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Customs and Excise Act 2018

Administrative provisions - Administrative penalties

291: Administrative review of, or appeal against, decision to issue penalty notice

You could also call this:

"What to do if you disagree with a penalty notice: review or appeal"

Illustration for Customs and Excise Act 2018

If you get a penalty notice and you are not happy with it, you can do something about it. You can ask for the decision to be looked at again, which is called an administrative review, or you can appeal to a Customs Appeal Authority. You have 20 working days from when the penalty notice was issued to decide what you want to do.

You might not agree with the decision to give you a penalty notice, or you might think the penalty is too much. If you apply for an administrative review or appeal, you are asking someone to check if the decision was fair.

You can only choose one option, either an administrative review or an appeal to a Customs Appeal Authority, you cannot do both.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039627.

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"The boss can cancel or give back some or all of the extra penalty you have to pay."

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292: Administrative review of, or appeal against, decision to refuse to remit or refund further penalty, or

"What to do if you disagree with a penalty decision"

Part 5Administrative provisions
Administrative penalties

291Administrative review of, or appeal against, decision to issue penalty notice

  1. This section applies if a person to whom a penalty notice has been issued under section 285(1) is dissatisfied with any of the following decisions:

  2. the decision to issue the penalty notice:
    1. the decision as to the amount of the penalty.

      1. The person may, within 20 working days after the date on which the penalty notice is issued, do 1 (but not both) of the following:

      2. apply for an administrative review of the decision:
        1. appeal to a Customs Appeal Authority against the decision.

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