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Customs and Excise Act 2018

Final and miscellaneous provisions - Records

355: Application to keep records outside New Zealand

You could also call this:

"Asking to store important papers outside of New Zealand"

Illustration for Customs and Excise Act 2018

You can ask to keep records outside New Zealand. You do this by applying to the chief executive. The chief executive then decides whether to let you keep records outside New Zealand or not. You might be allowed to keep records outside New Zealand, but there could be conditions. The chief executive can change these conditions or take away the permission at any time, by sending you a written notice. If you are a specified person, this means you have a particular role, which is explained in section 354.

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Part 6Final and miscellaneous provisions
Records

355Application to keep records outside New Zealand

  1. A specified person may apply to the chief executive for authorisation to keep any records, or to cause any records to be kept, at a place outside New Zealand.

  2. A person may apply to the chief executive for authorisation to keep records for specified persons at a place outside New Zealand.

  3. The chief executive must, after considering an application,—

  4. give authorisation; or
    1. decline authorisation.

      1. The chief executive may give authorisation subject to any terms, conditions, or restrictions that the chief executive considers appropriate.

      2. The chief executive may, by written notice,—

      3. vary any terms, conditions, or restrictions that an authorisation is subject to; or
        1. withdraw an authorisation.

          1. In this section, specified person has the meaning given to that term in section 354.