18(3) | | Person leaves or boards arriving craft without authorisation | | 400 | | 400 |
20(1) | | Person leaves or boards arriving craft before inward report made | | 400 | | 400 |
23(1) | | Person in charge of arriving craft— fails to immediately report to Customs officer or constable; or allows unloading of goods, or crew or passengers to leave vicinity of craft, without consent; or fails to comply with directions in respect of goods or persons
| | 400 | | 400 |
23(2)(a) | | Person unloads goods from arriving craft without consent, or crew member or passenger leaves vicinity of arriving craft without consent | | 400 | | 400 |
23(2)(b) | | Crew member or passenger fails to comply with Customs officer’s direction | | 400 | | 400 |
25(1)(a) | | Owner or person in charge of arriving craft fails to provide inward report within prescribed time | | 400 | | 400 |
25(1)(b) | | Owner or person in charge of arriving craft provides inward report otherwise than in accordance with chief executive’s rules or without supporting documents | | 400 | | 400 |
25(2) | | Person in charge of arriving craft fails to comply with Customs direction | | 400 | | 400 |
27(1)(a) | | Owner or person in charge of arriving craft, or crew member or passenger, refuses to answer Customs officer’s question | | 400 | | 800 |
27(1)(c) | | Owner or person in charge of arriving craft, or crew member or passenger, fails to comply immediately with Customs officer’s request to produce documents | | 400 | | 800 |
38(1)(a) | | Person in charge of craft seeking clearance certificate fails to provide advance notice of departure, or provides it otherwise than in accordance with chief executive’s rules | | 400 | | 400 |
38(1)(b) | | Person in charge of craft seeking clearance certificate fails to produce document required by Customs officer | | 400 | | 400 |
38(1)(c) | | Person in charge of craft seeking clearance certificate refuses to answer Customs officer’s question | | 400 | | 400 |
40(1)(a) | | Person in charge of departing craft fails to produce certificate of clearance when required by Customs officer | | 400 | | 400 |
40(1)(b) | | Person in charge of departing craft refuses to answer Customs officer’s question | | 400 | | 400 |
68(4) | | Person uses area that is not Customs-controlled area for a purpose that must be undertaken only in Customs-controlled area | | 400 | | 800 |
69(1) | | Person fails to comply with term, condition, or restriction of licence for Customs-controlled area | | 400 | | 800 |
71(1) | | Licensee of Customs-controlled area fails to comply with requirement to provide facilities to Customs or to store goods | | 400 | | 800 |
79(1) | | Person unloads goods without permit or authorisation, or where safety is threatened | | 400 | | 400 |
132(1) | | Purchaser does not retain possession or control of goods as directed by chief executive pending dispute resolution | | 400 | | 800 |
180(1) | | Person with custody of seized goods fails to keep them safe or produce them when required, or alters or disposes of them | | 400 | | 400 |
202(1) | | Person fails to state name and details, or to produce evidence of identity or entitlement to travel, on demand by Customs officer | | 400 | | 400 |
217(1) | | Person fails to stop using electronic communication device where sign prohibits use and where directed to do so by Customs officer | | 400 | | 400 |
219(1) | | Person fails to produce evidence of identity, entitlement to travel, or other matters, on demand by Customs officer | | 400 | | 400 |
234(1)(a) | | Licensee of Customs-controlled area fails to account for goods or produce documents relating to movement of goods when required by chief executive | | 400 | | 800 |
234(1)(b) | | Licensee of Customs-controlled area fails to produce goods when required by Customs officer | | 400 | | 800 |
234(1)(c) | | Person in control of goods fails to produce them for inspection when required by chief executive | | 400 | | 800 |
246(1) | | Person with custody of detained goods fails to keep them safe or produce them when required, or alters or disposes of them | | 400 | | 400 |
253(1)(a) | | Owner, importer, exporter, or manufacturer of goods fails to produce documents, allow copying, or appear and answer questions | | 400 | | 800 |
253(1)(b) | | Person required to do so during investigation, audit, or debt recovery fails to produce documents, allow copying, or answer questions about documents | | 400 | | 800 |
280(1) | | Licensee of CASE fails to comply with requirement to provide facilities to Customs or to store goods | | 400 | | 800 |
331(1) | | Registered user fails to comply with unique user identifier security conditions | | 400 | | 400 |
331(2) | | Unregistered person uses unique user identifier to authenticate transmission to registered user system | | 400 | | 400 |
