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Customs and Excise Act 2018
Administrative provisions
Administrative penalties
292: Administrative review of, or appeal against, decision to refuse to remit or refund further penalty

Part 1:
Preliminary provisions

Purposes and overview

Definitions, application, and transitional provision

5Definitions for Act 6Definition: subject to the control of Customs 7Application of Act to postal articles 8Application of Act to foreign Government ships 9Transitional, savings, and related provisions 10Act binds the Crown

Part 2:
Excise duty and excise-equivalent duty

11Excise duty and excise-equivalent duty levied

Part 3:
Entry and exit of goods, persons, and craft

Arrival and departure of goods, persons, and craft

Customs places and Customs-controlled areas

Customs places

55Designation of Customs places

Customs-controlled areas

56Areas required to be licensed as Customs-controlled areas 57Application for licence 58Chief executive may request further information 59Chief executive must determine application 60Fit and proper person test 61Grant of licence 62Exemption from requirement to be licensed directed by chief executive 63Variation of terms, conditions, or restrictions 64Revocation or suspension of licence 65Surrender of licence 66Closing of Customs-controlled area 67Exemptions in relation to Customs-controlled areas 68Offences in relation to Customs-controlled areas 69Offence in relation to failure to comply with term, condition, or restriction of licence 70Customs facilities in Customs-controlled areas, etc 71Offence in relation to Customs facilities in Customs-controlled areas, etc 72Storage charges 73Liabilities not affected by ceasing to act as licensee

Entry and accounting for goods

Imported goods

74Goods specified in inward report to be treated as imported 75Entry of imported goods 76Entry of imported goods in multiple or split shipments 77Imported goods to be dealt with according to entry 78Unloading goods 79Offence in relation to unloading goods 80Samples or illustrations

Part A goods

81Entry of Part A goods 82Nil returns

Transportation within New Zealand

83Transportation of imported goods 84Offences in relation to transportation of imported goods 85Removal of goods from Customs-controlled areas 86Offences in relation to removal of goods from Customs-controlled areas

Transhipments: international and domestic

87Transhipment requests 88Offences in relation to transhipment requests

Exportation of goods

89Entry of goods for export 90Goods entered for export to be exported immediately, etc 91Goods sold in duty-free store 92Goods for export not to be landed 93Time of exportation 94Customs-approved export seal may not be interfered with

Prohibited imports and prohibited exports

95Prohibition on importation and exportation of objectionable publications, other indecent or obscene articles, and goods for dishonest purpose 95AProhibition on importation of tobacco and certain tobacco products 96Prohibition on other imports or exports by Order in Council 97Prohibition on exports by notice: nuclear, biological, and chemical weapons, etc 98Production of licence, permit, or consent for goods 99Duty applies even if importation prohibited

Import duties

Debt owed to the Crown

100Duty on imported goods is debt owed to the Crown

Valuation of goods

101Importer must specify Customs value on entry 102Provisional Customs value 103Chief executive may revise Customs value 104Crown's right of compulsory acquisition

Origin and preferential Tariff provisions

105Entry of goods at preferential rates of duty 106Unsubstantiated preference claims

Excise duty and excise-equivalent duty credits

107Duty credits in respect of used goods 108Duty credits in respect of repurchased goods

Assessment, payment, and recovery of duty

General responsibilities of chief executive, etc

109Responsibility to protect integrity of system for assessing and collecting duty 110Chief executive’s general obligation in relation to collection of duty

Assessment of duty by importer or licensee or owner

111Entry is assessment of duty by importer or licensee or owner 112Importer to amend assessment that includes provisional Customs value

Assessment of duty by chief executive

113Chief executive may assess duty where no entry made 114Assessment of excise duty and excise-equivalent duty where approval not complied with 115Assessment of excise duty on beer or wine otherwise exempt 116Assessment of excise-equivalent duty on goods imported for further manufacture 117Amendment of assessments 118Limitation of time for amendment of assessments 119Assessment to be taken to be correct

Particular rules relating to assessment of duty

120Duty to be proportionate 121Duty on alcoholic beverages

Times for payment of duty

122Time for payment of duty on imported goods: general rule 123Persons may be authorised to defer payment of duty on imported goods 124Other times for payment of duty 125Importer, etc, leaving New Zealand

