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Customs and Excise Act 2018

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

416: Effect of levy order

You could also call this:

"What happens if you don't pay a levy that you are supposed to pay"

Illustration for Customs and Excise Act 2018

If a levy order is made under section 413 or 414A, you must pay or collect the levy if you are responsible for doing so. The chief executive can take you to court to recover the levy as a debt if you do not pay it. You will have to pay the levy in a court that has the power to make you pay.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039905.

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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."

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417: Compliance audits, or

"Checking people are collecting and paying levies correctly"

Part 6Final and miscellaneous provisions
Regulations, orders, rules, etc: Levy orders

416Effect of levy order

  1. If an order is made under section 413 or 414A,—

  2. every person responsible for paying or collecting the levy must do so; and
    1. the chief executive may recover the levy in any court of competent jurisdiction as a debt due from any person responsible for paying or collecting it.

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      Notes
      • Section 416: amended, on , by section 8 of the Customs (Levies and Other Matters) Amendment Act 2025 (2025 No 51).