- 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
- Customs-controlled areas
- Excise forms and documents
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 contains provisions designed to reduce errors and omissions on entries. Anyone who makes an entry could be liable for 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 a penalty notice, you must pay it within 20 working days of the date it was issued.
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.
See Reviews and appeals for more information.