Plain language law

New Zealand law explained for everyone

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

146: Power to apply refunds towards payment of other duties

You could also call this:

"Using refunds to pay other duties you owe"

Illustration for Customs and Excise Act 2018

If you are owed a refund for duty under this Act, the chief executive can choose to use the refund to pay other duties you owe. The chief executive can use the whole refund or just part of it to pay other duties. The chief executive can also choose to pay the whole refund to you. You can find more information about this by looking at the related legislation.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039418.

Topics:
Money and consumer rights > Taxes
Previous

145: Other refunds and remissions of duty, or

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

Next

147: Drawbacks of duty on certain goods, or

"Get a refund on some import fees if you export the goods or use them to make something exported"

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

146Power to apply refunds towards payment of other duties

  1. If any duty is or becomes refundable under this Act to any person, the chief executive may, at his or her discretion,—

  2. apply the whole or any part of the sum refundable towards the payment of any other duty that is payable by that person; or
    1. pay the whole sum to that person.

      Compare