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).

Personal

Business

Travel to and from NZ

Send and receive items

Move to NZ permanently

Duty and GST

Import

Export

Excise

Doing business with Customs