Customs and Excise Act 2018

Final and miscellaneous provisions - Records

357: Giving Customs access to records

You could also call this:

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

Illustration for Customs and Excise Act 2018

You might need to give Customs access to your records if you are involved in importing or exporting goods to or from New Zealand. This can happen if you are a specified person, as defined in section 354, or if you handle or transport goods. The chief executive can ask you to give Customs access to your records by sending you a written notice.

You will need to give Customs access to the records they ask for, at the times and in the way they specify. This can include records you are required to keep under section 354. Customs can collect any information they are given access to.

The chief executive and Customs can use their powers for various reasons, including to carry out their functions under the Customs and Excise Act, to prevent or investigate offences, or to protect border security and public health and safety. They can also use their powers to process international passengers at the border. Some rules about protecting personal information, found in section 22 of the Privacy Act 2020, do not apply when the chief executive and Customs are using their powers under this section.

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This page was last updated on 1 October 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039817.

Topics:

Money and consumer rights > Importing and exportingBusiness > Industry rulesGovernment and voting > Border control

356: Offences in relation to records, or

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

358: Offences in relation to failure to give Customs access to records, or

"Breaking the law by not letting Customs see your records can lead to a big fine."

Part 6Final and miscellaneous provisions
Records

357Giving Customs access to records

This section applies to any person who—
is a specified person (as that term is defined in section 354); or
is otherwise involved in the handling or transportation of goods that are being imported to, or exported from, New Zealand.

The chief executive may, by notice in writing, require a person to whom this section applies to give Customs access to—
the records that the person is required to keep under section 354, if the person is a specified person:
any records of a kind required to be kept under section 354 that the person currently keeps, in any other case.

The person must give Customs access to the records—
at all reasonable times on and from a date specified in the notice:
in the prescribed form and manner.

Customs may collect any information to which it is given access under this section.
The powers of the chief executive and Customs under this section may be exercised for any of the following purposes:
the carrying out of any function of the chief executive, Customs, or a Customs officer under this Act (other than subpart 6 of Part 5):
the prevention, detection, investigation, prosecution, and punishment of offences that are, or that if committed in New Zealand would be,—
1. customs offences of any kind; or
2. other offences punishable by imprisonment:
the processing of international passengers at the border by public authorities:
the protection of border security:
the protection of the health and safety of members of the public.

Information privacy principles 2 and 3 in section 22 of the Privacy Act 2020 do not restrict the powers of the chief executive and Customs under this section in relation to personal information.
This section does not limit section 354(1)(b).

Compare

1996 No 27 ss 95A, 282A(1), (2)

Notes

Section 357(6): amended, on 1 December 2020, by section 217 of the Privacy Act 2020 (2020 No 31).