If you try to commit a crime under the Customs and Excise Act 2018, but do not actually do it, you can still get in trouble. The police can seize things because you tried to commit the crime, just like they would if you had actually done it. You can find more information about this by looking at the 1996 No 27 s 219 law, which is similar to this one.
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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039873.
395: Liability of principal and agent, or
"When someone works for you, you're responsible for their actions and can get in trouble if they do something wrong."
397: Court may order payment of money in respect of duty, or
"Court can order you to pay extra money if you break the law about paying duty"
An attempt to commit an offence under this Act gives rise to the same cause for seizure as if the offence attempted had been committed.
