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Customs and Excise Act 2018

Administrative provisions - Administrative penalties

293: General rules about penalties

You could also call this:

"Rules about paying back money when you break the law"

Illustration for Customs and Excise Act 2018

If you get a penalty under section 285, you owe the Crown money. The chief executive can take you to court to get this money back. You owe this money to the Crown and they can recover it in a court that has the power to make decisions on this matter.

If you pay the penalty, you will not be taken to court for the mistake you made. The goods that were involved in the mistake will also not be taken away from you.

However, if the goods were not allowed to be imported or exported, paying the penalty does not mean you get to keep them.

If you have to pay another penalty under section 289, this also means you owe the Crown money. The chief executive can take you to court to get this money back.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039629.

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294: Obligation to pay penalty not suspended by review or appeal, or

"You still have to pay a penalty even if you're asking for a review or appealing it."

Part 5Administrative provisions
Administrative penalties

293General rules about penalties

  1. The amount of any penalty imposed under section 285 constitutes a debt due to the Crown that is recoverable by the chief executive in any court of competent jurisdiction.

  2. If the amount of the penalty is paid by or on behalf of the person from whom it is due,—

  3. that person is not liable to prosecution for an offence in relation to the error or omission; and
    1. the goods in relation to which the error or omission occurred are not liable to seizure.

      1. Subsection (2) does not apply in relation to goods that have been forfeited because the importation or exportation of the goods is prohibited (or otherwise unlawful).

      2. The amount of any further penalty payable under section 289 constitutes a debt due to the Crown that is recoverable by the chief executive in any court of competent jurisdiction.

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