Customs and Excise Act 2018

If you need more information about this Act, please contact the administering agency: New Zealand Customs Service
163 Drawback allowed because of error attributable to recipient, etc

(1)

Section 161 applies to any drawback of duty allowed under section 147—

(a)

in error of fact or law; and

(b)

on the basis of incorrect information provided to Customs by the recipient of the drawback.

(2)

For the purpose of applying section 161 to the drawback,—

payment date means the date on which the drawback was—

(a)

paid; or

(b)

applied towards the payment of any other duty under section 147(4)

repayment date means the date on which the drawback is fully repaid to Customs.

(3)

Section 161 applies to any drawback of duty allowed under section 147 if the drawback becomes a debt due to the Crown under section 148(3).

(4)

For the purpose of applying section 161 to the drawback,—

payment date means the date on which the drawback becomes a debt due to the Crown under section 148(3)

repayment date means the date on which the drawback is fully repaid to Customs.