331(3) | | Registered user or nominated representative uses unique user identifier that is not theirs to authenticate transmission to registered user system | | 400 | | 400 |
356(1) | | Licensee, importer, or exporter (or agent) or authorised certification body fails to keep records as required | | 400 | | 800 |
356(3) | | Licensee, importer, or exporter (or agent) or authorised certification body fails to make records available, provide copies, or answer questions about them | | 400 | | 800 |
358(3) | | Person who is required to give Customs access to records fails to provide access in prescribed form and manner | | 400 | | 800 |
359(1)(a) | | Person alters goods that are subject to the control of Customs | | 400 | | 800 |
359(1)(b) | | Person interferes with goods that are subject to the control of Customs | | 400 | | 800 |
359(1)(c) | | Person unpacks or repacks goods that are subject to the control of Customs | | 400 | | 800 |
359(1)(d) | | Person removes goods that are subject to the control of Customs from where Customs officer directed that they be stored | | 400 | | 800 |
361(2) | | Person opens, alters, breaks, or erases seal, mark, etc, used by Customs officer on any goods or craft without permission | | 400 | | 800 |
361(4) | | Person in charge of craft fails to ensure no one opens, alters, breaks, or erases seal, mark, etc, used by Customs officer on any goods or craft without permission | | 400 | | 800 |
362(1)(a) | | Person uses Customs-approved export seal in relation to package of goods without authority | | 400 | | 800 |
362(1)(b) | | Person alters, removes, damages, or otherwise interferes with Customs-approved export seal used in relation to package of goods without authority | | 400 | | 800 |
362(1)(c) | | Person uses approved seal, mark, etc, otherwise than in accordance with Customs-approved secure exports scheme without authority | | 400 | | 800 |
362(1)(d) | | Person tampers or interferes with sealed Customs package by adding other goods to package without authority | | 400 | | 800 |
363(1)(a) | | Person required to make entry fails to do so as required | | 400 | | 800 |
363(1)(b) | | Licensee of Customs-controlled area fails to make nil return as required or importer fails to amend assessment as to value of goods when required | | 400 | | 800 |
364(1)(a) | | Person makes erroneous or defective entry | | 400 | | 800 |
364(1)(b) | | Person makes erroneous or defective return | | 400 | | 800 |
364(1)(c) | | Person makes erroneous or defective amendment of assessment | | 400 | | 800 |
366(1)(a) | | Person makes declaration or written statement that is erroneous in a material particular | | 400 | | 800 |
366(1)(b) | | Person produces or delivers documents that are erroneous in a material particular | | 400 | | 800 |
367(1) | | Person produces or delivers documents that are not genuine | | 400 | | 800 |
382(2) | | Person enters Customs-controlled area that is being or about to be used for purposes for which it is licensed without permission | | 400 | | 400 |
382(3) | | Person fails to leave Customs-controlled area after being directed to do so by Customs officer | | 400 | | 400 |
383(1)(a) | | Person required to answer question fails or refuses to do so | | 400 | | 800 |
383(1)(b) | | Person required to answer question gives incorrect answer | | 400 | | 800 |
386(1) | | Person possesses or brings to New Zealand incomplete documents capable of being used for purposes of Customs and Excise Act 2018 | | 400 | | 400 |
388(1)(a) | | Person imports, unships, or lands prohibited imports | | 400 | | 800 |
388(1)(b) | | Person exports, or transports with intent to export, prohibited exports | | 400 | | 800 |
388(1)(c) | | Exporter fails to inform Secretary of Foreign Affairs and Trade of goods potentially to be used for prohibited uses | | 400 | | 800 |
388(1)(d) | | Person removes prohibited imports from Customs-controlled area | | 400 | | 800 |
388(1)(e) | | Person fails to comply with conditions of licence, permit, or consent to import or export prohibited goods | | 400 | | 800 |
393(1)(a) | | Exporter fails to enter goods for export in accordance with the chief executive’s rules, or exporter or other person— loads goods for export before entry is made and passed: fails to export goods in accordance with entry: relands goods for export in New Zealand
| | 400 | | 400 |
393(1)(b) | | Exporter fails to comply with request of Customs officer in relation to goods being entered for export | | 400 | | 400 |
419(1) | | Person fails to keep or maintain records that they are required by levy order to keep or maintain | | 400 | | 800 |
419(2) | | Person fails to make return that they are required by levy order to make | | 400 | | 800 |
419(4) | | Person who is required by levy order to keep records fails to produce them when required by auditor to do so | | 400 | | 800 |