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: incorrect refunds of duty or drawback incorrectly allowed

162: Refunds of duty made because of error attributable to recipient, etc

You could also call this:

"Getting a refund of duty back if it was given to you by mistake"

Illustration for Customs and Excise Act 2018

If you get a refund of duty from Customs because of a mistake, you might have to pay it back. This happens when the mistake is because of wrong information or a mistake in fact or law. You or someone else who had to pay the duty might have given Customs the wrong information.

When Customs applies the rules about refunds, they use specific dates. The payment date is when you got the refund or when it was used to pay another duty.

If you have to pay the refund back, the repayment date is when you fully pay it back to Customs. You can find more information about this in section 161 and how it applies to paying other duties under section 146(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=DLM7245133.

Topics:

Money and consumer rights > Taxes

161: Interest payable for incorrect refunds of duty or drawback incorrectly allowed in certain cases, or

"You pay interest if you get a refund of duty by mistake"

163: Drawback allowed because of error attributable to recipient, etc, or

"Getting a refund because of a mistake: what you need to do to pay it back"

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: incorrect refunds of duty or drawback incorrectly allowed

162Refunds of duty made because of error attributable to recipient, etc

Section 161 applies to any refund of duty if the refund is made by Customs—
in error of fact or law; and
on the basis of incorrect information provided to Customs by—
1. the recipient of the refund; or
2. any other person by whom the duty was payable.

For the purpose of applying section 161 to the refund,—
payment date means the date on which the refund was—
1. paid; or
2. applied towards the payment of any other duty under section 146(a)
repayment date means the date on which the refund is fully repaid to Customs.