Plain language law

New Zealand law explained for everyone

Customs and Excise Act 2018

Schedule 5: Review of seizure of goods

You could also call this:

"What to do if your goods are taken: how to ask for a review and get them back"

Illustration for Customs and Excise Act 2018

If your goods are seized, you can ask for a review. You must apply in writing within 20 working days. You need to say why you are asking for a review and give your address.

The chief executive will look at your application and decide what to do. They might ask you for more information to help them make a decision. They will consider things like whether the seizure was fair and whether you should get your goods back.

The chief executive can decide to give your goods back, sell them and give you the money, or keep them. They will tell you their decision in writing and explain why they made it. If you do not agree with the decision, you can appeal to a Customs Appeal Authority within 20 working days.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7040139.

Topics:
Money and consumer rights > Consumer protectionCrime and justice > Courts and legal help
Previous

Schedule 4: Valuation of goods for purposes of Tariff, or

"How to work out the value of goods brought into New Zealand for tax purposes"

Next

Schedule 5A: Powers for dealing with drugs smuggling outside New Zealand, etc, or

"Stopping drugs smuggling outside New Zealand: old laws that are no longer used"

5Review of seizure of goods Empowered by s 184

1Application for review of seizure

  1. Any person who has an interest in seized goods may apply for a review of the seizure of the goods.

  2. The application must—

  3. be in writing; and
    1. be made within—
      1. 20 working days after the date on which the notice of seizure was given to the applicant or such further period that the chief executive considers necessary in the interests of justice:
        1. if the applicant did not receive the notice of seizure, any time that the chief executive allows; and
        2. state the grounds on which it is made; and
          1. include the applicant’s address for correspondence.

            1. The application may be made on either or both of the following grounds:

            2. that there was no legal basis for the seizure of the goods:
              1. that the applicant should, in all the circumstances, be granted relief.

                Compare

                2Chief executive may request further information

                1. The chief executive may require an applicant to provide any further information that the chief executive considers reasonably necessary to enable him or her to make a decision.

                Compare

                3Conduct of review

                1. The chief executive must determine an application for a review on the papers, unless he or she considers it is not appropriate to do so.

                2. The chief executive must consider—

                3. the application; and
                  1. any written submissions made by the applicant; and
                    1. any further information supplied in accordance with clause 2 and any other statement, document, information, or matter that the chief executive considers will assist him or her to deal effectively with the subject of the review (whether or not that statement, document, information, or matter would be admissible in a court of law).

                      Compare

                      4Decision on review

                      1. The chief executive must determine an application for a review within 20 working days after the day on which the application is received.

                      2. The chief executive must determine an application for a review by—

                      3. disallowing the seizure in accordance with clause 5; or
                        1. granting relief in accordance with clause 6; or
                          1. dismissing the application.

                            1. The chief executive may make different determinations as referred to in subclause (2) in respect of different parts of the goods and, if the chief executive does so, this Act applies in relation to each different part of the goods as if it had been seized separately.

                            2. The chief executive may extend the period specified in subclause (1) for determining an application for as much as is reasonably necessary if, in the chief executive’s opinion, the circumstances of the case do not allow a decision to be made within the specified time.

                            Compare

                            5Disallowance

                            1. The chief executive must disallow the seizure of goods if he or she is satisfied that there was no legal basis for seizing the goods.

                            2. If the chief executive disallows the seizure of goods, he or she must direct that the goods be given to—

                            3. the person from whom the goods were seized; or
                              1. if the goods were not seized from a particular person, the person who, in the opinion of the chief executive, is entitled to possess the goods.

                                Compare

                                6Relief

                                1. The chief executive may, if he or she is satisfied that it is equitable to do so having regard to the matters specified in subclause (2), grant relief in respect of the seizure of goods by making any of the following determinations:

                                2. that the goods be given to the applicant:
                                  1. that the goods be given to another person who, but for the seizure, would be entitled to possession of the goods:
                                    1. that the goods be sold and the whole or any part of the proceeds be paid to any of the following persons:
                                      1. the applicant:
                                        1. any other person who has an interest in the goods:
                                          1. the Crown.

                                          2. In deciding whether to grant relief, the chief executive may take into account—

                                          3. the seriousness and nature of any act or omission giving rise to the seizure:
                                            1. whether the person who is alleged to have done, or omitted to do, any act that gave rise to the seizure has previously engaged in any similar conduct:
                                              1. whether the seizure arose from, or is related to, a deliberate breach of the law:
                                                1. the nature, quality, quantity, and estimated value of the seized goods:
                                                  1. the nature and extent of any loss or damage suffered by any person as a consequence of the seizure:
                                                    1. whether granting relief would undermine the purpose or objective of any import or export restriction or prohibition imposed under this Act:
                                                      1. the effect of any other action that has been taken or is proposed to be taken in respect of any offending related to the seizure:
                                                        1. any other matter that the chief executive considers appropriate.

                                                          1. A determination to grant relief may be subject to any conditions that the chief executive considers appropriate.

                                                          2. The chief executive may, for example, impose any of the following conditions:

                                                          3. that in respect of the seized goods, the following be paid:
                                                            1. costs or expenses incurred by Customs in transporting, storing, or disposing of the goods (including the costs or expenses of returning or giving the goods to any person):
                                                              1. any incidental costs or expenses relating to their detention:
                                                                1. any duty not already paid:
                                                                  1. any duty already refunded:
                                                                    1. the value of the goods, as determined by the chief executive:
                                                                    2. that the seized goods be modified, in a manner directed by the chief executive, to render them inoperable for unlawful purposes:
                                                                      1. that Customs be paid the costs or expenses incurred by it in modifying the seized goods to render them inoperable for unlawful purposes.

                                                                        1. In relation to a condition that requires something to be done by the applicant or any other person who has an interest in the seized goods, the chief executive may set a time limit for the meeting of the condition for the purposes of section 187.

                                                                        2. The chief executive must not make a determination under this clause if he or she believes that all or any of the goods may need to be produced as evidence in any criminal proceedings.

                                                                        Compare

                                                                        7Dismissing application

                                                                        1. The chief executive must dismiss an application for a review if the applicant does not establish, on the balance of probabilities, that—

                                                                        2. he or she has an interest in the seized goods; and
                                                                          1. that interest was acquired in good faith.

                                                                            Compare

                                                                            8Notifying applicant of decision

                                                                            1. As soon as practicable after making a decision on an application for a review, the chief executive must give written notice of the decision to—

                                                                            2. the applicant; and
                                                                              1. any other person to whom the notice of seizure was given under section 181; and
                                                                                1. any other person who has claimed an interest in the goods.

                                                                                  1. The notice must state—

                                                                                  2. the reasons for the decision; and
                                                                                    1. that a person who is dissatisfied with the decision may appeal to a Customs Appeal Authority.

                                                                                      Compare

                                                                                      9Right of appeal to Customs Appeal Authority from decision on review

                                                                                      1. A person who is dissatisfied with a decision of the chief executive on an application for a review may, within 20 working days after notice of the decision is given under clause 8, appeal to a Customs Appeal Authority against the decision (or any part of the decision).

                                                                                      Compare