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Customs and Excise Act 2018

Entry and exit of goods, persons, and craft - Assessment, payment, and recovery of duty - Joint liability for duty

140: Effect of payment of duty by one person on liability of other persons

You could also call this:

"If someone else pays the duty on your goods, you don't have to pay it anymore."

Illustration for Customs and Excise Act 2018

If you have to pay duty on goods, you don't have to pay it if someone else pays it for you. When someone else pays the duty, you are no longer responsible for paying it, unless the duty is given back or cancelled later. You can find more information about this by looking at the Customs and Excise Act from 1996.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039409.

Topics:
Money and consumer rights > TaxesBusiness > Industry rules
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139: Liability of owners of craft for duty on goods unlawfully landed, or

"Owners of boats must pay tax on goods brought into New Zealand illegally on their boat"

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141: Incidence of altered duties, or

"When duty rates change, this rule explains which rate applies to your goods"

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

140Effect of payment of duty by one person on liability of other persons

  1. The liability of a person under this Act for the payment of duty on goods is extinguished by the payment of that duty by any other person liable for the payment of it, unless that duty is subsequently refunded or remitted.

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