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Customs and Excise Act 2018

Entry and exit of goods, persons, and craft - Import duties - Origin and preferential Tariff provisions

105: Entry of goods at preferential rates of duty

You could also call this:

"Getting a discount on import taxes for goods"

Illustration for Customs and Excise Act 2018

When you claim a lower rate of duty for goods, this section applies. You are claiming a rate that is lower than the normal rate for those goods. The chief executive can ask you to prove your claim at the time the goods are entered or at a later time.

If the chief executive asks you to prove your claim when the goods are entered, you must do so to their satisfaction. If you do not, the goods cannot be entered at the lower rate of duty. The chief executive can also ask you to prove your claim after the goods have been entered.

You can find more information about this by looking at the Customs and Excise Act 2018 and similar laws, such as the 1996 law, which you can find on the legislation website.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039347.

Topics:
Money and consumer rights > TaxesBusiness > Industry rules
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104: Crown's right of compulsory acquisition, or

"The government can take goods if they think the price is too low and pay the owner for them."

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106: Unsubstantiated preference claims, or

"What happens if you don't prove where your imported goods come from"

Part 3Entry and exit of goods, persons, and craft
Import duties: Origin and preferential Tariff provisions

105Entry of goods at preferential rates of duty

  1. This section applies if a person claims, under this Act or any other enactment or authority, a rate of duty for goods that is lower than the rate set out in the Normal Tariff in respect of those goods.

  2. The chief executive may require the claim to be verified—

  3. at the time of entry of the goods; or
    1. at any subsequent time (including any time after the goods have ceased to be subject to the control of Customs).

      1. If the chief executive requires a claim to be verified at the time of entry of the goods and the claim is not verified to the chief executive’s satisfaction, the goods may not be entered at the lower rate of duty.

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