- Start importing
- Prohibited and restricted imports
- Import animals
- Commercial ships and cruise liners
- Lodge your import entry
- Valuation for import
- Preferential tariff duty rates
- Customs rulings
- Customs exchange rates
- Import payments and refunds
- Deferred accounts for importers
- Deferred accounts for brokers
- Import forms and documents
- What is excise?
- Apply for a licence
- Lodge your excise entry
- Claim excise duty remission or refund
- Pay excise duty and other charges
- Apply for excise duty credit or drawback
- Moving excisable items
- Changing, suspending or cancelling your licence
- Amend, surrender or transfer your licence
- Change your entry or payment timeframe
- Excise forms and documents
- Advice for exporters, importers and businesses
- Movement of goods
- Customs duties
- Excise clients
- Goods clearance fees deferral
- Lodging of Import Declarations
- Movement of critical supplies
- NZ Maritime Border Controls
- Permits and Carnets
- Point of Care test kits
- Public counters
- Tariff Concessions
- Trade enquiries
The Chief executive of Customs now has explicit statutory discretion to make and correct duty assessments, and collect the duty identified.
- This change clarifies the legal authority for Customs when exercising discretion around making and correcting assessments, and which in turn helps Customs to maintain a fair and equitable system for duty payers
- There are strict limits to the application of this discretion – situations where the discretion is relevant will be clearly identified by guidance material.
Who does this impact?
The discretion would only be used in legal matters relating to revenue, collections, and assessment.
What is the impact/what do they need to do?
- Provides assurance over the integrity of the Customs’ revenue system
- Is based on existing statutory provisions relied upon by the Commissioner of Inland Revenue, and the boundaries and nature of the provisions is reasonably well understood.
Want more information?
More information is found on the Act education pages.