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Customs and Excise Act 2018

Customs powers - Powers in relation to goods

236: Offences in relation to temporary removal of goods from Customs-controlled area

You could also call this:

"Breaking rules when taking goods out of a Customs area can get you in trouble"

Illustration for Customs and Excise Act 2018

If you take goods out of a Customs-controlled area under section 235 and do something with them that you are not allowed to do, you can get in trouble. You will only get in trouble if you do not have a good reason for what you did. If you break the rules with goods that are not tobacco, you might have to pay a fine if you are found guilty.

If you are an individual, the fine can be up to $5,000, and if you are a company, the fine can be up to $25,000. If you break the rules with tobacco, you can get in even more trouble.

As an individual, you might have to go to prison for up to 6 months, or pay a fine of up to $20,000, or both, if you are found guilty of breaking the rules with tobacco. If you are a company, you might have to pay a fine of up to $100,000 if you are found guilty of breaking the rules with tobacco.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039528.

Topics:
Crime and justice > Criminal lawMoney and consumer rights > Consumer protectionBusiness > Industry rules
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235: Temporary removal of goods from Customs-controlled area, or

"Borrowing goods from a Customs area for a short time without paying duty"

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237: Powers if goods no longer under control of Customs suspected to be involved in offences or to be forfeited goods, or

"What happens if Customs thinks your goods are involved in a crime after they leave their control?"

Part 4Customs powers
Powers in relation to goods

236Offences in relation to temporary removal of goods from Customs-controlled area

  1. A person commits an offence if the person, without reasonable excuse, does any act in relation to goods removed from a Customs-controlled area under section 235 that is a contravention of the permission granted by the chief executive under that section.

  2. A person who commits an offence under this section, other than an offence relating to goods that are tobacco (whether manufactured or not), is liable on conviction,—

  3. in the case of an individual, to a fine not exceeding $5,000:
    1. in the case of a body corporate, to a fine not exceeding $25,000.

      1. A person who commits an offence under this section involving goods that are tobacco (whether manufactured or not) is liable on conviction,—

      2. in the case of an individual, to—
        1. imprisonment for a term not exceeding 6 months; or
          1. a fine not exceeding $20,000; or
            1. both:
            2. in the case of a body corporate, to a fine not exceeding $100,000.

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