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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 - Remissions and refunds of interest and penalties

167: Penalties: remissions and refunds where reasonable excuse for late payment of duty

You could also call this:

"Getting a break on penalty fees if you have a good reason for paying duty late"

Illustration for Customs and Excise Act 2018

If you do not pay your duty on time, you might have to pay a penalty. The chief executive can cancel or refund this penalty if you have a good reason for not paying on time. You must have paid your duty as soon as you could after the problem that stopped you paying was fixed. The chief executive will consider your situation if something unexpected happened that you could not control, and you could not have predicted or avoided it. This unexpected event could be something like an accident, a natural disaster, or an illness that stopped you paying your duty on time.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7245156.

Topics:
Money and consumer rights > Taxes
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166: Interest: remissions and refunds where inadvertent error by duty payer, or

"Mistakes on your tax form: when you don't have to pay extra interest"

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168: Penalties: remissions and refunds for good payment record, or

"Getting penalties reduced or refunded if you have a good payment record"

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: Remissions and refunds of interest and penalties

167Penalties: remissions and refunds where reasonable excuse for late payment of duty

  1. The chief executive may remit or refund a penalty payable under section 159 in respect of any duty payable by a person (the duty payer) if satisfied that,—

  2. as a result of a relevant event, the duty payer has a reasonable excuse for not fully paying the duty to Customs before the close of, as the case may be,—
    1. the payment date; or
      1. the seventh day after the payment date; and
      2. the duty payer fully paid the duty to Customs as soon as practicable.

        1. In this section,—

          payment date has the meaning given to that term in section 160(2), (4), or (6) (as applicable)

            relevant event—

            1. means an event or circumstances that—
              1. are or were beyond the control of the duty payer; and
                1. could not reasonably have been anticipated or avoided by the duty payer; but
                2. does not include the duty payer’s financial position.

                3. Without limiting paragraph (a) of its definition in subsection (2), a relevant event could be—

                4. an accident or a natural disaster; or
                  1. illness or emotional or mental distress.

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