When you make an entry for goods under this Act, you are saying how much duty you think you need to pay for those goods. This is like an assessment of the duty that is owed. You do this as the importer, licensee, or owner of the goods, depending on your role.
You can look at the 1996 No 27 s 88(1) to compare with this provision.
This means you are responsible for working out the duty payable for the goods you are bringing into the country.
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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039361.
110: Chief executive’s general obligation in relation to collection of duty, or
"The boss of Customs must collect duty in a fair and reasonable way, using available resources."
112: Importer to amend assessment that includes provisional Customs value, or
"Fix the import papers with the final price when you first guessed the cost of goods coming into New Zealand"
An entry for goods made under this Act is an assessment by the importer or licensee or owner (as the case may be) of the duty payable in respect of those goods.
