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Customs and Excise Act 2018

Entry and exit of goods, persons, and craft - Assessment, payment, and recovery of duty - Times for payment of duty

122: Time for payment of duty on imported goods: general rule

You could also call this:

"When to pay tax on goods brought into New Zealand"

Illustration for Customs and Excise Act 2018

When you bring goods into New Zealand, you must pay duty to Customs in certain situations. You have to pay duty when the goods have been entered correctly and cleared for use in the country, as outlined in section 75. You also have to pay duty when the goods are entered correctly to be taken to a place where they will be manufactured, as outlined in section 75.

You must pay duty if the goods were brought into the country or dealt with incorrectly, without being entered as required by section 75. You have to pay duty if someone has broken the law in relation to the goods. This is the general rule for when you have to pay duty on goods you import.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039376.

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Money and consumer rights > TaxesBusiness > Industry rules
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Part 3Entry and exit of goods, persons, and craft
Assessment, payment, and recovery of duty: Times for payment of duty

122Time for payment of duty on imported goods: general rule

  1. Except as otherwise provided in this Act, the duty on imported goods must be paid to Customs when—

  2. the goods have been entered in accordance with section 75 and the entry has been passed for home consumption; or
    1. the goods have been entered in accordance with section 75 for removal to a manufacturing area; or
      1. the goods have been wrongfully landed, or otherwise wrongfully dealt with, without having been entered in accordance with section 75; or
        1. an offence under this Act has been committed in respect of the goods.

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