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

(1)

This section applies if—

(a)

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

(b)

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

(2)

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.

(3)

The duty is payable by the importer.

(4)

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

(5)

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

(6)

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:

(a)

apply for an administrative review of the decision:

(b)

appeal to a Customs Appeal Authority against the decision.