes goods that are subject to the control of Customs from a Customs-controlled area in contravention of—
- section 85; or
- any condition of a permit or other authorisation granted under section 85(1)(b).
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,—
- 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.
A person who commits an offence under this section involving goods that are tobacco (whether manufactured or not) is liable on conviction,—
- in the case of an individual, to—
- imprisonment for a term not exceeding 6 months; or
- a fine not exceeding $20,000; or
- both:
- imprisonment for a term not exceeding 6 months; or
- in the case of a body corporate, to a fine not exceeding $100,000.


