Customs and Excise Act 2018

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


Subject to section 118, the chief executive may amend (or further amend) an assessment of duty even if—


the goods to which the duty relates are no longer subject to the control of Customs; or


the duty originally assessed has been paid.


Customs must, by notice in writing, advise the person who is liable for the duty if the amendment has the effect of—


imposing a fresh liability; or


altering an existing liability.


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.


Without limiting subsection (1), the chief executive’s power under that subsection may be exercised—


to amend a provisional Customs value included in an assessment that does not comply with section 102(2):


to include the final Customs value in an assessment if the importer fails to do so within the time prescribed for the purposes of section 112(2)(a):


to amend the final Customs value included in an assessment by an importer under section 112.

Compare: 1996 No 27 s 89