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Comptroller's discretion

The Chief executive of Customs now has explicit statutory discretion to make and correct duty assessments, and collect the duty identified.

Long description 

  • 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 FAQs pages.