Customs and Excise Act 2018

If you need more information about this Act, please contact the administering agency: New Zealand Customs Service
342 Effect of amendment to Customs ruling

(1)

Despite section 341, if the amendment of a Customs ruling has the effect of increasing any liability for duty in respect of any goods, the ruling given before the amendment applies to those goods,—

(a)

if the goods are imported—

(i)

within 3 months after the date on which the notice of the amendment is given; and

(ii)

under a binding contract entered into before that date; or

(b)

if the goods have left the place of manufacture or the warehouse in the country from which they are being exported for direct shipment to New Zealand on or before the date on which the notice of the amendment is given; or

(c)

if the goods are imported on or before the date on which the notice of the amendment is given but have not been entered for home consumption.

(2)

Despite section 341, if the amendment decreases any liability for duty in respect of any goods, section 142 applies as if the higher duty had been paid in error.

Compare: 1996 No 27 s 124(3), (4)