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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

119: Assessment to be taken to be correct

You could also call this:

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

Illustration for Customs and Excise Act 2018

When the chief executive makes an assessment under this Act, you must consider it to be correct. You have to pay duty on the goods based on this assessment, unless someone reviews it or you appeal. If you appeal, a different amount of duty might be decided, or it might be decided that you do not have to pay duty, see the related legislation for more information. You will know the correct amount of duty to pay after the review or appeal is finished.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039371.

Topics:
Money and consumer rights > Taxes
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118: Limitation of time for amendment of assessments, or

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

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120: Duty to be proportionate, or

"You pay duties fairly based on how much, heavy, or big something is, or what it's worth."

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

119Assessment to be taken to be correct

  1. Every assessment made by the chief executive under this Act, including an assessment made by way of amendment, must be taken to be correct.

  2. Duty is payable on the goods accordingly unless, on an administrative review or an appeal,—

  3. a different amount is determined to be the duty payable on the goods; or
    1. it is determined that no duty is payable.

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