Customs and Excise Act 2018

If you need more information about this Act, please contact the administering agency: New Zealand Customs Service
114 Assessment of excise duty and excise-equivalent duty where approval not complied with


This section applies if the chief executive—


has, in respect of any goods, granted an approval under—


item 99.35.10L, 99.35.30E, 99.44.10K, 99.44.30D, or 99.55.00D in Part A of the Excise and Excise-equivalent Duties Table; or


item 22.07 or 22.08 in Part B of the Excise and Excise-equivalent Duties Table; and


has reasonable cause to suspect that—


any conditions of the approval have not been complied with; and


the non-compliance was intentional or negligent.


The chief executive may make an assessment of excise duty or excise-equivalent duty (as the case may be) in respect of the goods.


If an assessment is made, the rate of duty to be applied is the rate that would be applicable if the chief executive had not granted the approval.


The duty is payable by the person to whom the approval was granted.


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


If that person is dissatisfied with a decision of the chief executive under this section, that 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.

Compare: 1996 No 27 s 83(1)–(4), (6), (7)