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Customs and Excise Act 2018

Final and miscellaneous provisions - Regulations, orders, rules, etc - Regulations

406: Regulations in relation to collection of duty

You could also call this:

"Rules about when you don't have to pay duty on goods"

Illustration for Customs and Excise Act 2018

The government can make rules about when they do not need to collect duty on goods. You might not have to pay duty if the amount is very small, or if the goods are not worth very much. The rules can say what amount of duty is too small to collect, and in what situations they do not need to collect it. They can also say what value of goods is too low to collect duty on, how to work out that value, and when they do not need to collect duty. Before the government makes these rules, the Minister must talk to the people and groups they think should be involved, such as other government departments and agencies, to get their thoughts on the matter, you can see similar rules in the Customs and Excise Act 1986.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039887.

Topics:
Money and consumer rights > Taxes
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Part 6Final and miscellaneous provisions
Regulations, orders, rules, etc: Regulations

406Regulations in relation to collection of duty

  1. Regulations may be made, on the recommendation of the Minister, prescribing any of the following:

  2. an amount of duty below which that duty need not be collected, and the circumstances in which that duty need not be collected:
    1. the value of goods below which duty need not be collected, how that value is to be determined, and the circumstances in which that duty need not be collected.

      1. Before making a recommendation for the purposes of subsection (1), the Minister must consult the persons, representative groups, government departments, and Crown agencies that he or she considers reasonable and appropriate to consult in the circumstances.

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