Customs and Excise Act 1996

  • repealed
  • Customs and Excise Act 1996: repealed, on 1 October 2018, by section 442 of the Customs and Excise Act 2018 (2018 No 4).
95 Keeping of business records

(1)

The following must keep or cause to be kept in New Zealand any prescribed records for the prescribed period of time, which must not exceed 7 years:

(a)

a licensee:

(b)

an importer:

(c)

an exporter:

(d)

a person who acts as an agent of any person referred to in paragraphs (a) to (c):

(e)

a body authorised to issue a New Zealand certificate of origin under section 64B.

(2)

Every such person must, as and when required by a Customs officer,—

(a)

make the records available to the Customs; and

(b)

provide copies of the records as required; and

(c)

answer any questions relevant to matters arising under this Act asked by any officer in respect of them.

(3)

Where, for the purposes of complying with subsection (2), information is recorded or stored by means of an electronic or other device, the licensee, importer, exporter, or agent thereof, shall, at the request of a Customs officer, operate the device, or cause it to be operated, to make the information available to the Customs officer.

Compare: 1966 No 19 ss 25A, 96; 1990 No 89 s 6(1)

Section 95(1): replaced, on 6 April 2012, by section 12 of the Customs and Excise Amendment Act 2012 (2012 No 25).