Customs and Excise Act 2018

If you need more information about this Act, please contact the administering agency: New Zealand Customs Service
172 Power to apply refunds towards payment of other amounts payable

If any interest or penalty is refundable to any person under any of sections 165 to 171, the chief executive may, at his or her discretion, apply the whole or any part of the refund towards the payment of—


any duty payable by that person; or


any other amount payable by that person under this Act.