Plain language law

New Zealand law explained for everyone

Customs and Excise Act 2018

Customs powers - Powers in relation to documents

251: Requirement to produce documents

You could also call this:

"Showing documents to Customs if they think something is wrong with goods"

Illustration for Customs and Excise Act 2018

If a Customs officer thinks someone has done something wrong with goods, you might have to show them some documents. The chief executive can ask you to do this in writing if they think you own, imported, exported, or made the goods. You might have to show them records like invoices or accounting documents, let them copy these records, or answer questions about them.

The documents they want to see are ones that relate to buying, importing, exporting, making, or paying for the goods. This can also include documents about other goods that were dealt with wrongly in the last 7 years. Goods are dealt with wrongly if someone breaks the rules in the Customs and Excise Act 2018, like importing or exporting them illegally.

You can see similar rules in the 1996 No 27 s 160 legislation.

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 It might be out of date or be missing some parts.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=DLM7039552.

Topics:
Money and consumer rights > Importing and exportingBusiness > Industry rules
Previous

250: Seizure and detention of dangerous civil aviation goods, or

"Stopping dangerous goods from being taken on a plane"

Next

252: Further powers in relation to documents, or

"Customs can ask you for documents and information to help with investigations or audits"

Part 4Customs powers
Powers in relation to documents

251Requirement to produce documents

  1. This section applies—

  2. if a Customs officer has reasonable cause to suspect—
    1. that goods have been dealt with unlawfully; or
      1. that a person intends to deal unlawfully with any goods; or
      2. if goods have been seized under this Act.

        1. The chief executive may, by notice in writing, require a person who the chief executive suspects is or was the owner, importer, exporter, or manufacturer of the goods (or the agent of that person) to do any of the following:

        2. produce specified records and documents for inspection by Customs:
          1. allow Customs to make copies of, or take extracts from, specified records and documents:
            1. answer any question about specified records and documents.

              1. In this section, specified records and documents means any invoices, accounting records, or other documents that relate to, evidence, or refer to the purchase, importation, exportation, manufacture, cost, or value of or payment for—

              2. the goods; or
                1. any other goods dealt with unlawfully within a period of 7 years preceding the date of the notice under subsection (2).

                  1. For the purposes of this section, goods are dealt with unlawfully if, in contravention of this Act, they are unlawfully imported, exported, manufactured, undervalued, entered, removed, or otherwise dealt with.

                  Compare