Details of Clarke’s offending were revealed publicly in May when he pleaded guilty to two counts of using altered documents with the intent to receive, and one charge of producing false documents.
His Dunedin-based company had been undervaluing the importation of heavy machinery since 2013, the summary of facts said.
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The machines included excavators, diggers, loaders, tractors, dump trucks, cranes and bulldozers.
Clarke altered invoices to the New Zealand Customs Service, resulting in his company paying less duty, in particular GST.
Clarke also operated a machine hire company, which had branches in Dunedin, Christchurch and Cromwell. He employed 25 staff across his companies.