- 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
COVID-19 update: New Zealand is currently at Alert Level 1 except for Auckland which is at Alert Level 2. Travel restrictions are in place at the border. There are no restrictions on the movement of freight. Visit the COVID-19 section of this website, or the official COVID-19 website, for more information.
Fines and penalties
Customs can impose a financial penalty on anyone who makes an entry containing an error or omission.
The Customs & Excise Act 2018 (the Act) contains provisions designed to reduce errors and omissions on entries. Anyone who makes an entry could be liable to an administrative penalty if it has certain types of errors or omissions. Administrative penalties are designed to ensure data integrity and encourage compliance, reasonable care, self-assessment and voluntary disclosure of errors.
If you receive an administrative penalty notice, you must pay it within 20 working days.
If you do not agree with an administrative penalty you can apply for an administrative review or you can appeal the decision to the Customs Appeal Authority.
In either case you must do this within 20 working days after the notice was issued, or within that time seek an extension to the time in which you can seek a review or appeal.
See Reviews and appeals for more information.