Customs and Excise Act 2018

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

Remissions and refunds of interest and penalties

165 Interest: remissions and refunds for emergency events


Subsections (2) and (3) apply if—


an emergency event (see subsection (4)(a)) physically prevents a person (the duty payer) from fully paying any duty to Customs before the close of the payment date (see subsection (6)); and


as a result, interest is payable in respect of that duty under section 154 in a case covered by section 155 or 158; and


the duty payer falls within the class, or any of the classes, of persons prescribed by the relevant regulations for the purposes of subsection (4)(b), if those regulations prescribe a class or classes of persons for those purposes.


The duty payer may apply to the chief executive to remit or refund the interest.


The chief executive may remit or refund the interest if the chief executive is satisfied that—


it is equitable that the interest be remitted or refunded; and


the duty payer applied for the remission or refund as soon as practicable; and


the duty payer fully paid the duty to Customs as soon as practicable.




may declare an event that meets the requirements of paragraphs (a) and (b) of the definition of emergency in section 4 of the Civil Defence Emergency Management Act 2002 to be an emergency event for the purposes of this section:


may, but need not, prescribe a class or classes of persons who may apply for the remission or refunding of interest under this section in relation to the emergency event.


Regulations made for the purposes of subsection (4)—


may relate to an event that occurs before the regulations come into force; and


are revoked at the close of the 6-month period that starts with the date on which the regulations come into force (unless the regulations are revoked earlier); but


may be replaced by further regulations that are made for the purposes of subsection (4) before or after the time at which the regulations are revoked.


In this section, payment date has the meaning given to that term in section 155(2) or (4) or 158(2) (as applicable).

Compare: 1994 No 166 s 183ABA