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Customs and Excise Act 2018

Administrative provisions - Customs Appeal Authorities

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

You could also call this:

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

Illustration for Customs and Excise Act 2018

If you are summoned to attend a Customs Appeal Authority to give evidence or produce papers, documents, records, or things, you must go. You commit an offence if you do not attend without a reasonable excuse. You also commit an offence if you refuse to be sworn or give evidence, or if you refuse to answer questions you are lawfully required to answer.

If you are summoned, you must produce any papers, documents, records, or things you are asked to produce. If you do not, you commit an offence.

Before you can be convicted of an offence, you must have been paid or offered the amount fixed under clause 29(2) of Schedule 8 when you were given the summons or at a reasonable time before you had to attend. If you commit an offence, you can be fined up to $5,000.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039805.

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

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353: Other offences in relation to Customs Appeal Authorities, or

"Breaking rules about obeying Customs Appeal Authorities can lead to a fine"

Part 5Administrative provisions
Customs Appeal Authorities

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

  1. A person commits an offence if the person, after being summoned to attend to give evidence before a Customs Appeal Authority or to produce to it any papers, documents, records, or things,—

  2. without reasonable excuse, fails to attend in accordance with the summons; or
    1. without reasonable excuse,—
      1. refuses to be sworn or to give evidence; or
        1. having been sworn, refuses to answer any question that the person is lawfully required by the Customs Appeal Authority to answer concerning the subject of the proceedings; or
        2. without reasonable excuse, fails to produce any paper, document, record, or thing.

          1. No person summoned to attend proceedings before a Customs Appeal Authority can be convicted of an offence under this section unless a payment or tender of the amount fixed under clause 29(2) of Schedule 8 was made to that person—

          2. at the time of the service of the summons; or
            1. at some other reasonable time before the date on which that person was required to attend.

              1. A person who commits an offence under this section is liable on conviction to a fine not exceeding $5,000.

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