Customs and Excise Act 2018

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

(1)

The amount of any penalty imposed under section 285 constitutes a debt due to the Crown that is recoverable by the chief executive in any court of competent jurisdiction.

(2)

If the amount of the penalty is paid by or on behalf of the person from whom it is due,—

(a)

that person is not liable to prosecution for an offence in relation to the error or omission; and

(b)

the goods in relation to which the error or omission occurred are not liable to seizure.

(3)

Subsection (2) does not apply in relation to goods that have been forfeited because the importation or exportation of the goods is prohibited (or otherwise unlawful).

(4)

The amount of any further penalty payable under section 289 constitutes a debt due to the Crown that is recoverable by the chief executive in any court of competent jurisdiction.

Compare: 1996 No 27 s 128A(5)–(7)