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Customs and Excise Act 2018

Entry and exit of goods, persons, and craft - Assessment, payment, and recovery of duty - Appeals, etc

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

You could also call this:

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

Illustration for Customs and Excise Act 2018

If you have lodged an appeal or asked for an administrative review under certain parts of the law, such as subpart 5 of this Part or subpart 3 of Part 5, the chief executive can let your goods be released. The chief executive will only do this if you give a security that they think is enough to cover the full amount of duty you owe. When your goods are released, they are no longer under the control of Customs.

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Topics:
Money and consumer rights > TaxesBusiness > Industry rules
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125: Importer, etc, leaving New Zealand, or

"Paying duty before you leave New Zealand"

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127: Obligation to pay duty not suspended by appeal, etc, or

"You still have to pay duty even if you're appealing a decision"

Part 3Entry and exit of goods, persons, and craft
Assessment, payment, and recovery of duty: Appeals, etc

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

  1. Despite anything to the contrary in this Act, if an appeal or an administrative review has been lodged under this subpart, subpart 5 of this Part, or subpart 3 of Part 5, the chief executive may, subject to receiving any security that he or she considers sufficient to cover the full amount of duty, release the goods so that they cease to be subject to the control of Customs.

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