- Start importing
- Prohibited and restricted imports
- Import animals
- Commercial ships and cruise liners
- Lodge your import entry
- Valuation for import
- Preferential tariff duty rates
- Customs rulings
- Customs exchange rates
- Import payments and refunds
- Deferred accounts for importers
- Deferred accounts for brokers
- Import forms and documents
- What is excise?
- Apply for a licence
- Lodge your excise entry
- Claim excise duty remission or refund
- Pay excise duty and other charges
- Apply for excise duty credit or drawback
- Moving excisable items
- Changing, suspending or cancelling your licence
- Amend, surrender or transfer your licence
- Change your entry or payment timeframe
- Excise forms and documents
- Advice for exporters, importers and businesses
- Movement of goods
- Customs duties
- Excise clients
- Goods clearance fees deferral
- Lodging of Import Declarations
- Movement of critical supplies
- NZ Maritime Border Controls
- Permits and Carnets
- Point of Care test kits
- Public counters
- Tariff Concessions
- Trade enquiries
When does this change start?
From 1 October 2018, all customers will be able to apply for an administrative review on some Customs decisions.
Who does this change affect?
Importers, exporters, excise manufacturers, brokers and agents.
What decisions can be reviewed through an administrative review?
You can seek an administrative review for the categories of:
- duty assessments and amendments, including excise and provisional value assessments
- compensatory interest and late payment penalties
- administrative penalties.
More detailed information is found on the website and in the education materials.
You’re not able to:
- request an administrative review of a decision or action, not listed in the categories above
- request an administrative review and appeal to the Customs Appeal Authority at the same time, about the same decision.
What’s the advantage of an administrative review?
The administrative review is something our customers have been asking for. It provides an alternative avenue for appeal that is less formal, more efficient and less costly. It is suitable for disputes about small amounts, or less complex disputes about larger amounts.
What do I have to do if I want to use this?
You’ll need to complete an application form, and provide any supporting documents to Customs by email or post within 20 working days of receiving a Customs decision.
You still need to meet your duty, compensatory interest or penalty payment obligations if you apply for an administrative review. Customs will refund any duty overpayment, including interest or penalties, if the review does not uphold Customs’ original decision.
What application form do I use?
The application form will be available from our website from 1 October 2018.
Is there a charge to apply for a review?
What happens if I’m not happy with the outcome of the review?
The outcome of an administrative review may be appealed to the Customs Appeal Authority (CAA).
What's the relationship between the new Administrative review and reviews of seizure?
The new Administrative review process will not apply to reviews of seizure. The process for reviews of seizure will remain as they are now.