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Customs and Excise Act 2018

Final and miscellaneous provisions - Offences - Defrauding of revenue

372: Possession or custody of uncustomed goods or prohibited imports

You could also call this:

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

Illustration for Customs and Excise Act 2018

If you have goods that you know are uncustomed or prohibited imports, and you have them without a good reason, you can get in trouble. You must not have these goods in your possession or care if you know they are not allowed. If you do, you are committing an offence.

If you commit this offence with goods that are not tobacco, you can be fined when you are convicted. The fine can be up to $10,000 or three times the value of the goods, whichever is more. If you are a company, the fine can be up to $50,000 or three times the value of the goods.

If the offence involves tobacco, the penalty is different. As an individual, you can be imprisoned for up to six months, or fined up to $20,000, or both. If you are a company, you can be fined up to $100,000. You can find more information by looking at the Customs and Excise Act 2018 and other related laws, such as ss 211(4) and 212.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039837.

Topics:
Crime and justice > Criminal lawMoney and consumer rights > Consumer protectionBusiness > Industry rules
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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."

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373: Purchase, sale, exchange, etc, of uncustomed goods or prohibited imports, or

"Don't buy or sell goods that are not allowed in New Zealand without a good reason."

Part 6Final and miscellaneous provisions
Offences: Defrauding of revenue

372Possession or custody of uncustomed goods or prohibited imports

  1. A person commits an offence if the person, knowingly and without lawful justification, has in the person’s possession or custody goods that the person knows are uncustomed goods or prohibited imports.

  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 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 6 months; 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.

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