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Customs and Excise Act 2018

Final and miscellaneous provisions - Offences - Defrauding of revenue

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

You could also call this:

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

Illustration for Customs and Excise Act 2018

If you buy, sell, or exchange goods that you know are uncustomed or prohibited imports, you can get in trouble with the law. You must not do this on purpose without a good reason. If you break this rule, you can be fined or even go to prison, depending on what you did and what kind of goods were involved.

If the goods are not tobacco, you can be fined up to $10,000 or three times the value of the goods, whichever is more. For companies, the fine can be up to $50,000 or three times the value of the goods. You can check the Customs and Excise Act 2018 for more information about this rule.

If the goods are tobacco, the punishment is different. You can go to prison for up to six months, be fined up to $20,000, or both. Companies can be fined up to $100,000 if they break this rule with tobacco goods.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039838.

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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"

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Part 6Final and miscellaneous provisions
Offences: Defrauding of revenue

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

  1. A person commits an offence if the person, knowingly and without lawful justification, purchases, sells, exchanges, or otherwise acquires or disposes of 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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