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Customs and Excise Act 2018

Administrative provisions - Customs rulings

341: Amendment of Customs ruling

You could also call this:

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

Illustration for Customs and Excise Act 2018

The chief executive can change a Customs ruling if it has mistakes. You will get a written notice about the changes after they are made. The changes will apply to you from the date you get the notice.

The chief executive must send you the notice as soon as they can after making the changes. This notice will tell you about the amended Customs ruling. You can see how this rule is similar to an older rule by looking at the Customs and Excise Act 1986.

The amended ruling will be used from the date of the notice. You will know about the changes because of the written notice. The chief executive will make sure you get this notice.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039792.

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340: Confirmation of basis of Customs ruling, or

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342: Effect of amendment to Customs ruling, or

"What happens to goods when a Customs ruling is changed"

Part 5Administrative provisions
Customs rulings

341Amendment of Customs ruling

  1. The chief executive may at any time amend a Customs ruling to correct any error contained in the ruling.

  2. The chief executive must, as soon as is reasonably practicable after making the amendment, give notice in writing to the applicant of the amended Customs ruling.

  3. The amended ruling applies to the applicant on and from the date on which the notice of the amendment is given under subsection (2).

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