Customs and Excise Act 2018

Final and miscellaneous provisions - Offences - Defrauding of revenue

375: Offence in relation to seized goods

You could also call this:

"Taking seized goods without permission is against the law"

Illustration for Customs and Excise Act 2018

If you take goods that have been seized under section 178 without the chief executive's permission, you commit an offence. You might carry the goods away or use them for yourself. This is against the law.

If you are found guilty of this offence, you could face punishment. As an individual, you could go to prison for up to 12 months or get a fine. The fine would be up to three times the value of the goods you took.

If you are a company, you could get a fine too. The fine would also be up to three times the value of the goods you took.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039840.


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Part 6Final and miscellaneous provisions
Offences: Defrauding of revenue

375Offence in relation to seized goods

  1. A person commits an offence if the person, without the permission of the chief executive, takes, carries away, or otherwise converts to his or her own use any goods that have been seized under section 178.

  2. A person who commits an offence under this section is liable on conviction,—

  3. in the case of an individual, to—
    1. imprisonment for a term not exceeding 12 months; or
      1. a fine not exceeding 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 an amount equal to 3 times the value of the goods to which the offence relates.
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