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Customs and Excise Act 2018

Administrative provisions - Customs rulings

345: No liability where Customs ruling relied on

You could also call this:

"You won't get in trouble if you follow a Customs ruling and it turns out to be wrong."

Illustration for Customs and Excise Act 2018

If you get a Customs ruling about something, this section applies to you. It applies if the ruling is still in effect, as explained in section 343, and if you have not been told about any changes to the ruling, as explained in section 341. You must have relied on the Customs ruling for specific goods or a specific matter.

If you relied on a Customs ruling and did not pay the right amount of duty, you do not have to pay that duty as a debt to the government. This is because you followed the Customs ruling you were given.

If you relied on a Customs ruling and would have gotten a penalty under section 285, you will not get that penalty. Also, if you relied on a Customs ruling and your goods would have been seized, they cannot be seized.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039796.

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Part 5Administrative provisions
Customs rulings

345No liability where Customs ruling relied on

  1. This section applies—

  2. in relation to a matter on which a Customs ruling was given; and
    1. if the Customs ruling has not ceased to have effect under section 343; and
      1. subject to any amendment to the Customs ruling of which the applicant has received notice under section 341.

        1. If an applicant has relied on a Customs ruling in relation to specific goods or a specific matter and, as a result, the applicant has not paid the amount of duty that would, but for this section, be payable on the goods, the amount of the duty that would otherwise be payable is not recoverable as a debt due to the Crown.

        2. If an applicant has relied on a Customs ruling in relation to specific goods or a specific matter and, as a result, the applicant would, but for this section, be liable to the imposition of a penalty under section 285, no penalty may be imposed under that section.

        3. If an applicant has relied on a Customs ruling in relation to specific goods or a specific matter and, as a result, the goods would, but for this section, be liable to seizure under this Act, the goods may not be seized.

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