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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

118: Limitation of time for amendment of assessments

You could also call this:

"Time limit for changing how much duty you owe, unless you tried to cheat"

Illustration for Customs and Excise Act 2018

If you have an assessment of duty, the chief executive can change it to increase the amount you owe, but only within 4 years of the original assessment. After 4 years, the chief executive cannot increase the amount you owe. However, if the chief executive thinks someone was fraudulent or wilfully misleading when they entered goods, they can change the assessment at any time to increase the amount you owe. The term "entry" in this case means what is defined in section 284. You can find more information about this by looking at the related legislation.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039369.

Topics:
Money and consumer rights > Taxes
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117: Amendment of assessments, or

"Changing a decision about how much duty you owe"

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119: Assessment to be taken to be correct, or

"The government's decision on how much tax you owe is assumed to be correct unless it's reviewed or appealed."

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

118Limitation of time for amendment of assessments

  1. If an assessment of duty has been made under this Act, the chief executive may not amend the assessment so as to increase the amount of the assessment any later than 4 years after the date on which the original assessment was made.

  2. Despite subsection (1), in a case where, in the opinion of the chief executive, an entry for the goods was fraudulent or wilfully misleading, the chief executive may amend the assessment at any time so as to increase the amount of the assessment.

  3. In subsection (2), entry has the meaning given to that term in section 284.

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