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Customs and Excise Act 2018

Final and miscellaneous provisions - Offences - Defrauding of revenue

374: Possession or control of concealed goods

You could also call this:

"Hiding goods to avoid paying duty or breaking the law is against the rules"

Illustration for Customs and Excise Act 2018

If you knowingly conceal goods that you know are dutiable or prohibited, you commit an offence. You do this when you hide goods that you should pay duty on or goods that are not allowed in New Zealand. If you are found guilty, you can get a fine, which is a penalty you have to pay.

If you are an individual, your fine can be up to $10,000 or three times the value of the hidden goods, whichever is greater. If you are a company, your fine can be up to $50,000 or three times the value of the hidden goods, whichever is greater.

You can find more information about similar laws by looking at the Customs and Excise Act 1986, which had a similar provision.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039839.

Topics:
Money and consumer rights > TaxesCrime and justice > Criminal law
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Part 6Final and miscellaneous provisions
Offences: Defrauding of revenue

374Possession or control of concealed goods

  1. A person commits an offence if the person knowingly conceals any goods that the person knows are dutiable or prohibited goods.

  2. A person who commits an offence under this section 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.

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