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Customs and Excise Act 2018

Administrative provisions - Customs Appeal Authorities

353: Other offences in relation to Customs Appeal Authorities

You could also call this:

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

Illustration for Customs and Excise Act 2018

If you stop a Customs Appeal Authority or someone they authorise from doing their job, you commit an offence. You also commit an offence if you do not follow a requirement or order from a Customs Appeal Authority without a good reason, as stated in clauses 21 and 22 of Schedule 8. This includes not following any conditions of an order made under these clauses.

If you break these rules, you can be fined up to $5,000 if you are found guilty. You must follow the rules and orders given by a Customs Appeal Authority or someone they authorise. This is to ensure that they can do their job properly, as outlined in the law.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039806.

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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"

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354: Keeping of records, or

"Keeping track of important documents and information for Customs"

Part 5Administrative provisions
Customs Appeal Authorities

353Other offences in relation to Customs Appeal Authorities

  1. A person commits an offence if the person—

  2. wilfully obstructs or hinders a Customs Appeal Authority or any person authorised by a Customs Appeal Authority in any inspection or examination of papers, documents, records, or things under clauses 21 and 22 of Schedule 8; or
    1. without reasonable excuse, fails to comply with any requirement of a Customs Appeal Authority or any person authorised by a Customs Appeal Authority made under clauses 21 and 22 of Schedule 8; or
      1. without reasonable excuse, fails to comply with any order made by a Customs Appeal Authority under clauses 21 and 22 of Schedule 8 or any term or condition of the order.

        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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