Customs and Excise Act 2018

If you need more information about this Act, please contact the administering agency: New Zealand Customs Service
139 Liability of owners of craft for duty on goods unlawfully landed

(1)

This section applies if cargo, stores, or other goods are unlawfully landed in New Zealand in or from a craft that is within New Zealand.

(2)

The owner and the person in charge of the craft are jointly and severally liable for the payment of the duty on the cargo, stores, or other goods as if—

(a)

the cargo, stores, or other goods had been imported by them; and

(b)

the cargo, stores, or other goods had been entered in accordance with section 75 and the entry had been passed for home consumption.

(3)

Liability under subsection (2) does not affect the liability of any other person.

(4)

The chief executive may, by notice in writing, demand from the owner or the person in charge of any craft payment of any sum that the chief executive reasonably suspects is owing under this section.

(5)

In any proceedings for the recovery of duty, or for a refund of duty paid, under this section, the sum demanded by the chief executive under subsection (4) is presumed to be payable unless the contrary is proved.

(6)

A person who is liable for the payment of the duty and 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:

(a)

apply for an administrative review of the decision:

(b)

appeal to a Customs Appeal Authority against the decision.

Compare: 1996 No 27 s 104