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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 - Statements of liability

164: Statements of liability for interest and penalties

You could also call this:

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

Illustration for Customs and Excise Act 2018

If you owe duty or have not paid back a refund, the chief executive might ask you to pay interest or penalties. The chief executive will send you a statement that says how much interest or penalties you need to pay. This statement will also explain how the chief executive worked out the amount.

The statement will tell you how much you owe as at the date of the statement, and it might also explain how more interest or penalties will be calculated if you do not pay the full amount. You will get an updated statement if anything changes.

If you disagree with the chief executive's decision, you can either ask for a review or appeal to a Customs Appeal Authority within 20 working days of getting the statement. You can only do one of these things, not both. This also applies if you get an updated statement, but only for the changes made in the update.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7245148.

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Money and consumer rights > Taxes
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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: Statements of liability

164Statements of liability for interest and penalties

  1. This section applies if the chief executive is satisfied that interest or penalties are payable by a person (the duty payer) under this subpart in respect of any duty or refund or drawback of duty (the unpaid duty).

  2. The chief executive may by notice issue a statement to the duty payer setting out—

  3. the chief executive’s calculation of the interest or penalties payable by the duty payer in respect of the unpaid duty as at the date of the statement:
    1. if applicable, the method for calculating the interest or penalties that will become payable by the duty payer in respect of the unpaid duty so long as the unpaid duty remains to be fully paid or repaid after the date of the statement.

      1. The chief executive may by notice issue updated or amended statements to the duty payer.

      2. A statement issued by the chief executive is treated as a correct statement of the interest or penalties that are payable, or prospectively payable, by the duty payer in respect of the unpaid duty,—

      3. unless and until it is superseded by an updated or amended statement (in which event the updated or amended statement is treated as correct); and
        1. subject to subsection (5).

          1. If the duty payer is dissatisfied with a decision of the chief executive under this section, the duty payer may, within 20 working days after the date on which the duty payer receives the statement concerned, do 1 (but not both) of the following:

          2. apply for an administrative review of the decision:
            1. appeal to a Customs Appeal Authority against the decision.

              1. In relation to an updated or amended statement, subsection (5) applies only to matters that relate to the update or amendment.