Plain language law

New Zealand law explained for everyone

Customs and Excise Act 2018

Entry and exit of goods, persons, and craft - Forfeiture, seizure, and condemnation - Seizure

182: Delivery of goods seized on deposit of value

You could also call this:

"Get your seized goods back by paying their value to Customs"

Illustration for Customs and Excise Act 2018

If goods have been seized under section 178 and have not yet been condemned, you might be able to get them back. The chief executive can give the goods back to you if you pay a cash sum to Customs. This cash sum is equal to the value of the goods and any duty that needs to be paid on them. The value of the goods depends on whether they were imported or made in New Zealand. If you pay the cash sum, it is like taking the place of the seized goods, and the same rules apply to the money. To work out the value of goods made in New Zealand, the rules in subpart 2 of Part 1 of Schedule 3 are used.

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 It might be out of date or be missing some parts.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=DLM7039437.

Topics:
Money and consumer rights > Consumer protectionTransport and travel > Import and export rulesBusiness > Importing and exporting
Previous

181: Notice of seizure, or

"When Customs takes your goods, they must tell you why in a written notice."

Next

183: Sale of certain seized goods, or

"Selling seized goods that might spoil or lose value"

Part 3Entry and exit of goods, persons, and craft
Forfeiture, seizure, and condemnation: Seizure

182Delivery of goods seized on deposit of value

  1. This section applies to goods that—

  2. have been seized under section 178; and
    1. have not yet been condemned.

      1. The chief executive may deliver the goods to the owner (or any other person from whom they were seized) on the deposit with Customs of a cash sum equal to—

      2. the value of the goods, being—
        1. the Customs value of the goods, if the goods are imported goods; or
          1. the excise value of the goods, if the goods are Part A goods that were manufactured in a manufacturing area; and
          2. any duty that the chief executive determines is payable on the goods.

            1. The money deposited is treated as substituted for the goods seized, and this subpart applies to the money accordingly.

            2. For the purposes of subsection (2)(a)(ii), the excise value of goods must be determined in accordance with subpart 2 of Part 1 of Schedule 3.

            Compare