Customs and Excise Act 2018

Customs powers - General powers

262: Written authority of agents

You could also call this:

"Showing permission when acting for someone else with Customs"

Illustration for Customs and Excise Act 2018

If you are acting for someone else when dealing with Customs, you need to show you have their permission. A Customs officer can ask you to show a written letter from the person you are acting for. The officer can choose not to accept that you are acting for someone else if you do not show this letter, you can find more information about this by looking at the Customs and Excise Act 1986. You must follow the rules when acting for someone else with Customs. The Customs officer has the power to make decisions about who is acting for someone else. You should be aware of the rules when dealing with Customs.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039581.


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Part 4Customs powers
General powers

262Written authority of agents

  1. This section applies if a person is acting or holding himself or herself out as the agent of another person in relation to any matter for the purposes of this Act.

  2. A Customs officer may require the person to produce written authority from the principal.

  3. The Customs officer may refuse to recognise the agency if that authority is not produced.

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