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Customs and Excise Act 2018

Final and miscellaneous provisions - Regulations, orders, rules, etc - Border processing levy orders

414: Contents of border processing levy order

You could also call this:

"What a border processing levy order must include"

Illustration for Customs and Excise Act 2018

When a levy order is made under section 413, it can do several things. It can set different rates of levy for different people or groups of people. It can also set a maximum rate of levy. You might be interested in how the levy is collected and paid. The order can say who is responsible for collecting the levy from those who have to pay it. It can also say that some people or groups do not have to pay the levy.

The order can allow people collecting the levy to recover their costs and say how those costs are calculated. It can require people to send in returns so the amount of levy payable can be worked out. It can give people more time to pay the levy and say what happens if the levy is paid late or not at all. The order can also say when levy that has been paid can be refunded and require levy funds to be held in separate accounts.

Every order must require certain people to keep records of the levy, such as the chief executive, people paying the levy, and people collecting the levy. These records must be kept for a certain amount of time. The order must also say how auditors will be paid, as stated in section 418(2).

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039897.

Topics:
Immigration and citizenship > Border controlMoney and consumer rights > Taxes
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413: Levies for recovering border processing costs, or

"Paying a fee to help cover border processing costs when you enter or leave New Zealand"

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415: Trust accounts for levy money payable to chief executive, or

"Keep levy money in a special bank account for the chief executive."

Part 6Final and miscellaneous provisions
Regulations, orders, rules, etc: Border processing levy orders

414Contents of border processing levy order

  1. A levy order under section 413 may—

  2. prescribe different rates of levy, on any differential basis, for different persons or different classes of persons:
    1. prescribe a maximum rate or maximum rates of levy:
      1. prescribe persons responsible for collecting the levy from those primarily responsible for paying it:
        1. exempt certain persons or classes of persons from the requirement to pay the levy:
          1. allow persons collecting the levy to recover the costs of collecting the levy and, if so, prescribe the basis on which those costs are to be calculated or ascertained:
            1. require that returns be made to the chief executive or some other person or body to enable the amounts of levy payable to be calculated, determined, or verified:
              1. provide, subject to any conditions that may be prescribed, for extensions of time for the payment of the levy:
                1. provide for the payment of additional or increased levy in the event of late payment or non-payment:
                  1. provide for circumstances in which levy paid may be refunded:
                    1. require that levy funds payable be held on trust in separate accounts.

                      1. Every order must,—

                      2. for the purpose of determining whether the order is being complied with, require any of the following persons to keep statements, accounts, or records of specified classes or descriptions:
                        1. the chief executive:
                          1. persons responsible for paying the levy:
                            1. persons responsible for collecting the levy; and
                            2. provide for those statements, accounts, or records to be retained for a specified period; and
                              1. provide for the remuneration of auditors under section 418(2).

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