New Zealand Customs and Excise Act 2018

HEADLINE: Inconsistent customs duty application led to revenue loss for New Zealand.

Key Obligations

["Import entry mandatory for goods above NZD 1,000", "Payment of customs duty and GST", "Compliance with New Zealand tariff schedule"]

Penalty Ranges

Fines up to NZD 500,000; imprisonment up to 7 years

Affected HS Codes: ["All HS codes"]

Issuing Authority: New Zealand Customs Service