If an entry contains an error or omission that causes a shortfall in duty or makes it materially incorrect, a penalty notice may be issued. This will be given in writing, and must be paid within 20 working days.
A review of the penalty notice can be requested within 20 working days from when it is issued. The written request should include detailed reasons why the penalty should be removed, and sent to:
Administrative Penalties Reviews, Legal Services, New Zealand Customs Service, PO Box 29, Shortland Street, Auckland 1140 or firstname.lastname@example.org
A penalty decision can be appealed within 20 working days from when it is issued. The Notice of Appeal must be submitted using Form 14 and sent together with the filing fee of $410, to:
The Registrar, Customs Appeal Authority, Tribunals Unit, Ministry of Justice, Private Bag 32001, Panama Street, Wellington 6146.
The applicant is still required to pay the penalty even if they have requested a review or appeal. If the outcome is that the penalty should not have been imposed, this will be refunded, together with interest.
This detail was last updated on
Wednesday, 15 March 2017