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Infringements offences

List of the 72 offences that can incur an Infringement Notice.


Description of offence Act references Who it affects
Making an erroneous (wrong or incorrect) declaration or written statement 366(1)(a) Importers, Exporters, Excise Clients, Brokers, Travellers, Persons in charge of craft, General
Producing or delivering documents that are erroneous (wrong, incorrect) 366(1)(b) Importers, Exporters, Excise Clients, Brokers, Travellers, Persons in charge of craft, General
Failing to stop using an electronic device (where sign prohibits) when asked to do so 217(1) Travellers
Importing, or loading, or unloading prohibited goods 388(1)(a) Importers
Exporting, loading or unloading prohibited goods 388(1)(b) Exporters, Persons in charge of craft
Exporter fails to notify Customs of goods that could be used for prohibited uses 388(1)(c) Exporters, Brokers, Travellers, Persons in charge of craft, General
Removing prohibited goods from a  Customs-controlled Area 388(1)(d) Importers, Exporters, Excise Clients, Brokers, Travellers, General
Failing to comply with conditions of licence, permit or consent to import or export prohibited goods 388(1)(e) Importers, Exporters, Excise Clients, Brokers
Failing to state name and details, or produce evidence of identity or entitlement to travel 202(1) Travellers, Persons in charge of craft
Failing to retain prescribed records available and answer questions about them 356(1) Importers, Exporters, Excise Clients, Brokers
Failing to make records available and answer questions about them 356(2) Importers, Exporters, Excise Clients, Brokers
Failing or refusing to answer questions 383(1)(a) Importers, Exporters, Excise Clients, Brokers, Travellers, Persons in charge of craft, General
Giving an incorrect answer when required to answer questions 383(1)(b) Importers, Exporters, Excise Clients, Brokers, Travellers, Persons in charge of craft, General
Person in charge of arriving craft fails to immediately report to Customs officer or constable, allows unloading of goods or allows passengers to leave vicinity of craft 23(1) Importer, Persons in charge of craft
Person arriving in New Zealand fails to provide Customs with the information prescribed by the chief executive's rules or fails to do so in the way prescribed by those rules or by the prescribed time 28B(1)(a) Travellers, General
Person arriving in New Zealand provides Customs with information under Section 28A(1) that is erroneous in a material particular 28B(1)(b) Travellers, General
Failing to comply with term, condition, or restriction of licence in a Customs-controlled Area 69(1) Importers, Exporters, Excise Clients, Brokers
Licensee fails to comply with requirement to provide Customs facilities or store goods in Customs-controlled area 71(1) Excise Clients
Unloading goods without permission or where safety not threatened 79(1) Importers, Excise Clients, Brokers, Persons in charge of craft
Failing to produce evidence of identity, entitlement to travel, or other matters, on demand 219(1) Travellers, Persons in charge of craft (Yachts)
Registered user fails to comply with conditions for security of unique user identifiers 331(1) Importers, Exporters, Excise Clients, Brokers
Unregistered user uses a unique user identifier to authenticate transmission of document 331(2) Importers, Exporters, Excise Clients, Brokers
Registered user uses someone else's unique user identifier to authenticate a transmission 331(3) Importers, Exporters, Excise Clients, Brokers
Leaving arriving craft without authorisation 18(3) Travellers, Persons in charge of craft
Leaving or boarding arriving craft before inward report made 20(1) Travellers, Persons in charge of craft
Unloading goods or allowing passengers to leave vicinity of arriving craft without permission 23(2)(a) Travellers, Persons in charge of craft

