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Customs and Excise Act 2018

Schedule 3B: Application for compensation for incorrect disposal of tobacco and certain tobacco products

You could also call this:

"Apply for money back if you think tobacco products were thrown away incorrectly"

Illustration for Customs and Excise Act 2018

If you think tobacco or certain tobacco products were disposed of incorrectly, you can apply for compensation. You must apply in writing and include your address. You also need to explain why you think the goods were not imported incorrectly, as stated in section 95A.

You should include any documents that support your application. The chief executive may ask you for more information to help make a decision. They will look at your application and any other information they think is relevant.

The chief executive will make a decision on your application within 20 working days. If they agree with you, they may grant your application and pay you compensation, as outlined in clause 5. If they do not agree, they will dismiss your application. You will be told in writing about the decision and the reasons for it. If you are not happy with the decision, you can appeal to a Customs Appeal Authority within 20 working days, as stated in clause 4 and section 185B.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS374040.

Topics:
Money and consumer rights > Consumer protectionHealth and wellbeing > Public health
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"Rules for Importing Tobacco Products into New Zealand"

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"How to work out the value of goods brought into New Zealand for tax purposes"

3BApplication for compensation for incorrect disposal of tobacco and certain tobacco products Empowered by s 189A

1Application for compensation for incorrect disposal of tobacco and certain tobacco products

  1. An application for compensation under section 189A(2) must—

  2. be in writing; and
    1. include the applicant’s address for correspondence; and
      1. be made no later than 20 working days after the date on which the notice under section 185B was given or, if the applicant did not receive the notice, any time that the chief executive allows; and
        1. specify the basis on which the applicant considers that the importation of the goods that are the subject of the application was not in breach of section 95A; and
          1. include any documentation that may support the applicant’s application.

            Notes
            • Schedule 3B clause 1: inserted, on , by section 16 of the Customs and Excise (Tobacco) Amendment Act 2020 (2020 No 16).

            2Chief executive may request further information

            1. The chief executive may require an applicant to provide any further information that the chief executive considers reasonably necessary to enable him or her to make a decision.

            Notes
            • Schedule 3B clause 2: inserted, on , by section 16 of the Customs and Excise (Tobacco) Amendment Act 2020 (2020 No 16).

            3Conduct of review

            1. The chief executive must determine an application for compensation on the papers, unless he or she considers it is not appropriate to do so.

            2. The chief executive must consider—

            3. the application; and
              1. any further information supplied in accordance with clause 2 and any other statement, document, information, or matter that the chief executive considers will assist him or her to deal effectively with the subject of the review (whether or not that statement, document, information, or matter would be admissible in a court of law).

                Notes
                • Schedule 3B clause 3: inserted, on , by section 16 of the Customs and Excise (Tobacco) Amendment Act 2020 (2020 No 16).

                4Decision on application

                1. The chief executive must determine an application for compensation no later than 20 working days after the date on which the application is received.

                2. The chief executive must determine an application for compensation by—

                3. granting the application and allowing compensation to be paid in accordance with clause 5; or
                  1. dismissing the application.

                    1. The chief executive may make different determinations under subclause (2) in respect of different parts of the goods.

                    2. The chief executive may extend the period specified in subclause (1) for determining an application as much as is reasonably necessary if, in the chief executive’s opinion, the circumstances of the case do not allow a decision to be made within the specified time.

                    Notes
                    • Schedule 3B clause 4: inserted, on , by section 16 of the Customs and Excise (Tobacco) Amendment Act 2020 (2020 No 16).

                    5Grant of application

                    1. The chief executive may, if he or she is satisfied that the importation of the goods (or any part of the goods) was not in breach of section 95A, grant the application and direct that compensation be paid to the applicant.

                    2. Any compensation paid under this section must not exceed the Customs value of the goods in respect of which compensation is to be paid.

                    Notes
                    • Schedule 3B clause 5: inserted, on , by section 16 of the Customs and Excise (Tobacco) Amendment Act 2020 (2020 No 16).

                    6Dismissing application

                    1. The chief executive must dismiss the application if the chief executive is satisfied that all of the goods that are the subject of the application were imported in breach of section 95A.

                    Notes
                    • Schedule 3B clause 6: inserted, on , by section 16 of the Customs and Excise (Tobacco) Amendment Act 2020 (2020 No 16).

                    7Notifying applicant of decision

                    1. As soon as practicable after making a decision on an application for compensation, the chief executive must give written notice of the decision to—

                    2. the applicant; and
                      1. any other person to whom the notice of seizure and condemnation was given under section 185B.

                        1. The notice must state the reasons for the decision.

                        2. An applicant who is dissatisfied with a decision of the chief executive under clause 4 may, within 20 working days after the date on which the notice of the decision is given, appeal to a Customs Appeal Authority against that decision.

                        Notes
                        • Schedule 3B clause 7: inserted, on , by section 16 of the Customs and Excise (Tobacco) Amendment Act 2020 (2020 No 16).