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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

124: Other times for payment of duty

You could also call this:

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

Illustration for Customs and Excise Act 2018

When you need to pay duty, there are some specific times you must follow. You can find more information about paying excise duty in clause 5 of Schedule 3. If an assessment is amended under section 112, you must pay the duty to Customs within 20 working days after the amendment date. You will get a notice of the amendment, but the countdown starts from the amendment date.

If you get an assessment under section 113, you must pay the duty within 20 working days after Customs gives you written notice. The same rule applies if you get an assessment under sections 114 to 116 - you must pay within 20 working days after getting written notice from Customs. If an assessment is amended under section 117, you must pay the duty within 20 working days after getting written notice of the amendment.

You must also pay duty within 20 working days if it is demanded under section 138(3) or 139(4). The chief executive can ask you to pay the duty earlier if they think you will not be able to pay on time. If you are asked to pay earlier, you must do so within the new time given.

If you disagree with the chief executive's decision, you can appeal to a Customs Appeal Authority within 20 working days after getting notice of 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=DLM7039378.

Topics:
Money and consumer rights > Taxes
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123: Persons may be authorised to defer payment of duty on imported goods, or

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

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125: Importer, etc, leaving New Zealand, or

"Paying duty before you leave New Zealand"

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

124Other times for payment of duty

  1. See clause 5 of Schedule 3 in relation to the payment of excise duty.

  2. Duty that results from an amendment of an assessment under section 112 must be paid to Customs within 20 working days after the date on which the assessment is amended.

  3. Duty that results from an assessment under section 113 must be paid to Customs within 20 working days after the date on which written notice of the assessment is given by Customs.

  4. Excise duty or excise-equivalent duty that is assessed under any of sections 114 to 116 must be paid to Customs within 20 working days after the date on which written notice of the assessment is given by Customs.

  5. Duty that results from an amendment of an assessment under section 117 must be paid to Customs within 20 working days after the date on which written notice of the amendment is given by Customs.

  6. Duty that is demanded under section 138(3) or 139(4) must be paid to Customs within 20 working days after the date on which the demand is given.

  7. If the chief executive has reasonable cause to believe that a person will be unable to pay any duty within the time given by subsection (2), (3), (5), or (6),—

  8. the chief executive may, by notice in writing, require the person to pay the duty within an earlier time specified in the notice; and
    1. the person must pay the duty within that earlier time.

      1. If a person who is liable for duty is dissatisfied with a decision of the chief executive under subsection (7), the person 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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