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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

125: Importer, etc, leaving New Zealand

You could also call this:

"Paying duty before you leave New Zealand"

Illustration for Customs and Excise Act 2018

If you owe duty and the chief executive thinks you are about to leave New Zealand before you have to pay it, they can ask you to pay the duty sooner. They will send you a notice in writing telling you when you have to pay the duty. You must pay the duty by the time they say in the notice. If you do not agree with the chief executive's decision, you can appeal to a Customs Appeal Authority within 20 working days after they tell you about their decision. The rules about notices under section 210 of the District Court Act 2016 or section 40 of the Senior Courts Act 2016 also apply to notices about paying duty sooner, like they were a normal proceeding to recover duty.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039380.

Topics:
Money and consumer rights > TaxesTransport and travel > Leaving 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"

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126: Chief executive may allow release of goods where appeal, etc, lodged, or

"The chief executive can release your goods if you appeal and pay a security to cover the duty you owe."

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

125Importer, etc, leaving New Zealand

  1. If the chief executive has reasonable cause to believe that a person is about to leave New Zealand before the time by which duty owing by the person must be paid under this Act,—

  2. 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 the person is dissatisfied with a decision of the chief executive under this section, 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.

      2. Section 210 of the District Court Act 2016 or section 40 of the Senior Courts Act 2016 (as the case may be) extends and applies in relation to a notice under this section as if it were a proceeding for the recovery of duty made in the ordinary course.

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