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    • 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
      Back Close

      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
  • Business
    Back Close

    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
    • Export
      Back Close

      Export

      • Brexit
      • Start exporting
      • Prohibitions and restrictions
      • Export animals
      • Lodge your export entry
      • Export payments and refunds
      • Clear your exports
      • Mutual Recognition Arrangements
      • Secure Exports Scheme
      • Export forms and documents
      • 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
      • Customs-controlled areas
      • Excise forms and documents
      • View all
    • Doing business with Customs
      Back Close

      Doing business with Customs

      • Storing business records
      • Reviews and appeals
      • View all
    • Penalties, fines and fees
      Back Close

      Penalties, fines and fees

      • Compliance under the Act
      • Interest and penalties for unpaid duty
      • Administrative penalties
      • Compensatory interest
      • Late payment penalties
      • Infringement notices
      • 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
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  • Business

    • Import
    • Export
    • Excise
    • Doing business with Customs
    • Penalties, fines and fees
      • Compliance under the Act
      • Interest and penalties for unpaid duty
      • Administrative penalties
      • Compensatory interest
      • Late payment penalties
      • Infringement notices
    • Tariffs
    • Trade Single Window

Penalties, fines and fees

  • Compliance under the Act
  • Interest and penalties for unpaid duty
  • Administrative penalties
  • Compensatory interest
  • Late payment penalties
  • Infringement notices

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.


Compliance under the Act

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

Interest and penalties for unpaid duty

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

Administrative penalties

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

Compensatory interest

How compensatory interest is applied.

Late payment penalties

How late payment penalties are applied.

Infringement notices

Fees issued for minor offences (from 1 April 2019).

Page updated: 02.32pm 30 September 2018

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  • What's My Duty?
  • Customs Release sign up

Using this website

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  • Accessibility

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