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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

114: Assessment of excise duty and excise-equivalent duty where approval not complied with

You could also call this:

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

Illustration for Customs and Excise Act 2018

If the chief executive has given you approval for certain goods, but you do not follow the conditions of that approval, the chief executive can take action. The chief executive must have a good reason to think you did not follow the conditions on purpose or by mistake. The chief executive can then decide you need to pay excise duty or excise-equivalent duty on those goods. You will have to pay the same rate of duty that you would have paid if the chief executive had not given you approval in the first place.

You are the one who has to pay this duty, and Customs will send you a written notice to tell you about the decision. If you are not happy with the chief executive's decision, you can either ask for the decision to be reviewed or appeal to a Customs Appeal Authority within 20 working days of getting the notice. You can find more information about this by looking at the Customs and Excise Act 2018 and similar laws, such as s 83(1)–(4), (6), (7).

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039365.

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

114Assessment of excise duty and excise-equivalent duty where approval not complied with

  1. This section applies if the chief executive—

  2. has, in respect of any goods, granted an approval under—
    1. item 99.35.10L, 99.35.30E, 99.44.10K, 99.44.30D, or 99.55.00D in Part A of the Excise and Excise-equivalent Duties Table; or
      1. item 22.07 or 22.08 in Part B of the Excise and Excise-equivalent Duties Table; and
      2. has reasonable cause to suspect that—
        1. any conditions of the approval have not been complied with; and
          1. the non-compliance was intentional or negligent.

          2. The chief executive may make an assessment of excise duty or excise-equivalent duty (as the case may be) in respect of the goods.

          3. If an assessment is made, the rate of duty to be applied is the rate that would be applicable if the chief executive had not granted the approval.

          4. The duty is payable by the person to whom the approval was granted.

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

          6. If that person is dissatisfied with a decision of the chief executive under this section, that 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:

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

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