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Customs and Excise Act 2018

Entry and exit of goods, persons, and craft - Assessment, payment, and recovery of duty - Refunds, remissions, and drawbacks of duty

142: Chief executive may refund duty paid in error

You could also call this:

"Getting a refund if you paid duty by mistake"

Illustration for Customs and Excise Act 2018

If you paid duty by mistake, the chief executive might give you a refund. The chief executive can refund the duty if they are sure it was paid in error. You can get a refund within four years of paying the duty. If you ask for a refund within four years, you might still get one even if it is after the four years are up. The chief executive does not have to give you a refund if there is a good reason not to, like if the law that sets the duty is clear.

If the chief executive decides not to give you a refund, you can appeal to a Customs Appeal Authority. You have 20 working days to appeal after you get notice of the decision. You can look at the Customs and Excise Act 1986 to compare with this law. The chief executive's decision is important, and you have the right to appeal if you disagree with it.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039414.

Topics:
Money and consumer rights > Taxes
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"When duty rates change, this rule explains which rate applies to your goods"

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"Getting a refund if you overpaid duty on imported goods"

Part 3Entry and exit of goods, persons, and craft
Assessment, payment, and recovery of duty: Refunds, remissions, and drawbacks of duty

142Chief executive may refund duty paid in error

  1. If the chief executive is satisfied that duty has been paid in error, either of law or of fact, the chief executive must, unless there is good reason not to, refund the duty—

  2. at any time within 4 years after the duty has been paid; or
    1. at any later time if an application is made within 4 years after the duty has been paid.

      1. To avoid doubt, an obvious error in the legal instrument that establishes a duty payable could constitute good reason under subsection (1) for the chief executive not to refund the duty.

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

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