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Customs and Excise Act 2018

Entry and exit of goods, persons, and craft - Assessment, payment, and recovery of duty - General responsibilities of chief executive, etc

109: Responsibility to protect integrity of system for assessing and collecting duty

You could also call this:

"People in charge of collecting tax must keep the system fair and honest."

Illustration for Customs and Excise Act 2018

When you are working with Customs, you need to know that the people in charge, like the chief executive and Customs officers, have a big job. They must always try their best to protect the system that collects duty, which is a type of tax. This means they must make sure everything is fair and honest, and that people's private information is kept safe.

The system for collecting duty includes making sure people who pay duty are treated fairly and that their information is kept confidential. It also means that the people who collect duty must follow the law and be fair to everyone. You have the right to have your duty liabilities determined fairly and to have your individual affairs kept confidential.

The people who work with Customs must use their best efforts to make sure the system for collecting duty is fair and honest, and that everyone is treated the same. This is an important part of their job, and it helps to keep everything running smoothly and fairly.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039357.

Topics:
Money and consumer rights > Taxes
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Part 3Entry and exit of goods, persons, and craft
Assessment, payment, and recovery of duty: General responsibilities of chief executive, etc

109Responsibility to protect integrity of system for assessing and collecting duty

  1. The chief executive, Customs, and every Customs officer must, in carrying out their functions under this Act or any other enactment, at all times use their best endeavours to protect the integrity of the system for assessing and collecting duty.

  2. Without limiting its meaning, the integrity of the system for assessing and collecting duty includes—

  3. duty payers’ perceptions of that integrity; and
    1. duty payers’ rights to have their liabilities for duty determined fairly, impartially, and according to law; and
      1. duty payers’ rights to have their individual affairs kept confidential and treated with no greater or lesser favour than the affairs of other duty payers; and
        1. duty payers’ responsibilities to comply with the law; and
          1. the responsibilities of those administering the law to maintain the confidentiality of the affairs of duty payers; and
            1. the responsibilities of those administering the law to do so fairly, impartially, and according to law.