Appeals, etc

126Chief executive may allow release of goods where appeal, etc, lodged 127Obligation to pay duty not suspended by appeal, etc 128Chief executive to pay interest on duty refunded on appeal, etc

Charges on goods

129Duty is charge on goods 130Possession of goods if person claims to be purchaser for value without knowledge 131Related persons for purposes of section 130(5)132Offence in relation to direction of chief executive under section 130(3)(b)

Recovery of duty in cases of bankruptcy, liquidation, or receivership

133Rights and duties of chief executive in relation to unpaid duty 134Ranking of duty

Release of goods subject to duty

135Release of goods subject to duty 136Goods temporarily imported 137Goods temporarily imported for manufacturing, etc

Liability for duty in certain cases

138Liability for duty on goods wrongfully removed or missing 139Liability of owners of craft for duty on goods unlawfully landed

Joint liability for duty

140Effect of payment of duty by one person on liability of other persons

Liability for duty or rate of duty altered

141Incidence of altered duties

Refunds, remissions, and drawbacks of duty

142Chief executive may refund duty paid in error 143Refunds of duty related to provisional Customs value 144Refunds of duty on goods under Part 2 of Tariff 145Other refunds and remissions of duty 146Power to apply refunds towards payment of other duties 147Drawbacks of duty on certain goods 148Where drawback has been allowed 149Minimum amounts of refunds and drawback 150Recovery of refunds, etc made in error

Exceptions

151Reimportation of goods exported 152Outward processing 153Goods from Cook Islands and Niue

Interest and penalties for late or incorrect payments of duty, incorrect refunds of duty, and drawback incorrectly allowed

Interest: late or incorrect payments of duty

154Interest payable for late or incorrect payments of duty in certain cases 155Cases involving late payment of duty 156Cases involving correction of self-assessed duty 157Cases where no entry or amendment under section 112 made 158Other cases involving assessments or demands by chief executive

Penalties: late payments of duty

159Penalties payable for late payments of duty in certain cases 160Cases in which penalties may be payable

Interest: incorrect refunds of duty or drawback incorrectly allowed

161Interest payable for incorrect refunds of duty or drawback incorrectly allowed in certain cases 162Refunds of duty made because of error attributable to recipient, etc 163Drawback allowed because of error attributable to recipient, etc

Statements of liability

164Statements of liability for interest and penalties

Remissions and refunds of interest and penalties

165Interest: remissions and refunds for emergency events 166Interest: remissions and refunds where inadvertent error by duty payer 167Penalties: remissions and refunds where reasonable excuse for late payment of duty 168Penalties: remissions and refunds for good payment record 169Interest and penalties: remissions and refunds if duty determined not to be payable, etc 170Interest and penalties: remissions and refunds if consistent with collection of highest net revenue over time 171Interest and penalties: remissions and refunds in prescribed circumstances 172Power to apply refunds towards payment of other amounts payable 173Administrative reviews and appeals in respect of decisions not to remit or refund

Final provisions

174Interest and penalties are debt due to Crown, etc

Forfeiture, seizure, and condemnation

175Application of subpart 176Goods forfeited 177Forfeiture to relate back

Seizure

178Seizure of forfeited goods or goods suspected to be forfeited goods 179Securing seized goods 180Offence in relation to securing seized goods 181Notice of seizure 182Delivery of goods seized on deposit of value 183Sale of certain seized goods

Review of seizure

184Application for review of seizure

Condemnation

185Condemnation of seized goods 185ACondemnation of seized goods that are tobacco or tobacco products 185BNotice of seizure and condemnation of goods that are tobacco or tobacco products 186Condemnation of goods that are subject of appeal 187Condemnation of goods where relief granted but condition of relief not met within time limit 188Goods forfeit on commission of offence 189Disposal of forfeited and condemned goods

Compensation for incorrect disposal of certain goods

189AApplication for compensation for incorrect disposal of tobacco and certain tobacco products

Part 4:
Customs powers

190Exercise of powers in contiguous zone

Powers in relation to craft

191Boarding and searching craft 192Facilitation of boarding 193Offences in relation to facilitation of boarding 194Stationing Customs officers on board craft 195Securing goods on craft 196Firing on ship 197Power to order ship to leave New Zealand 198Offence in relation to power to order ship to leave New Zealand 199Detention of craft suspected to be involved in offences or smuggling migrants 200Offences in relation to detained craft

