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

149: Minimum amounts of refunds and drawback

You could also call this:

"Rules about getting back duty on goods if you've paid too much"

Illustration for Customs and Excise Act 2018

The government can make rules about refunds and drawbacks of duty on goods. You might get a refund if you pay too much duty, but only if it's more than a certain amount. The government can also decide when you won't get a refund if the amount is too small, and they can set a minimum amount for drawbacks of duty, which is when you get some duty back after exporting goods, and decide when you won't get a drawback if it's less than that amount, you can find more information about this by looking at the Customs and Excise Act 2018 and similar laws like the one in 1996 No 27 s 118(1)(b), (c). The rules can say when you will or won't get a refund or drawback, depending on how much duty is involved.

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This page was last updated on 1 October 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039422.

Topics:

Money and consumer rights > Consumer protectionBusiness > Industry rules

148: Where drawback has been allowed, or

"Rules for goods you've gotten a refund for because they're being exported"

150: Recovery of refunds, etc made in error, or

"Getting back refunds that Customs paid by mistake"

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

149Minimum amounts of refunds and drawback

Regulations may prescribe any of the following:
the minimum amount of duty refundable on goods, and the circumstances in which duty below the prescribed amount is not to be refunded:
the minimum amount of drawback of duty allowable on goods, and the circumstances in which drawback below the prescribed amount is not allowed.

Compare

1996 No 27 s 118(1)(b), (c)