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Customs and Excise Act 2018

Final and miscellaneous provisions - Offences - Offences in relation to entries and related returns

363: Offences for failure to make entry, etc

You could also call this:

"Breaking the law by not following entry rules can lead to fines of up to $1,000 for individuals or $5,000 for companies."

Illustration for Customs and Excise Act 2018

If you fail to make an entry that you are required to make under this Act, you commit an offence. You also commit an offence if you fail to comply with section 82 or section 112.

If you are found guilty of this offence, you may have to pay a fine. If you are an individual, the fine can be up to $1,000, and if you are a company, the fine can be up to $5,000.

You have a defence if you can prove that you took all reasonable steps to make the entry or to comply with section 82 or section 112.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039826.

Topics:
Crime and justice > Criminal lawBusiness > Industry rules
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362: Unauthorised use of seals, interference with sealed Customs packages, etc, or

"Don't mess with Customs seals or packages, or you could get a big fine."

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364: Offences in relation to erroneous or defective entries, etc, or

"Making mistakes on customs forms can lead to fines or even prison"

Part 6Final and miscellaneous provisions
Offences: Offences in relation to entries and related returns

363Offences for failure to make entry, etc

  1. A person commits an offence if the person—

  2. fails to make an entry that is required to be made under this Act; or
    1. fails to comply with section 82 or 112.

      1. A person who commits an offence under this section is liable on conviction,—

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

          1. It is a defence to a prosecution for an offence under this section if the defendant proves that the defendant took all reasonable steps, as the case may be,—

          2. to ensure that the entry was made; or
            1. to comply with section 82 or 112.

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