Powers in relation to persons

201Evidence of identity, entitlement to travel, etc 202Offence in relation to failure to produce evidence of identity, entitlement to travel, etc 203Verification of identity using biometric information 204Detention of persons failing to comply with direction under section 203(3)205Questioning persons about goods and debt 206Detention of persons questioned about goods or debt and suspected to be involved in offences 207Completion of processing under Immigration Act 2009 and Biosecurity Act 1993 208Cases requiring investigation for public health or law enforcement purposes 209Offence in relation to requirements imposed under section 207 or 208 210Search of persons 211Search of persons suspected of having goods hidden on or about their person 212Detention of persons committing or about to commit certain offences 213Detention of persons who do not report to or remain at certain places 214Seizure of items found 215Powers in relation to unauthorised persons remaining in certain Customs-controlled areas 216Use of electronic communication devices prohibited in certain places 217Offence in relation to use of electronic communication device 218Questioning specified persons about arrival or departure 219Offence in relation to failure to produce evidence of identity, entitlement to travel, or other matters 220Detention of person to whom section 218 relates 221Detention for public health or law enforcement purposes

Powers of entry, search warrants, use of aids, etc

222Entry to Customs-controlled areas and CASEs 223Entry to examine goods subject to control of Customs 224Patrols, etc to detect offences 225Issue of search warrant 226Use of dogs and other aids

Powers in relation to goods

227Examination of goods subject to control of Customs 228Data in electronic devices that are subject to control of Customs 229Questioning employees of airlines and shipping companies about international cargo or domestic cargo 230Questioning certain persons about cargo to be exported 231Powers if vehicles suspected to be transporting certain goods involved in offences, etc 232Accounting for goods 233Production of goods 234Failure to produce or account for goods 235Temporary removal of goods from Customs-controlled area 236Offences in relation to temporary removal of goods from Customs-controlled area 237Powers if goods no longer under control of Customs suspected to be involved in offences or to be forfeited goods 238Verification of entries 239Cancellation and amendment of entries 240Security for payment of duty 241New security may be required 242Power to seize and detain risk goods or goods involved in certain offences, etc 243Power to seize, copy, and detain certain drugs and objectionable publications 244Detention of goods suspected to be instrument of crime or tainted property 245Custody of certain goods detained under section 244 246Offences in relation to custody of detained goods 247Return of goods detained under section 244 248Extension of investigation period 249Return of cash necessary to satisfy basic needs 250Seizure and detention of dangerous civil aviation goods

Powers in relation to documents

251Requirement to produce documents 252Further powers in relation to documents 253Offence in relation to failure to comply with requirement under section 251 or 252 254Legally privileged communications 255Audit or examination of records 256Chief executive may take possession of and retain records and other documents 257Copying of documents obtained during inspection 258Retention of documents and goods obtained during inspection 259Unlawful travel documents 260Documents in foreign language

General powers

261Landing or mooring of Customs craft 262Written authority of agents 263Arrest of suspected offenders 264Protection of persons acting under authority of Act

Controlled delivery

265Definition for sections 266 and 267 266Controlled delivery 267International controlled delivery

Drugs smuggling outside New Zealand, etc

267APowers for dealing with drugs smuggling outside New Zealand, etc

Part 5:
Administrative provisions

Organisation of Customs

268New Zealand Customs Service 269Comptroller of Customs 270Customs officers 271Authorised persons: individual authorisations 272Authorised persons: class authorisations 273Identity cards 274Customs flag 275Power of chief executive to determine seals, etc

Exports

Customs-approved areas for storing exports (CASEs)

276Areas that may be licensed as CASEs 277Application for CASE licence 278CASE licence 279Customs facilities in CASEs, etc 280Offence in relation to Customs facilities in CASEs, etc

Customs-approved secure exports schemes and seals

281Customs-approved secure exports schemes 282Customs-approved export seals 283Amendment or revocation of notice of appointment under section 282

Administrative penalties

284Definitions for subpart 285Imposition of penalty 286When penalty must be paid 287Calculation of amount of penalty 288No penalty in certain cases 289Late payment of penalty: further penalties payable 290Further penalty may be remitted or refunded 291Administrative review of, or appeal against, decision to issue penalty notice 292Administrative review of, or appeal against, decision to refuse to remit or refund further penalty 293General rules about penalties 294Obligation to pay penalty not suspended by review or appeal

