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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

116: Assessment of excise-equivalent duty on goods imported for further manufacture

You could also call this:

"Paying duty on imported goods used for something else"

Illustration for Customs and Excise Act 2018

If you import goods to New Zealand for further manufacture, you might not have to pay excise-equivalent duty on them. But if the chief executive thinks you have used the goods for something else, they can look into it. The chief executive can then decide that you have to pay the duty as if you had imported the goods for a different reason.

You will have to pay the excise-equivalent duty if the chief executive decides you have to. If there are several importers, you are all responsible for paying the duty. The Customs office will send you a written notice to tell you about the decision.

If you do not agree with the chief executive's decision, you can either ask for a review of the decision or appeal to a Customs Appeal Authority. You have 20 working days to do this after you receive the notice about the decision.

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Topics:
Money and consumer rights > TaxesBusiness > Industry rules
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115: Assessment of excise duty on beer or wine otherwise exempt, or

"Paying excise duty on exempt beer or wine if used incorrectly"

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117: Amendment of assessments, or

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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

116Assessment of excise-equivalent duty on goods imported for further manufacture

  1. This section applies if—

  2. excise-equivalent duty is not levied on any imported goods on the basis that the goods are imported for further manufacture; and
    1. the chief executive has reasonable cause to suspect that the goods have been dealt with otherwise than on that basis.

      1. The chief executive may make an assessment of excise-equivalent duty on the goods as if they had been imported otherwise than on that basis.

      2. The duty is payable by the importer.

      3. If there is more than 1 importer, their liability is joint and several.

      4. Customs must, by notice in writing, advise the importer of the assessment.

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

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