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(3) | 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 |