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Customs and Excise Act 2018

Entry and exit of goods, persons, and craft - Assessment, payment, and recovery of duty - Assessment of duty by chief executive

113: Chief executive may assess duty where no entry made

You could also call this:

"What happens if you don't declare your goods and the chief executive thinks you owe duty on them?"

Illustration for Customs and Excise Act 2018

If you have goods and you haven't made an entry for them, the chief executive might think you owe duty on those goods. The chief executive can then decide how much duty you owe and assess it. You will get a written notice from Customs telling you about the assessment.

If you don't agree with the chief executive's decision, you have 20 working days to either apply for an administrative review or appeal to a Customs Appeal Authority.

The chief executive can assess duty even if you weren't required to make an entry for the goods or if no one was required to make an entry for them, you can find more information by looking at the Customs and Excise Act 2018 and similar laws such as s 88(2)–(4).

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039364.

Topics:
Money and consumer rights > TaxesBusiness > Industry rules
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114: Assessment of excise duty and excise-equivalent duty where approval not complied with, or

"Paying duty on goods when you don't follow approval rules"

Part 3Entry and exit of goods, persons, and craft
Assessment, payment, and recovery of duty: Assessment of duty by chief executive

113Chief executive may assess duty where no entry made

  1. If the chief executive has reasonable cause to suspect that duty is owed on goods by a person who has not made an entry for the goods, the chief executive may assess the duty at the amount he or she considers appropriate.

  2. Customs must, by notice in writing, advise the person of the assessment.

  3. If the person is dissatisfied with a decision of the chief executive under this section, the person may, within 20 working days after the date on which notice of the decision is given, do 1 (but not both) of the following:

  4. apply for an administrative review of the decision:
    1. appeal to a Customs Appeal Authority against the decision.

      1. For the purposes of subsection (1), it does not matter if—

      2. the person was not required to make an entry for the goods; or
        1. no entry was required to be made for the goods by any person.

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