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Customs and Excise Act 2018

Administrative provisions - Administrative penalties

285: Imposition of penalty

You could also call this:

"Getting a penalty if you make a mistake on a customs form"

Illustration for Customs and Excise Act 2018

The chief executive can give you a penalty notice if they think you made a mistake on an entry. You might have missed something or put wrong information in the entry. This mistake might mean you did not pay the right amount of duty or you did not declare it.

The chief executive can also give you a penalty notice if your entry is wrong in an important way. You might have to pay a penalty to the chief executive, which is calculated according to section 287(1). You will also have to pay any duty that you owe.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039620.

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Part 5Administrative provisions
Administrative penalties

285Imposition of penalty

  1. The chief executive may issue a penalty notice to a person if the chief executive is satisfied that—

  2. an entry made by that person contains an error or omission; and
    1. either of the following applies:
      1. as a result of the error or omission, an amount of duty payable—
        1. has not been paid or declared for payment; or
          1. would not have been paid or declared for payment:
          2. the entry is otherwise materially incorrect.

          3. A penalty notice may require the person to pay to the chief executive, by way of penalty, an amount calculated in accordance with section 287(1) in addition to any duty payable.

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