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

172: Power to apply refunds towards payment of other amounts payable

You could also call this:

"Using your refund to pay other debts you owe"

Illustration for Customs and Excise Act 2018

If you are owed a refund for interest or a penalty under sections 165 to 171, the chief executive can choose to use some or all of the refund to pay for something else you owe. This could be duty that you need to pay. The chief executive can also use the refund to pay for any other amount you owe under the Customs and Excise Act 2018. You can find more information about this in sections 165 to 171.

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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=DLM7245175.

Topics:

Money and consumer rights > Taxes

171: Interest and penalties: remissions and refunds in prescribed circumstances, or

"Getting back money you paid for interest or penalties if you follow the rules"

173: Administrative reviews and appeals in respect of decisions not to remit or refund, or

"What to do if you disagree with a decision about not getting money 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: Remissions and refunds of interest and penalties

172Power to apply refunds towards payment of other amounts payable

If any interest or penalty is refundable to any person under any of sections 165 to 171, the chief executive may, at his or her discretion, apply the whole or any part of the refund towards the payment of—
any duty payable by that person; or
any other amount payable by that person under this Act.