Plain language law

New Zealand law explained for everyone

Customs and Excise Act 2018

Final and miscellaneous provisions - Offences - Defrauding of revenue

371: Defrauding Customs revenue

You could also call this:

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

Illustration for Customs and Excise Act 2018

If you do something on purpose to avoid paying duty on goods, you can get in trouble. You might try to evade paying duty, help someone else evade paying duty, or get a refund you are not entitled to. You can also get in trouble if you work with someone else to cheat the Customs revenue.

If you break the law, you can face serious penalties. You could go to prison for up to 5 years or get a big fine. The fine can be up to $10,000 or three times the value of the goods, whichever is greater.

If the goods are tobacco, the penalties are different. You could go to prison for up to 5 years, get a fine of up to $20,000, or both. If you are a company, you could get a fine of up to $100,000. You can compare this to a previous law.

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 It might be out of date or be missing some parts.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=DLM7039836.

Previous

370: Further offences in relation to records and information, or

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

Next

372: Possession or custody of uncustomed goods or prohibited imports, or

"Having banned or uncustomed goods without a good reason can get you in trouble"

Part 6Final and miscellaneous provisions
Offences: Defrauding of revenue

371Defrauding Customs revenue

  1. A person commits an offence if the person knowingly does any act, or omits to do any act, intending to—

  2. evade the payment of any duty on goods:
    1. enable any other person to evade the payment of any duty on goods:
      1. obtain money by way of drawback or a refund of duty on goods to which that person is not entitled under this Act:
        1. enable any other person to obtain money by way of drawback or a refund of duty on goods to which that other person is not entitled under this Act:
          1. defraud the Customs revenue in any other manner in relation to goods.

            1. A person commits an offence if the person conspires with any other person (whether that other person is in New Zealand or not) to do any act, or omit to do any act, with the intention of defrauding the Customs revenue in relation to goods.

            2. A person who commits an offence under this section, other than an offence involving goods that are tobacco (whether manufactured or not), is liable on conviction,—

            3. in the case of an individual, to—
              1. imprisonment for a term not exceeding 5 years; or
                1. a fine not exceeding the greater of the following:
                  1. $10,000:
                    1. an amount equal to 3 times the value of the goods to which the offence relates:
                  2. in the case of a body corporate, to a fine not exceeding the greater of the following:
                    1. $50,000:
                      1. an amount equal to 3 times the value of the goods to which the offence relates.

                      2. A person who commits an offence under this section involving goods that are tobacco (whether manufactured or not) is liable on conviction,—

                      3. in the case of an individual, to—
                        1. imprisonment for a term not exceeding 5 years; or
                          1. a fine not exceeding $20,000; or
                            1. both:
                            2. in the case of a body corporate, to a fine not exceeding $100,000.

                              Compare