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Customs and Excise Act 2018

Final and miscellaneous provisions - Offences - Offences in relation to information

370: Further offences in relation to records and information

You could also call this:

"Breaking rules about keeping or sending important papers can get you in trouble"

Illustration for Customs and Excise Act 2018

If you try to stop the Customs and Excise Act 2018 from working properly, you can get in trouble. You do this if you destroy, alter, or hide any important papers or records that you are supposed to keep. You also do this if you try to send these papers or records out of New Zealand. You can get in trouble if you do these things on purpose. If you are found guilty, you might go to prison for up to 2 years or have to pay a fine of up to $50,000.

If someone is accusing you of doing these things, it is assumed that you did them on purpose, unless you can prove otherwise. This law is similar to a law from 1996, which you can read more about by following the link to s 205(5)–(7). You should know what this law says so you can follow it.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039834.

Topics:
Crime and justice > Criminal lawMoney and consumer rights > Taxes
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369: Offences in relation to failure to update information supplied in advance, or

"Telling incorrect information to Customs can be an offence if you don't update it"

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371: Defrauding Customs revenue, or

"Trying to cheat or avoid paying duty on goods is against the law and can lead to big fines or prison."

Part 6Final and miscellaneous provisions
Offences: Offences in relation to information

370Further offences in relation to records and information

  1. A person commits an offence if the person, with intent to defeat the purposes of this Act,—

  2. destroys, alters, or conceals any book, document, or record that is required to be kept under this Act; or
    1. sends or attempts to send out of New Zealand any book, document, or record that is required to be kept under this Act.

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

      2. imprisonment for a term not exceeding 2 years; or
        1. a fine not exceeding $50,000.

          1. If, in any prosecution for an offence under this section, it is proved that the person charged with the offence destroyed, altered, or concealed, or sent or attempted to send out of New Zealand, any book, document, or record of the kind referred to in subsection (1), it must be presumed, in the absence of evidence to the contrary, that the person did so with intent to defeat the purposes of this Act.

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