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Customs and Excise Act 2018

Customs powers - Powers in relation to goods

239: Cancellation and amendment of entries

You could also call this:

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

Illustration for Customs and Excise Act 2018

The chief executive can cancel or change an entry made under this Act. You might wonder why they do this - it is to stop duplicate entries or to correct mistakes in an entry. The chief executive can make these changes to prevent errors or fix incorrect information.

If the chief executive cancels or changes an entry, it does not affect any penalties or liabilities that happened before the change. This means that if something went wrong before the change, you can still get in trouble for it. The chief executive's decision to cancel or change an entry does not erase what happened earlier.

The chief executive can refund duty if an entry is cancelled or changed, but only if it follows the rules set out in section 142. If you disagree with the chief executive's decision about refunding duty, you can appeal to a Customs Appeal Authority within 20 working days.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039531.

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Part 4Customs powers
Powers in relation to goods

239Cancellation and amendment of entries

  1. The chief executive may cancel or amend any entry that is required to be made under this Act for the purpose of—

  2. preventing duplicate entries; or
    1. correcting any entry or any part of an entry.

      1. A cancellation or an amendment does not affect any penalty, liability to seizure, or criminal liability that has already accrued or been incurred in respect of the entry.

      2. The chief executive may, subject to section 142, refund duty in accordance with the cancellation or amendment of the entry.

      3. A person who is dissatisfied with a decision of the chief executive under subsection (3) may, within 20 working days after the date on which notice of the decision is given, appeal to a Customs Appeal Authority against that decision.

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