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    Personal

    • Travel to and from NZ
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      Travel to and from NZ

      • Travelling to NZ
      • Duty-free shopping
      • Electronic device examinations
      • Leaving NZ
      • Border clearance levy
      • Yachts
      • Private planes
      • View all
    • Send and receive items
      Back Close

      Send and receive items

      • Prohibited and restricted exports
      • Find your parcel
      • Send mail by post or courier
      • Send items overseas
      • Receive items from overseas
      • View all
    • Move to NZ permanently
      Back Close

      Move to NZ permanently

      • Right to residence
      • Household contents
      • Import pets and animals
      • Vehicles, boats and planes
      • View all
    • Duty and GST
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      Duty and GST

      • Duty and allowances
      • Gifts, Inheritance and Taonga
      • Household, personal effects, vehicles
      • What's My Duty estimator
      • FAQs
      • View all
    • Allowances and charges
    • Online shopping
    • Paying Customs
    • Prohibited and restricted items
    • View all
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    Business

    • Import
      Back Close

      Import

      • 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
      • View all
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      Export

      • Brexit
      • Start exporting
      • Prohibitions and restrictions
      • Export animals
      • Lodge your export entry
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      • Clear your exports
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      Doing business with Customs

      • Storing business records
      • Reviews and appeals
      • View all
    • Excise
      Back Close

      Excise

      • 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
      • View all
    • Penalties, fines and fees
      Back Close

      Penalties, fines and fees

      • Administrative penalties
      • Compensatory interest
      • Compliance under the Act
      • Detained, forfeited and seized goods
      • Infringement Notices
      • Interest and penalties for unpaid duty
      • Late payment penalties
      • View all
    • Tariffs
      Back Close

      Tariffs

      • Working Tariff Document
      • Tariff concessions
      • Tariff concession notices
      • Consolidated list of approvals
      • Preferential tariffs
      • Tariff ruling request
      • Tariff classifications and rates
      • Free Trade Agreements
      • Non-tariff barriers
      • View all
    • Trade Single Window
      Back Close

      Trade Single Window

      • Getting started
      • Latest news
      • Current TSW status
      • Urgent Clearance
      • Summary of TSW Messages
      • Location of goods codes
      • Resource material
      • View all
    • View all
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    Infringements

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    • Infringement Notices FAQs
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  • Business

    • Import
    • Export
    • Customs-controlled Areas
    • Doing business with Customs
    • Excise
    • Penalties, fines and fees
      • Administrative penalties
      • Compensatory interest
      • Compliance under the Act
      • Detained, forfeited and seized goods
      • Infringement Notices
      • Interest and penalties for unpaid duty
      • Late payment penalties
    • Tariffs
    • Trade Single Window

Penalties, fines and fees

  • Administrative penalties
  • Compensatory interest
  • Compliance under the Act
  • Detained, forfeited and seized goods
  • Infringement Notices
  • Interest and penalties for unpaid duty
  • Late payment penalties

Penalties, fines and fees

Find out about the penalties, fines and fees that apply when people or businesses commit specific offences outlined in the Act, or fail to comply with its provisions.


Administrative penalties

Penalties for errors or omissions in an export, import or excise entry.

Compensatory interest

How compensatory interest is applied.

Compliance under the Act

The Customs and Excise Act 2018 outlines compliance requirements, and the sanctions available when there is failure to comply.

Detained, forfeited and seized goods

Understand the difference between detained, forfeited and seized goods, the review process if your goods are seized, and how to apply for a review of seizure.

Infringement Notices

Infringement Notices or instant fines are issued for minor offences.

Interest and penalties for unpaid duty

Both compensatory interest and penalties can apply when duty is not paid on time and in full.

Late payment penalties

How late payment penalties are applied.

Page updated: 02.32pm 30 September 2018

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Information

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  • Preparing to import
  • Preparing to export
  • What's My Duty?
  • Customs Release sign up

Using this website

  • Terms of use
  • Privacy
  • Copyright
  • Accessibility
  • Sitemap

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