Plain language law

New Zealand law explained for everyone

Customs and Excise Act 2018

Administrative provisions - Customs rulings

340: Confirmation of basis of Customs ruling

You could also call this:

"Proving your Customs information is still correct"

Illustration for Customs and Excise Act 2018

If you get a Customs ruling, the chief executive can ask you to prove that the information you gave is still correct. They can also ask you to show that you have followed any conditions that were part of the ruling. The chief executive can ask you to do this at any time after the ruling is made. You will be asked to do this in writing, and you must do it in a way that the chief executive thinks is suitable. The chief executive wants to make sure that everything is still okay with your Customs ruling.

When the chief executive asks you to do this, you must respond within 20 working days, or within a longer time that the chief executive thinks is suitable. This is so the chief executive can check that everything is still in order with your Customs ruling. You can see more about this in the Customs and Excise Act 2018, which is similar to a law from 1996.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039791.

Topics:
Money and consumer rights > TaxesBusiness > Industry rules
Previous

339: Effect of Customs ruling, or

"What a Customs ruling means for your goods"

Next

341: Amendment of Customs ruling, or

"Changing a mistake in a Customs ruling and telling you about it"

Part 5Administrative provisions
Customs rulings

340Confirmation of basis of Customs ruling

  1. At any time after a Customs ruling is made, the chief executive may, by notice in writing, require the applicant to satisfy the chief executive (in any manner that the chief executive considers appropriate)—

  2. that the facts or information on which the Customs ruling was made remain correct; and
    1. that any conditions to which the Customs ruling was subject have been complied with.

      1. An applicant must satisfy the chief executive of a matter referred to in subsection (1) within—

      2. 20 working days; or
        1. any longer period that the chief executive considers appropriate.

          Compare