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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

144: Refunds of duty on goods under Part 2 of Tariff

You could also call this:

"Getting back duty you overpaid on imported goods"

Illustration for Customs and Excise Act 2018

If you pay duty on goods you import and later a lower duty rate or an exemption is approved under section 8 of the Tariff Act 1988, the chief executive must refund some or all of the duty you paid. This refund makes sure you only pay the correct amount of duty based on the new approval. The chief executive will work out the refund so the total duty you pay matches the new approval.

If you do not agree with the chief executive's decision about your refund, you can appeal to a Customs Appeal Authority. You must do this within 20 working days of being told about the decision.

You can ask for a review of the decision if you are not happy with it, and the Customs Appeal Authority will look at your case.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039416.

Topics:
Money and consumer rights > TaxesBusiness > Industry rules
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143: Refunds of duty related to provisional Customs value, or

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

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145: Other refunds and remissions of duty, or

"Getting money back if imported goods are damaged or don't meet standards"

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

144Refunds of duty on goods under Part 2 of Tariff

  1. If duty has been paid on imported goods and a lower rate of duty, or an exemption in respect of the goods, is subsequently approved under section 8 of the Tariff Act 1988, the chief executive must refund the whole or part of any duty paid so that the total duty paid on the goods is in accordance with the terms (including the effective date) of the approval.

  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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