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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

145: Other refunds and remissions of duty

You could also call this:

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

Illustration for Customs and Excise Act 2018

The chief executive can give you a refund or reduce the amount of duty you have to pay if you imported goods or made goods in New Zealand and they got damaged or destroyed before they were released from Customs control. You can also get a refund or reduction if the goods were made poorly or if you gave them up to the government to be destroyed. The chief executive makes these decisions.

The government can make rules about when the chief executive can give refunds or reductions, and what goods can be imported without paying duty for sampling. The government can also decide the conditions for importing sample goods without paying duty.

If you are unhappy with the chief executive's decision, you can appeal to a Customs Appeal Authority within 20 working days. You can appeal against decisions about refunds or reductions of duty, but there are some exceptions for certain types of duties, such as those imposed under the Trade (Anti-dumping and Countervailing Duties) Act 1988 or the Trade (Safeguard Measures) Act 2014, unless the chief executive allows it. The chief executive can also refund or reduce excise-equivalent duty on certain goods, such as those exempt from duty under section 8 of the Tariff Act 1988.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039417.

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

"Getting back duty you overpaid on imported goods"

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146: Power to apply refunds towards payment of other duties, or

"Using refunds to pay other duties you owe"

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

145Other refunds and remissions of duty

  1. The chief executive may refund or remit any duty if the chief executive is satisfied that imported goods, or goods manufactured in New Zealand,—

  2. have been damaged, destroyed, pillaged, or lost, or have diminished in value or deteriorated in condition, prior to their ceasing to be subject to the control of Customs; or
    1. are of faulty manufacture; or
      1. have been abandoned to the Crown for destruction or any other form of disposal prior to their ceasing to be subject to the control of Customs.

        1. Regulations may prescribe any of the following:

        2. exceptions, restrictions, or conditions on the chief executive’s power to refund or remit duty under subsection (1):
          1. the nature and value of sample goods that may be delivered free of duty:
            1. the conditions under which sample goods may be delivered free of duty.

              1. The chief executive may refund or remit any excise-equivalent duty levied—

              2. on goods of a class or kind that have been exempted from duty under section 8 of the Tariff Act 1988; or
                1. on alcoholic beverages (except ethyl alcohol of Tariff items 2207.10.19, 2207.10.29, 2207.20.01, and 2207.20.49)—
                  1. for use in the manufacture of any products that the chief executive approves by the persons or in the places that the chief executive approves; and
                    1. in the quantities that the chief executive approves; and
                      1. subject to any conditions that the chief executive considers appropriate.

                      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.

                      3. This section does not apply to duties imposed under the Trade (Anti-dumping and Countervailing Duties) Act 1988 or the Trade (Safeguard Measures) Act 2014 except to the extent allowed by the chief executive of the department of State that, with the authority of the Prime Minister, is responsible for the administration of the Act in question.

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