- Start importing
- Prohibited and restricted imports
- Import animals
- Commercial ships and cruise liners
- Lodge your import entry
- Preferential tariff duty rates
- 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
- Customs-Controlled Areas
- Excise forms and documents
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:
CTS Quality Assurance
Revenue and Assurance
New Zealand Customs Service
PO Box 29
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:
Customs Appeal Authority
Private Bag 32001
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.