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Customs and Excise Act 2018

Final and miscellaneous provisions - Records

354: Keeping of records

You could also call this:

"Keeping track of important documents and information for Customs"

Illustration for Customs and Excise Act 2018

You have to keep certain records if you are a specified person. This means you must keep these records at a specified place for a certain amount of time. You must also make these records available to Customs when they ask for them.

You will have to give Customs copies of the records and answer any questions they have about them. Customs can ask you to operate a device to access the records. The records must be kept for a period that does not exceed 7 years.

A specified person can be someone who has a licence for a Customs-controlled area, an importer, an exporter, or an agent of one of these people. A specified place is usually somewhere in New Zealand, but it can also be somewhere outside New Zealand if you have permission from Customs, which you can get by applying under section 355(1) or section 355(2).

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039809.

Topics:
Money and consumer rights > Importing and exportingBusiness > Industry rulesBusiness > Record keeping
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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"

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355: Application to keep records outside New Zealand, or

"Asking to store important papers outside of New Zealand"

Part 6Final and miscellaneous provisions
Records

354Keeping of records

  1. Every specified person must—

  2. keep at a specified place, or cause to be kept at a specified place, any prescribed records for the prescribed period; and
    1. as and when directed by a Customs officer, do the following:
      1. make the records available to Customs:
        1. provide copies of the records:
          1. answer any questions in respect of the records.

          2. The period prescribed for the purposes of subsection (1)(a) must not exceed 7 years.

          3. A direction under subsection (1)(b) may (without limitation) require the specified person, for the purpose of making the records available, to operate, or cause to be operated, any device—

          4. on which the records are stored; or
            1. from which the records can be accessed.

              1. In this section,—

                specified person means—

                1. every licensee of a Customs-controlled area:
                  1. any importer:
                    1. any exporter:
                      1. any agent of a person referred to in paragraphs (a) to (c):
                        1. any authorised certification body

                          specified place means—

                          1. a place in New Zealand; or
                            1. a place outside New Zealand if,—
                              1. after making an application under section 355(1), the specified person is authorised to keep the prescribed records, or to cause the prescribed records to be kept, at that place; or
                                1. after making an application under section 355(2), another person is authorised to keep the prescribed records for the specified person at that place.

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