Fact Sheet 17 - Questions 10 -13

Will I receive regular statements?
How do I pay?
What happens if a guarantee has to be brought to charge?
Can my account be reinstated?

Will I receive regular statements?

At the end of each month a statement will be printed and posted to the address advised by you at the time you registered. The statement will show:

• Your client code.
• Credit limit.
• The period covered by the statement.
• The date on which each transaction was posted to your account.
• The reference number for the import entries.
• The name of the customs broker who cleared that entry and the corresponding broker job number.
• The amount of each debit or credit.
• The total GST amount included in the statement.
• Import Transaction Fee.
• MAF Biosecurity Risk Screening Levy.
• The net amount payable and due date. (This is deemed to be due notice for the amount and time of direct debit payment as required under standard banking practice.)

Note:
Credits (other than refunds/drawbacks) processed after the statement date will affect the amount of the direct debit.

You will be able to check your statement from the importer’s copy of import entries lodged. If you employ a customs broker to transact your import clearances, you will need to arrange with the customs broker to supply you with the information. If further assistance is required, contact the Customs National Call Centre (NCC), Phone: 0800-428 786, Fax: 09-359 6730, Email: feedback@customs.govt.nz, or the NCCU, Phone: 09-359 6360, Fax: 09-359 6604, Email: creditlimit@customs.govt.nz.

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How do I pay?

Payment must be made by direct debit. You may make partial payments during your account cycle by arrangement with the NCCU.

If payment is not received in full by the due date:
 

• Under section 87(1) of the Customs and Excise Act 1996, an additional duty of five percent of the unpaid amount shall be imposed.
• Compounding additional duty of two percent shall be imposed for each successive month the debt remains unpaid.
• The deferred payment facility will be automatically withdrawn.
• Customs charges payable on any future importations will be required before delivery from Customs control is given.
• Guarantees held may be brought to charge.
• Customs reserves its right to:

  – Take possession of uncustomed goods and to sell them in satisfaction of the charge (duty constitutes a charge on goods).

  – Undertake any further or other enforcement action it sees fit.

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What happens if a guarantee has to be brought to charge?

 

• The deferred payment facility will be withdrawn.
• Payments will need to be made by bank cheque or cash.

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Can my account be reinstated?

Reinstatement of your account may be considered where the payment default of the account was due to a genuine error that is rectified immediately. If you fail to meet the reinstatement criteria, you will be required to:
 

• Make payment of the deferred account in full, including the statement amount.
• Provide an approved guarantee. Customs may review this upon written application after a minimum of six months.

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Back to Fact Sheet 17