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Customs and Excise Act 2018

Administrative provisions - Customs Appeal Authorities

351: Offence in relation to false or misleading statement intending to deceive

You could also call this:

"Lying to Customs on purpose is against the law and can result in a big fine."

Illustration for Customs and Excise Act 2018

If you give false or misleading information to a Customs Appeal Authority on purpose to deceive them, you commit an offence. This can happen when you leave out important details or make false statements in the information you provide for the purposes of the Customs and Excise Act 2018. You can be fined if you are found guilty of this offence.

If you are an individual, you can be fined up to $20,000 if you commit this offence. If you are a body corporate, you can be fined up to $100,000.

You can find similar information in the 1996 No 27 s 216(1), (2) legislation.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039804.

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350: Customs Appeal Authorities generally, or

"Who are Customs Appeal Authorities and what do they do?"

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352: Offence in relation to failure to attend, give evidence, supply certain things, etc, or

"Breaking the law by not showing up or cooperating when summoned to a Customs Appeal Authority"

Part 5Administrative provisions
Customs Appeal Authorities

351Offence in relation to false or misleading statement intending to deceive

  1. A person commits an offence if the person, with intent to deceive, makes any false or misleading statement or any material omission in any information given to a Customs Appeal Authority for the purposes of this Act.

  2. A person who commits an offence under this section is liable on conviction,—

  3. in the case of an individual, to a fine not exceeding $20,000:
    1. in the case of a body corporate, to a fine not exceeding $100,000.

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