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Customs and Excise Act 2018

Entry and exit of goods, persons, and craft - Assessment, payment, and recovery of duty - Charges on goods

132: Offence in relation to direction of chief executive under section 130(3)(b)

You could also call this:

"Not following a direction from the chief executive can be a crime"

Illustration for Customs and Excise Act 2018

If you get a direction from the chief executive under section 130(3)(b) and you do not follow it, you might commit an offence. This can happen if you do not have a good reason or the chief executive's consent to not follow the direction. You could be fined if you are found guilty of this offence.

If you are an individual, you could be fined up to $5,000. If you are a company, you could be fined up to $25,000.

If you knowingly do not follow the direction from the chief executive under section 130(3)(b) without their consent, you might also commit an offence. You could be fined if you are found guilty of this offence.

If you are an individual, you could be fined up to $15,000 or three times the value of the goods involved, whichever is greater. If you are a company, you could be fined up to $75,000 or three times the value of the goods involved, whichever is greater.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039397.

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131: Related persons for purposes of section 130(5), or

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133: Rights and duties of chief executive in relation to unpaid duty, or

"What happens when the chief executive deals with unpaid duty on goods"

Part 3Entry and exit of goods, persons, and craft
Assessment, payment, and recovery of duty: Charges on goods

132Offence in relation to direction of chief executive under section 130(3)(b)

  1. A person to whom a direction is given under section 130(3)(b) commits an offence if the person, without the consent of the chief executive or reasonable excuse, fails to comply with the direction.

  2. A person who commits an offence under subsection (1) is liable on conviction,—

  3. in the case of an individual, to a fine not exceeding $5,000:
    1. in the case of a body corporate, to a fine not exceeding $25,000.

      1. A person to whom a direction is given under section 130(3)(b) commits an offence if the person, knowingly and without the consent of the chief executive, fails to comply with the direction.

      2. A person who commits an offence under subsection (3) is liable on conviction,—

      3. in the case of an individual, to a fine not exceeding the greater of the following:
        1. $15,000:
          1. an amount equal to 3 times the value of the goods to which the offence relates:
          2. in the case of a body corporate, to a fine not exceeding the greater of the following:
            1. $75,000:
              1. an amount equal to 3 times the value of the goods to which the offence relates.

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