Customs and Excise Act 2018

If you need more information about this Act, please contact the administering agency: New Zealand Customs Service
116 Assessment of excise-equivalent duty on goods imported for further manufacture


This section applies if—


excise-equivalent duty is not levied on any imported goods on the basis that the goods are imported for further manufacture; and


the chief executive has reasonable cause to suspect that the goods have been dealt with otherwise than on that basis.


The chief executive may make an assessment of excise-equivalent duty on the goods as if they had been imported otherwise than on that basis.


The duty is payable by the importer.


If there is more than 1 importer, their liability is joint and several.


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


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