Customs and Excise Act 2018

If you need more information about this Act, please contact the administering agency: New Zealand Customs Service
112 Importer to amend assessment that includes provisional Customs value


This section applies if an importer includes a provisional Customs value in an entry for imported goods under section 102(1).


The importer must amend the assessment for the goods to include the final Customs value—


within the prescribed time; and


in the way prescribed by the chief executive’s rules.