Crew or passenger fails to comply with Customs Officer's direction

23(2)(b) Travellers, Persons in charge of craft
Person uses an unlicensed area as a Customs-controlled Area for actions that must be done in Customs-controlled Areas 68(4) Importers, Exporters, Excise Clients, Brokers, General
Person with custody of detained goods fails to keep them safe 246(1) Importers, Exporters, Excise Clients, Brokers
Failing to produce documents or answer questions about documents, prevents an officer making extracts or copies 253(1)(a) Importers, Exporters, Excise Clients, Brokers, Travellers
Opening, altering, breaking or erasing seals affixed to goods or craft without permission 361(2) Importers, Exporters, Excise Clients, Brokers, General
Person in charge of craft fails to ensure no-one opens, alters, breaks or erases seals affixed to goods or craft 361(4) Persons in charge of craft
Entering a Customs-controlled Area being, or about to be used, for the purposes for which it is licensed 382(2) General
Failing to leave a Customs-controlled Area after being directed to do so by a Customs officer 382(3) Importers, Exporters, Excise Clients, Brokers, Travellers
Owner/person in charge of craft fails to file an inward report within the prescribed time 25(1)(a) Persons in charge of craft
Owner/person in charge of craft does not provide inward report in accordance with the rules 25(1)(b) Persons in charge of craft
Person in charge of craft fails to comply with Customs direction 25(2) Persons in charge of craft
Refusing to answer questions from a Customs officer 27(1)(a) Importers, Exporters, Excise Clients, Brokers, Travellers, Persons in charge of craft
Failing to comply immediately with Customs officer to produce documents 28(1)(c) Importers, Exporters, Excise Clients, Brokers, Travellers, Persons in charge of craft
Person in charge of craft fails to provide advance notice of departure or fails to provide advance notice of departure in accordance with the rules 38(1)(a) Brokers, Persons in charge of craft
Person in charge of craft fails to provide documentation 38(1)(b) Persons in charge of craft
Person in charge of craft refuses to answer question from a Customs officer 38(1)(c) Persons in charge of craft
Person in charge of craft fails to produce certificate of clearance 40(1)(a) Persons in charge of craft
Person in charge of craft refuses to answer questions from a Customs officer 40(1)(b) Persons in charge of craft
Purchaser does not retain or control goods as directed pending dispute resolution 132(1) Importers, Exporters, Excise Clients, Brokers, General
Custody seized goods are not security or provided to Customs officers 180(1) Importers, Exporters, Excise Clients, Brokers, General
Failing to account for goods or produce documentation relating to the movement of goods 234(1)(a) Importers, Exporters, Excise Clients, Brokers
Failing to produce goods 234(1)(b) Importers, Exporters, Excise Clients, Brokers
Person in control of goods fails to produce them for inspection 234(1)(c) Importers, Exporters, Excise Clients, Brokers
Failing to produce, or answer questions about documents, prevents an officer making extracts or copies 253(1)(b) Importers, Exporters, Excise Clients, Brokers, Travellers
Licensee of Customs-approved Areas for storing exports fails to provide Customs facilities or store goods appropriate as required 280(1) Importers, Exporters, Excise Clients
Failing to provide access to records in the prescribed form and manner 358(3) Importers, Exporters, Excise Clients, Brokers, Travellers
Altering the condition of any goods subject to the control of Customs 359(1)(a) Importers, Exporters, Excise Clients, Brokers, Travellers
Interfering with any goods subject to Customs control 359(1)(b) Importers, Exporters, Excise Clients, Brokers, Travellers
Unpacking or repacking goods subject to Customs control 359(1)(c) Importers, Exporters, Excise Clients, Brokers, Travellers
Removing goods subject to Customs control 359(1)(d) Importers, Exporters, Excise Clients, Brokers, Travellers
Using Customs seal to package goods 362(1)(a) Exporters, Brokers
Altering, removing, damaging or interfering with a Customs seal used to package goods 362(1)(b) Exporters, Brokers
Using Customs seals, markings or devices other than in accordance with the Secure Exports Scheme 362(1)(c) Exporters, Brokers
Tampering or interfering with a sealed or secured Customs package by adding other goods 362(1)(d) Exporters, Brokers
Failing to make an entry as required 363(1)(a) Importers, Exporters, Excise Clients, Brokers, Travellers
Failing to make a return or assessment as to the value of goods in the prescribed manner 363(1)(b) Importers, Exporters, Excise Clients, Brokers, Travellers
Making an erroneous (wrong or incorrect) or defective entry 364(1)(a) Importers, Exporters, Excise Clients, Brokers, Travellers
Making an erroneous (wrong or incorrect) or defective return 364(1)(b) Importers, Exporters, Excise Clients, Brokers, Travellers
Making an erroneous (wrong or incorrect) or defective amendment of an assessment 364(1)(c) Importers, Exporters, Excise Clients, Brokers, Travellers
Producing or delivering documents that are not genuine 367(1) Importers, Exporters, Excise Clients, Brokers, General
Possessing or bringing to New Zealand incomplete documents able to be used for Customs and Excise Act purposes 386(1) Importers, Exporters, Excise Clients, Brokers, Travellers
Failing to enter goods for export in accordance with the rules, loading goods for export before an entry is made, or when exporting goods, delaying or relanding them in New Zealand 393(1)(a) Exporters
Failing to comply with a Customs officer's request about goods being entered for export 393(1)(b) Exporters
Failing to keep or maintain records required in a levy order 419(1) Importers, Exporters, Excise Clients, Brokers
Failing to make a return or produce records required in a levy order 419(2) Importers, Exporters, Excise Clients, Brokers
Failing to produce records required by an auditor 419(4) Importers, Exporters, Excise Clients, Brokers