- 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
Infringement notices and fees are issued for minor offences.
Infringement notices will be issued for minor offending covering 76 offences prescribed in regulations from 1 April 2019.
These are strict liability offences, which means that the person issued an infringement notice has committed an offence even though they may have had no intention of doing so. There is no criminal conviction for an infringement offence.
Details of the offence are outlined on the infringement notice. The infringement fee is $400 for individuals and $800 for businesses.
Infringement offences with revenue implications
If a duty payer makes an error in an entry and there is a revenue implication for Customs, they will also be charged compensatory interest.
If you receive an infringement notice
If you are served with an infringement notice then you may:
- pay the fee immediately
- pay the fee within 28 days
- do nothing in which case you will be served a reminder notice and have a further 28 days to pay the fee. If still unpaid, it will then be referred to the Ministry of Justice for fines collection, and Court costs will be added
- dispute the notice (see below).
If you dispute the notice you can request an internal review and/or a court hearing. You must provide information in writing to Customs to support your request(s).