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Customs and Excise Act 2018

Final and miscellaneous provisions - Records

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

You could also call this:

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

Illustration for Customs and Excise Act 2018

If you do not give Customs access to records as required by section 357, you can commit an offence. You need a reasonable excuse for not giving access to these records. If you commit this offence, you can get a fine. The fine can be up to $20,000 for an individual or up to $100,000 for a company.

If you do not give Customs access to records in the correct form and manner as required by section 357, you can also commit an offence. You need a reasonable excuse for not giving access to these records in the correct form and manner. The fine for this offence can be up to $5,000 for an individual or up to $25,000 for a company.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039818.

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Part 6Final and miscellaneous provisions
Records

358Offences in relation to failure to give Customs access to records

  1. A person commits an offence if the person, without reasonable excuse, fails to give Customs access to records under section 357.

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

  3. in the case of an individual, to a fine not exceeding $20,000:
    1. in the case of a body corporate, to a fine not exceeding $100,000.

      1. A person commits an offence if the person, without reasonable excuse, fails to give Customs access to records under section 357 in the form and manner prescribed for the purposes of section 357(3)(b).

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

      3. in the case of an individual, to a fine not exceeding $5,000:
        1. in the case of a body corporate, to a fine not exceeding $25,000.

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