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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

158: Other cases involving assessments or demands by chief executive

You could also call this:

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

Illustration for Customs and Excise Act 2018

If you have to pay duty to Customs, you need to pay it on time. You have to pay the duty within a certain time period, which is stated in section 124(2) to (7). This time period is important for knowing when you have to pay.

If none of the other rules apply to your situation, then section 154 will apply to you. This means you have to pay the duty by a certain date. The payment date is when the time period for paying the duty expires, as stated in section 124(2) to (7).

When section 154 applies to you, it uses a term called payment date. This term refers to the date when you have to pay the duty. You can find out when this date is by looking at the time period given in section 124(2) to (7).

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7245119.

Topics:
Money and consumer rights > Taxes
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157: Cases where no entry or amendment under section 112 made, or

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

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159: Penalties payable for late payments of duty in certain cases, or

"Paying late duty costs extra - you might have to pay a penalty if you're late"

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

158Other cases involving assessments or demands by chief executive

  1. Section 154 applies to any duty if—

  2. the duty is required to be paid to Customs within a period given by section 124(2) to (7); and
    1. none of sections 155 to 157 provides for section 154 to apply to the duty.

      1. For the purpose of applying section 154 to the duty, payment date means the date on which the relevant period given by section 124(2) to (7) expires.