Customs and Excise Act 2018

If you need more information about this Act, please contact the administering agency: New Zealand Customs Service
388 Offences in relation to importation or exportation of prohibited goods


A person commits an offence if the person, without lawful authority or reasonable excuse,—


imports into New Zealand, or unships or lands in New Zealand, any prohibited imports; or


exports, or transports with intent to export, from New Zealand any prohibited exports; or


fails to comply with section 97(8)(a); or


removes from any Customs-controlled area any prohibited imports; or


fails to comply with a term or condition of a licence, permit, or consent to import or export goods whose importation or exportation is otherwise prohibited under section 95A, 96, or 97.


A person who commits an offence under this section is liable on conviction,—


in the case of an individual, to a fine not exceeding $5,000:


in the case of a body corporate, to a fine not exceeding $25,000.

Compare: 1996 No 27 s 209(1)(a), (b), (ca), (d), (f), (3)

Section 388(1)(e): amended, on 1 July 2020, by section 13 of the Customs and Excise (Tobacco) Amendment Act 2020 (2020 No 16).