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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.