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Customs and Excise Act 2018

Customs powers - Powers in relation to documents

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

You could also call this:

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

Illustration for Customs and Excise Act 2018

If you do not comply with a requirement from the chief executive under section 251 or section 252, you commit an offence. This means you must follow the rules about producing documents or giving more information about documents. You can defend yourself if you can prove you did not have the documents or did not know about them. If you are found guilty, you can be fined up to $5,000 if you are an individual, or up to $25,000 if you are a company.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039557.

Topics:
Business > Industry rulesMoney and consumer rights > Fines and penalties
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252: Further powers in relation to documents, or

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

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254: Legally privileged communications, or

"Keeping private conversations with your lawyer safe"

Part 4Customs powers
Powers in relation to documents

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

  1. A person commits an offence if the person fails to comply with a requirement of the chief executive under—

  2. section 251 (requirement to produce documents); or
    1. section 252 (further powers in relation to documents).

      1. It is a defence to a prosecution for an offence under this section if the defendant proves that he or she—

      2. did not have possession or control of any relevant records or other documents; or
        1. did not have knowledge of any relevant records or other documents.

          1. A person who commits an offence under this section is liable on conviction,—

          2. in the case of an individual, to a fine not exceeding $5,000:
            1. in the case of a body corporate, to a fine not exceeding $25,000.

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