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Customs and Excise Act 2018

Customs powers - Powers in relation to documents

255: Audit or examination of records

You could also call this:

"Customs officers can check records to make sure everything is correct"

Illustration for Customs and Excise Act 2018

You can expect a Customs officer to visit any place where records are kept at a reasonable time. They can enter the place where records are kept under section 354 and audit or examine those records. The officer is allowed to do this to check if everything is correct.

You should know that a Customs officer has the right to access all records, books, and documents to inspect them. They can do this to collect duty or to carry out their other tasks. The officer can also access any property or information that might be useful for their work.

If a Customs officer wants to enter a private home or marae, they usually need permission from the owner or occupier. However, they can enter without permission if they have a warrant.

When a Customs officer visits a place where records are kept, the owner or occupier must let them make copies of or take notes from the records.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039563.

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Part 4Customs powers
Powers in relation to documents

255Audit or examination of records

  1. A Customs officer may at all reasonable times—

  2. enter any place where records are kept under section 354; and
    1. audit or examine those records.

      1. For the purposes of this section, a Customs officer is entitled to full and free access to all places, books, records, and documents (whether in the custody or under the control of the licensee, importer, or exporter or any other person) for the purpose of inspecting any books, records, and documents and any property, process, or matter that the officer considers—

      2. necessary or relevant for the purpose of—
        1. collecting any duty under this Act; or
          1. carrying out any other function of the officer; or
          2. likely to provide any information otherwise required for the purposes of this Act.

            1. However, a Customs officer must not enter a private dwelling or marae except—

            2. with the consent of an occupier or owner of the dwelling or marae; or
              1. under a warrant.

                1. The occupier or owner of the place where records are kept must allow a Customs officer to make copies of, or take extracts from, any of the books, records, or documents referred to in this section.

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