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Customs and Excise Act 2018

Customs powers - Powers in relation to goods

238: Verification of entries

You could also call this:

"Proving your import or export details are correct"

Illustration for Customs and Excise Act 2018

When you enter goods, the chief executive can ask you to prove the entry is correct. You might need to declare something or show documents to prove it. The chief executive can also refuse to give you the goods or accept the entry until you provide this proof. You might need to provide extra information, even if you have already given some details as required by the Act, regulations, or the chief executive's rules. If the chief executive is not sure about the entry or something else related to the goods, they can hold the goods for a reasonable time to check them or investigate the import or export, which can happen in New Zealand or another country, and you can find more information about this by looking at the related legislation.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039530.

Topics:
Money and consumer rights > Import and export rulesBusiness > Industry rulesBusiness > Importing and exporting
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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?"

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239: Cancellation and amendment of entries, or

"The boss of Customs can cancel or change incorrect entries to fix mistakes or stop duplicates."

Part 4Customs powers
Powers in relation to goods

238Verification of entries

  1. The chief executive may—

  2. require a person entering goods to provide proof (by declaration or the production of documents) of the correctness of the entry; and
    1. refuse to deliver the goods, or to pass the entry, before that proof is provided.

      1. The proof required under subsection (1) may be in addition to any declaration or documents otherwise required by this Act, regulations, or the chief executive’s rules.

      2. If the chief executive is not satisfied with the correctness of any entry in relation to any goods, or with any other aspect of the importation or exportation (as the case may be) of those goods, he or she may detain the goods for a period that is reasonably necessary to enable—

      3. the goods to be examined; and
        1. any necessary investigation to be made, whether in New Zealand or elsewhere, into the importation or exportation of those goods.

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