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............................................................................................................ 2  \nRelated documents | Kōrero pāngia ................................................................................................ 2  \nOverview | Tirohanga whānui .......................................................................................................... 2  \nPrinciples that are taken into account.............................................................................................. 3  \nInformation provided on an entry..................................................................................................... 3  \nErrors resulting in unpaid or undeclared duty or excess drawback .................................................. 3  \nMaterially incorrect errors................................................................................................................ 6  \nMultiple errors ................................................................................................................................. 6  \nCalculating and approving Administrative penalties ........................................................................ 6  \nWhen an administrative penalty must be paid ................................................................................. 7  \nProtection from prosecution and seizure ......................................................................................... 7  \nLiability of principal and agent ......................................................................................................... 7  \nWhen an administrative penalty does not apply .............................................................................. 7  \nLate payments of penalties ............................................................................................................. 7  \nRemission and refund.................................................................................................................. 8  \nAdministrative Review and right of appeal....................................................................................... 8  \nReferences ..................................................................................................................................... 8  \nCustoms and Excise Act 2018 ..................................................................................................... 8  \nCustoms and Excise Regulations 1996 ....................................................................................... 9  \nCustoms Rules ............................................................................................................................ 9  \nUNCLASSIFIED  \nUNCLASSIFIED  \nOperational policy: Administrative penalties  \n\n| Introduction | Whakatakinga\u003Cbr>1. This policy outlines the circumstances and criteria for applying an administrative penalty in relation to errors in entries for imported, excisable and exported goods.\u003Cbr>Related documents | Kōrero pāngia\u003Cbr>2. Use this operational policy in conjunction with the following documents: |  |\n| --- | --- |\n| Document name | Document type |\n| Issue an administrative penalty (Trade Revenue and Compliance officer) -0004 | Process |\n| Detect an error or omission in an entry and consider for an administrative penalty (detecting officer) -Procedure-0897 | Procedure |\n| Administrative penalties-0001 | Guideline |\n\nOverview | Tirohanga whānui  \n3. The purpose of Customs’ administrative penalties system is to encourage people to take reasonable care when making entries, and to voluntarily disclose to Customs any errors oromissions. The system supports Customs’ voluntary compliance model which relies on people making accurate entries and correcting any errors or omissions.  \n4. Accurate entries are essential to quickly clear compliant goods, id","cbCaie1xasGSsmOB","https://ap.wps.com/l/cbCaie1xasGSsmOB","pdf",271709,9,"English","# Introduction\n## Related documents\n# Overview\n## Purpose of the administrative penalties system\n## When an administrative penalty can be applied\n# Principles that are taken into account\n# Information provided on an entry\n## Self-assessment and correct revenue collection\n# References\n## Customs and Excise Act 2018\n## Customs and Excise Regulations 1996\n## Customs Rules","[{\"question\":\"What triggers an administrative penalty under this operational policy?\",\"answer\":\"An administrative penalty may be applied when an entry contains an error or omission and, as a result, an amount of duty payable under the Customs and Excise Act 2018 has not been paid or declared for payment, or the entry is otherwise materially incorrect.\"},{\"question\":\"What is the purpose of the administrative penalties system?\",\"answer\":\"The system encourages reasonable care when making entries and supports voluntary disclosure of errors or omissions. It underpins Customs’ voluntary compliance model by relying on accurate entries and timely correction.\"},{\"question\":\"What principles guide Customs when applying administrative penalties?\",\"answer\":\"The system follows a fair, professional, and consistent approach, the principles of natural justice, and consistent and sustainable decision-making.\"}]","Operational policy: Administrative penalties - Version 2.0 - 26 February 2025 | PDF"]