Customs and Excise Act 2018

If you need more information about this Act, please contact the administering agency: New Zealand Customs Service

Assessment of duty by chief executive

113 Chief executive may assess duty where no entry made


If the chief executive has reasonable cause to suspect that duty is owed on goods by a person who has not made an entry for the goods, the chief executive may assess the duty at the amount he or she considers appropriate.


Customs must, by notice in writing, advise the person of the assessment.


If the person is dissatisfied with a decision of the chief executive under this section, the person may, within 20 working days after the date on which notice of the decision is given, do 1 (but not both) of the following:


apply for an administrative review of the decision:


appeal to a Customs Appeal Authority against the decision.


For the purposes of subsection (1), it does not matter if—


the person was not required to make an entry for the goods; or


no entry was required to be made for the goods by any person.

Compare: 1996 No 27 s 88(2)–(4)