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Customs and Excise Act 2018

Administrative provisions - Customs rulings

342: Effect of amendment to Customs ruling

You could also call this:

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

Illustration for Customs and Excise Act 2018

If a Customs ruling is amended and this change increases the duty you have to pay on some goods, the old ruling still applies to those goods. This happens if you import the goods within three months after the amendment notice is given and you have a contract to buy them that you signed before the notice date. It also applies if the goods were sent to New Zealand before the amendment notice date or if they arrive in New Zealand on or before that date but have not been cleared for use. If the amendment decreases the duty you have to pay, you can get a refund as if you had paid too much duty, according to section 142. You can find more information about how this works by looking at section 341, which has rules about Customs rulings.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039793.

Topics:
Money and consumer rights > TaxesBusiness > Industry rulesTransport and travel > Importing and exporting
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341: Amendment of Customs ruling, or

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

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343: Cessation of Customs ruling, etc, or

"When a Customs ruling stops being valid or useful anymore."

Part 5Administrative provisions
Customs rulings

342Effect of amendment to Customs ruling

  1. Despite section 341, if the amendment of a Customs ruling has the effect of increasing any liability for duty in respect of any goods, the ruling given before the amendment applies to those goods,—

  2. if the goods are imported—
    1. within 3 months after the date on which the notice of the amendment is given; and
      1. under a binding contract entered into before that date; or
      2. if the goods have left the place of manufacture or the warehouse in the country from which they are being exported for direct shipment to New Zealand on or before the date on which the notice of the amendment is given; or
        1. if the goods are imported on or before the date on which the notice of the amendment is given but have not been entered for home consumption.

          1. Despite section 341, if the amendment decreases any liability for duty in respect of any goods, section 142 applies as if the higher duty had been paid in error.

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