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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

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

You could also call this:

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

Illustration for Customs and Excise Act 2018

If you appeal or take part in a review or court case about the duty you have to pay, it does not mean you do not have to pay the duty. You still have to pay the duty while the appeal or case is happening. The government can still take the duty from you, even if you are appealing or in a court case. If you win your appeal or case, the government will give back any extra duty they took from you that you should not have paid. The government may also release you from any conditions related to a security you gave under section 240. However, if the government appeals a decision that says they have to give you back duty, they do not have to give it back until the appeal is finished.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039384.

Topics:
Money and consumer rights > Taxes
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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."

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128: Chief executive to pay interest on duty refunded on appeal, etc, or

"Get interest on your refund if you overpaid duty and win an appeal"

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

127Obligation to pay duty not suspended by appeal, etc

  1. The obligation to pay duty under this Act is not suspended by any appeal, administrative review, or legal proceedings.

  2. The right to recover and receive duty under this Act is not suspended by any appeal, administrative review, or legal proceedings.

  3. If an appellant or any other person is successful in any appeal, administrative review, or legal proceedings,—

  4. the amount (if any) of the duty, or any security, received by the chief executive in excess of the amount that was properly payable must immediately be refunded to the appellant or other person by the chief executive; or
    1. as the case may be, the appellant or other person must be released from the conditions of the security imposed under section 240.

      1. The chief executive’s obligation under subsection (3) is suspended pending the outcome of any appeal lodged by the chief executive under this Act or any other enactment against a decision requiring the duty to be refunded.

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