Fines and Penalties

If you submit an incorrect lodgement, we may send you a penalty notice.


If you receive a penalty notice, you must pay it within 20 working days.

You can ask us to review the penalty notice within 20 working days of when we issue the penalty notice. You must give us detailed reasons why you believe we should cancel the penalty.

Send your request to:, or

CTS Quality Assurance
Revenue and Assurance
New Zealand Customs Service
PO Box 29
Shortland Street
Auckland 1140

You can also appeal a penalty decision by completing Form 14: Notice of appeal to Customs Appeal Authority (PDF 267 KB).

Send your form, and a fee of NZ$410, to:

The Registrar
Customs Appeal Authority
Tribunals Unit
Private Bag 32001
Featherston Street
Wellington, 6146
New Zealand

If you’ve asked us for a review, or you’ve appealed, you must still pay the penalty. If we decide to cancel the penalty, we refund you the amount plus interest.