Customs and Excise Act 2018

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

Liability for duty in certain cases

138 Liability for duty on goods wrongfully removed or missing


The licensee of a Customs-controlled area is liable for duty payable on goods that the chief executive is satisfied have been wrongfully removed, or are missing, from that Customs-controlled area as if the goods had been, as the case may be,—


imported by the licensee and entered under section 75:


manufactured by the licensee and entered under section 81.


Duty becomes due and payable on dutiable goods as if the goods were removed for home consumption, or entry has been made and passed for home consumption, if the goods—


are removed from a Customs-controlled area without the authority of Customs (if that authority was required for the removal); or


are not produced to Customs by the licensee and not accounted for as having been lawfully delivered from the Customs-controlled area.


The chief executive may, by notice in writing, demand payment, of any sum that the chief executive reasonably suspects is owing under this section, from—


the owner or importer of the goods; or


the licensee of a Customs-controlled area.


Duty payable under this section constitutes a debt due to the Crown by—


the licensee of a Customs-controlled area:


the importer of the goods:


the owner of the goods.


The liability under subsection (4) is joint and several.


A person who is liable for the payment of the duty and who is dissatisfied with a decision of the chief executive under this section 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 103