Customs and Excise Act 2018

Customs powers - Powers in relation to goods

246: Offences in relation to custody of detained goods

You could also call this:

"Breaking the rules when looking after seized goods can lead to fines or imprisonment"

Illustration for Customs and Excise Act 2018

If you have goods in your care under section 245(1), you must follow the rules in section 245(2). If you do not follow these rules without a good reason, you can commit an offence. You can be fined up to $5,000 if you are found guilty.

If you take goods that you are caring for without permission from the chief executive, you can commit an offence. You can be punished in different ways depending on who you are.

If you are an individual, you can be imprisoned for up to 12 months or fined up to three times the value of the goods. If you are a company, you can be fined up to three times the value of the goods.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039539.


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245: Custody of certain goods detained under section 244, or

"Looking after goods that Customs has taken and is keeping for now"


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247: Return of goods detained under section 244, or

"Getting your goods back after they've been seized by Customs"

Part 4Customs powers
Powers in relation to goods

246Offences in relation to custody of detained goods

  1. A person who has custody of goods under section 245(1) commits an offence if the person, without reasonable excuse, fails to comply with section 245(2).

  2. A person who commits an offence under subsection (1) is liable on conviction to a fine not exceeding $5,000.

  3. A person commits an offence if the person, without the permission of the chief executive, takes, carries away, or otherwise converts to the person’s own use goods to which section 245(2) applies.

  4. A person who commits an offence under subsection (3) is liable on conviction,—

  5. in the case of an individual, to—
    1. imprisonment for a term not exceeding 12 months; or
      1. a fine not exceeding an amount equal to 3 times the value of the goods to which the offence relates:
      2. in the case of a body corporate, to a fine not exceeding an amount equal to 3 times the value of the goods to which the offence relates.
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