Plain language law

New Zealand law explained for everyone

Customs and Excise Act 2018

Final and miscellaneous provisions - Records

356: Offences in relation to records

You could also call this:

"Breaking the rules about keeping records can get you in trouble and fined"

Illustration for Customs and Excise Act 2018

If you do not follow the rules about keeping records, you can get in trouble. You must comply with what section 354(1)(a) says, or you might commit an offence. If you commit this offence, you can be fined.

If you are an individual, you can be fined up to $2,000 for a first offence, up to $4,000 for a second offence, and up to $6,000 for any offence after that. If you are a body corporate, you can be fined up to $10,000 for a first offence, up to $20,000 for a second offence, and up to $30,000 for any offence after that. You can also get in trouble if you do not follow a direction under section 354(1)(b).

If you fail to follow this direction, you can be fined the same amounts as before. For individuals, this means up to $2,000 for a first offence, up to $4,000 for a second offence, and up to $6,000 for any offence after that. For body corporates, this means up to $10,000 for a first offence, up to $20,000 for a second offence, and up to $30,000 for any offence after that.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039816.

Topics:
Money and consumer rights > Consumer protectionBusiness > Industry rules
Previous

355: Application to keep records outside New Zealand, or

"Asking to store important papers outside of New Zealand"

Next

357: Giving Customs access to records, or

"Letting Customs look at your records when importing or exporting goods"

Part 6Final and miscellaneous provisions
Records

356Offences in relation to records

  1. A person commits an offence if the person, without reasonable excuse, fails to comply with section 354(1)(a).

  2. A person who commits an offence under subsection (1) is liable on conviction,—

  3. in the case of an individual,—
    1. for a first conviction, to a fine not exceeding $2,000:
      1. for a second conviction, to a fine not exceeding $4,000:
        1. for any subsequent conviction, to a fine not exceeding $6,000:
        2. in the case of a body corporate,—
          1. for a first conviction, to a fine not exceeding $10,000:
            1. for a second conviction, to a fine not exceeding $20,000:
              1. for any subsequent conviction, to a fine not exceeding $30,000.

              2. A person commits an offence if the person, without reasonable excuse, fails to comply with a direction under section 354(1)(b).

              3. A person who commits an offence under subsection (3) is liable on conviction,—

              4. in the case of an individual,—
                1. for a first conviction, to a fine not exceeding $2,000:
                  1. for a second conviction, to a fine not exceeding $4,000:
                    1. for any subsequent conviction, to a fine not exceeding $6,000:
                    2. in the case of a body corporate,—
                      1. for a first conviction, to a fine not exceeding $10,000:
                        1. for a second conviction, to a fine not exceeding $20,000:
                          1. for any subsequent conviction, to a fine not exceeding $30,000.

                          Compare