Plain language law

New Zealand law explained for everyone

Customs and Excise Act 2018

Customs powers - Powers in relation to documents

252: Further powers in relation to documents

You could also call this:

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

Illustration for Customs and Excise Act 2018

The chief executive can ask you to do certain things in writing, like show them records or documents they think are necessary. This can be for an investigation, an audit, or to get back money owed to the government. You might have to let Customs officers take copies of these documents or answer their questions about certain goods or records.

The chief executive can also ask you to appear before Customs officers and answer questions about goods, transactions, or records. If you work at a bank, you are included in this, even if another law, the Evidence Act 2006, says something different about what a person is.

You will have to do what the chief executive asks you to do, as and when they specify in the notice.

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 It might be out of date or be missing some parts.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=DLM7039555.

Topics:
Money and consumer rights > TaxesGovernment and voting > Government departments
Previous

251: Requirement to produce documents, or

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

Next

253: Offence in relation to failure to comply with requirement under section 251 or 252, or

"Breaking the rules about sharing documents can lead to a fine"

Part 4Customs powers
Powers in relation to documents

252Further powers in relation to documents

  1. The chief executive may, by notice in writing, require a person, as and when specified in the notice, to do any of the following:

  2. to produce for inspection by Customs any records or other documents that the chief executive considers necessary or relevant to—
    1. an investigation under this Act; or
      1. an audit under this Act; or
        1. the recovery of a debt due and payable to the Crown under this Act:
        2. to allow specified Customs officers to take extracts from, or make copies of, records or other documents of the kind referred to in paragraph (a):
          1. to appear before specified Customs officers and answer all questions put to the person concerning—
            1. goods, or transactions relating to those goods, that are the subject of the investigation or audit, or that are relevant to the recovery of the debt, referred to in paragraph (a); or
              1. records or other documents of the kind referred to in paragraph (a).

              2. In this section, despite section 75 of the Evidence Act 2006, person includes an employee or officer of a bank.

              Compare