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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: incorrect refunds of duty or drawback incorrectly allowed

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

You could also call this:

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

Illustration for Customs and Excise Act 2018

If you get a refund of duty, known as a drawback, because of a mistake, section 161 applies. This happens when the mistake is due to wrong information or an error of fact or law. You might have given Customs incorrect information, which led to the mistake.

When section 161 is applied, the payment date is when you got the refund or when it was used to pay other duties under section 147(4). The repayment date is when you fully pay back the refund to Customs.

If you owe the government money because of a refund, section 161 applies. This is according to section 148(3). In this case, the payment date is when you owed the money, and the repayment date is when you pay it back.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7245138.

Topics:
Money and consumer rights > Consumer protectionMoney and consumer rights > Taxes
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162: Refunds of duty made because of error attributable to recipient, etc, or

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

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164: Statements of liability for interest and penalties, or

"When you owe money, you get a statement saying how much extra you must pay"

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

163Drawback allowed because of error attributable to recipient, etc

  1. Section 161 applies to any drawback of duty allowed under section 147—

  2. in error of fact or law; and
    1. on the basis of incorrect information provided to Customs by the recipient of the drawback.

      1. For the purpose of applying section 161 to the drawback,—

        payment date means the date on which the drawback was—

        1. paid; or
          1. applied towards the payment of any other duty under section 147(4)

            repayment date means the date on which the drawback is fully repaid to Customs.

            1. Section 161 applies to any drawback of duty allowed under section 147 if the drawback becomes a debt due to the Crown under section 148(3).

            2. For the purpose of applying section 161 to the drawback,—

              payment date means the date on which the drawback becomes a debt due to the Crown under section 148(3)

                repayment date means the date on which the drawback is fully repaid to Customs.