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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

123: Persons may be authorised to defer payment of duty on imported goods

You could also call this:

"You can get permission to pay import duty later than usual."

Illustration for Customs and Excise Act 2018

The chief executive can let you delay paying duty on goods you import. They can set conditions for this and decide when you have to pay the duty, which can be later than the usual time given by section 122. They can also set a special period for you to account for the duty.

The chief executive has the power to stop or withdraw the permission to delay paying duty, change the conditions, or change the special period for accounting for the duty. If they make any of these decisions, they must tell you in writing.

If you are not happy with the chief executive's decision, you can appeal to a Customs Appeal Authority within 20 working days of being told about the decision.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039377.

Topics:
Money and consumer rights > TaxesBusiness > Industry rules
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122: Time for payment of duty on imported goods: general rule, or

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

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124: Other times for payment of duty, or

"When to pay duty if it's not the usual time"

Part 3Entry and exit of goods, persons, and craft
Assessment, payment, and recovery of duty: Times for payment of duty

123Persons may be authorised to defer payment of duty on imported goods

  1. The chief executive may,—

  2. subject to any terms and conditions that he or she considers appropriate, authorise a person or a class of persons to defer the payment of duty on imported goods to a time after the time given by section 122; and
    1. for that purpose, determine a duty accounting period.

      1. The chief executive may—

      2. suspend or withdraw an authorisation given under subsection (1)(a); or
        1. vary any term or condition under which the authorisation is given; or
          1. vary any duty accounting period determined under subsection (1)(b).

            1. The chief executive must, by notice in writing, advise the persons affected of a decision of the chief executive under this section.

            2. A person who is dissatisfied with a decision of the chief executive under this section may, within 20 working days after the date on which notice of the decision is given, appeal to a Customs Appeal Authority against that decision.

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