Plain language law

New Zealand law explained for everyone

Customs and Excise Act 2018

Final and miscellaneous provisions - Regulations, orders, rules, etc - Levy orders

414B: Contents of goods management levy order

You could also call this:

"What a goods management levy order must include"

Illustration for Customs and Excise Act 2018

When a levy order is made under section 414A, you need to know what it must include. The order must say who is responsible for paying the levy. It must also specify the classes of persons who are responsible for paying the levy.

The order may prescribe different rates of levy for different people or goods. It may also set a maximum rate of levy. You might be interested in knowing that the order can say who is responsible for collecting the levy from those who have to pay it.

The order can exempt some people from paying the levy. It can also allow people collecting the levy to recover their costs. You should look at section 418(2) to see how auditors are paid.

Every order must require people to keep records of the levy. These records must be kept for a certain amount of time. The order must also say how auditors will be paid, as stated in section 418(2) which you can find via the link to section 418(2).

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS1520002.

Topics:
Money and consumer rights > Consumer protectionMoney and consumer rights > TaxesBusiness > Industry rulesBusiness > Fair trading
Previous

414A: Levies for recovering costs relating to goods management, or

"Paying a fee to help Customs manage goods coming into or leaving New Zealand"

Next

415: Trust accounts for levy money payable to chief executive, or

"Keep levy money in a special bank account for the chief executive."

Part 6Final and miscellaneous provisions
Regulations, orders, rules, etc: Levy orders

414BContents of goods management levy order

  1. A levy order under section 414A—

  2. must specify the persons or classes of persons primarily responsible for paying the levy; and
    1. may—
      1. prescribe different rates of levy for different persons or different classes of persons, different goods or classes of goods, or on any other differential basis:
        1. prescribe a maximum rate or maximum rates of levy:
          1. prescribe persons responsible for collecting the levy from those primarily responsible for paying it:
            1. exempt certain persons or classes of persons from the requirement to pay the levy:
              1. allow persons collecting the levy to recover the costs of collecting the levy and, if so, prescribe the basis on which those costs are to be calculated or ascertained:
                1. require that returns be made to the chief executive or some other person or body to enable the amounts of levy payable to be calculated, determined, or verified:
                  1. provide, subject to any conditions that may be prescribed, for extensions of time for the payment of the levy:
                    1. provide for the payment of additional or increased levy in the event of late payment or non-payment:
                      1. provide for circumstances in which levy paid may be refunded:
                        1. require that levy funds payable be held on trust in separate accounts.

                        2. Every order must,—

                        3. for the purpose of determining whether the order is being complied with, require any of the following persons to keep statements, accounts, or records of specified classes or descriptions:
                          1. the chief executive:
                            1. persons responsible for paying the levy:
                              1. persons responsible for collecting the levy; and
                              2. provide for those statements, accounts, or records to be retained for a specified period; and
                                1. provide for the remuneration of auditors under section 418(2).

                                  Notes
                                  • Section 414B: inserted, on , by section 6 of the Customs (Levies and Other Matters) Amendment Act 2025 (2025 No 51).