- 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
Options for review
Some Customs' decisions and assessments may be reviewed or appealed.
If you are unhappy with some Customs’ decisions or assessments, you have two options.
You can, within 20 working days of the date of the decision or assessment, either:
- Apply to Customs for an administrative review. This is an internal review which is free of charge.
Note: An administrative review decision may be appealed to the Customs Appeal Authority (CAA).
- Appeal to the Customs Appeal Authority (CAA).
Alternatively, within the 20 working days, you can request an extension of time to either apply for a review or lodge an appeal.