Customs and Excise Act 2018

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

Statements of liability

164 Statements of liability for interest and penalties

(1)

This section applies if the chief executive is satisfied that interest or penalties are payable by a person (the duty payer) under this subpart in respect of any duty or refund or drawback of duty (the unpaid duty).

(2)

The chief executive may by notice issue a statement to the duty payer setting out—

(a)

the chief executive’s calculation of the interest or penalties payable by the duty payer in respect of the unpaid duty as at the date of the statement:

(b)

if applicable, the method for calculating the interest or penalties that will become payable by the duty payer in respect of the unpaid duty so long as the unpaid duty remains to be fully paid or repaid after the date of the statement.

(3)

The chief executive may by notice issue updated or amended statements to the duty payer.

(4)

A statement issued by the chief executive is treated as a correct statement of the interest or penalties that are payable, or prospectively payable, by the duty payer in respect of the unpaid duty,—

(a)

unless and until it is superseded by an updated or amended statement (in which event the updated or amended statement is treated as correct); and

(b)

subject to subsection (5).

(5)

If the duty payer is dissatisfied with a decision of the chief executive under this section, the duty payer may, within 20 working days after the date on which the duty payer receives the statement concerned, 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.

(6)

In relation to an updated or amended statement, subsection (5) applies only to matters that relate to the update or amendment.