Customs and Excise Act 2018

Entry and exit of goods, persons, and craft - Interest and penalties for late or incorrect payments of duty, incorrect refunds of duty, and drawback incorrectly allowed - Interest: late or incorrect payments of duty

157: Cases where no entry or amendment under section 112 made

You could also call this:

"When you don't fill out a special form for excise duty, these are the rules that apply."

Illustration for Customs and Excise Act 2018

If you have to pay excise duty, section 154 applies in certain situations. This happens when the excise duty is from an assessment under section 113 or from an amendment of such an assessment under section 117.

When section 154 is applied, the payment date is defined differently. For excise duty levied under clause 1(1) of Schedule 3, the payment date is the day the time prescribed for clause 5(a) expires.

For excise duty levied under clause 1(3) of Schedule 3, the payment date is the day the goods were manufactured. If you have to pay duty on imported goods, section 154 applies in certain situations.

This happens when the duty results from an assessment under section 113 or from an amendment of such an assessment under section 117. The payment date is the date given by section 122 that applies to the imported goods.

In some cases, section 154 applies when the duty results from a specific type of amendment under section 117. The payment date is then the 20th working day after the expiry of the time prescribed for section 112(2)(a).

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This page was last updated on 1 October 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7245115.

156: Cases involving correction of self-assessed duty, or

"Fixing mistakes in the duty you paid on imported goods"

158: Other cases involving assessments or demands by chief executive, or

"Paying duty on time when other rules don't apply"

Part 3Entry and exit of goods, persons, and craft
Interest and penalties for late or incorrect payments of duty, incorrect refunds of duty, and drawback incorrectly allowed: Interest: late or incorrect payments of duty

157Cases where no entry or amendment under section 112 made

Section 154 applies to any excise duty if the excise duty results from an assessment under section 113 or from an amendment of such an assessment under section 117.
For the purpose of applying section 154 to the excise duty, payment date means, despite section 124,—
if the excise duty is levied under clause 1(1) of Schedule 3, the date on which the time prescribed for the purposes of clause 5(a) of that schedule expires in relation to the Part A goods in respect of which the excise duty is levied; or
if the excise duty is levied under clause 1(3) of Schedule 3, the date on which the Part A goods in respect of which the excise duty is levied were manufactured.

Section 154 applies to any duty in respect of imported goods if the duty results from an assessment under section 113 or from an amendment of such an assessment under section 117.
For the purpose of applying section 154 to the duty, payment date means, despite section 124, the date given by section 122 that is applicable to the imported goods.
Section 154 applies to any duty in respect of imported goods if—
the duty results from an amendment of an assessment under section 117; and
the amendment is an amendment of the kind referred to in section 117(4)(b).

For the purpose of applying section 154 to the duty, payment date means, despite section 124, the 20th working day after the expiry of the time prescribed for the purposes of section 112(2)(a).