Automated electronic systems

295Definitions for subpart 296Use of automated electronic systems by Customs to make decisions, exercise powers, comply with obligations, and take related actions 297Publication of details of arrangements for use of automated electronic systems 298Variation and substitution of decisions made by automated electronic systems 299Appeals and reviews unaffected

General provisions about information (including joint border management)

300Definitions for subpart 301Customs’ general powers for using information 302Joint border management 303Relationship between this Act and other law relating to information use and disclosure

Disclosure of information

304Definitions for subpart 305Relationship between subpart and other provisions of Act

Disclosure to government agencies

306Information matching for purposes of Student Loan Scheme Act 2011 307Information matching for purposes of Child Support Act 1991 308Information matching for purposes of benefit and benefit debt recovery 309Information matching for purposes of mutual assistance provision contained in social security agreement 310Information matching for purpose of fines enforcement 311No Crown liability to third parties for fines enforcement action 312Direct access to information for purposes of Student Loan Scheme Act 2011 313Direct access to information for purposes of Child Support Act 1991 314Direct access to information for purposes of benefit and benefit debt recovery 315Direct access to information for other purposes 316Disclosure of information other than under information matching agreement or direct access agreement

Disclosure to private sector organisations

317Disclosure of information to private sector organisations

Disclosure to overseas authority

318Disclosure of information to overseas authority 319Chief executive of Customs may issue directions for disclosure of information under section 318(6)320Relationship between section 318 and treaties, etc

Publication of agreements

321Publication of agreements entered into under section 315, 316, 317, or 318

Registered user systems

322Registered user systems for electronic provision of documents 323Registration of users of registered user systems 324Access generally restricted to registered users 325Documents provided using registered user system must be provided in prescribed way 326Assignment, use, and security of unique user identifier 327Use of unique user identifier presumed secure 328Regulations in relation to access 329Offences in relation to unauthorised access to or improper use of registered user system 330Offence in relation to interference with registered user system 331Offences in relation to security of, or unauthorised use of, unique user identifiers 332Customs must keep records of transmissions to or from registered user systems

Customs rulings

333Application for Customs ruling 334Time when application may be made 335Making application 336Making of Customs ruling 337When chief executive may decline to make ruling 338Notice of Customs ruling 339Effect of Customs ruling 340Confirmation of basis of Customs ruling 341Amendment of Customs ruling 342Effect of amendment to Customs ruling 343Cessation of Customs ruling, etc 344Appeal from decisions of chief executive 345No liability where Customs ruling relied on 346Publication of Customs rulings

Administrative reviews

347Process for administrative reviews

Customs Appeal Authorities

348Establishment of Customs Appeal Authorities 349Function of Customs Appeal Authority 350Customs Appeal Authorities generally 351Offence in relation to false or misleading statement intending to deceive 352Offence in relation to failure to attend, give evidence, supply certain things, etc 353Other offences in relation to Customs Appeal Authorities

Part 6:
Final and miscellaneous provisions

Records

354Keeping of records 355Application to keep records outside New Zealand 356Offences in relation to records 357Giving Customs access to records 358Offences in relation to failure to give Customs access to records

Offences

Interference with goods or cargo

359Interference with goods 360Interference with cargo 361Interference with seals, etc 362Unauthorised use of seals, interference with sealed Customs packages, etc

Offences in relation to entries and related returns

363Offences for failure to make entry, etc 364Offences in relation to erroneous or defective entries, etc 365Provisions relating to offences in relation to entries

Offences in relation to information

366Offences in relation to declarations and documents that are erroneous 367Offence in relation to documents that are not genuine 368Offences in relation to declarations and documents that are known to be faulty 369Offences in relation to failure to update information supplied in advance 370Further offences in relation to records and information

Defrauding of revenue

371Defrauding Customs revenue 372Possession or custody of uncustomed goods or prohibited imports 373Purchase, sale, exchange, etc, of uncustomed goods or prohibited imports 374Possession or control of concealed goods 375Offence in relation to seized goods

Offences in relation to Customs

376Threatening or resisting Customs officer 377Obstructing Customs officer or interfering with Customs property 378False allegation or report to Customs officer with intention of diverting deployment of Customs personnel, etc 379Killing or injuring Customs dog 380Personation of Customs officer 381Counterfeit seals, stamps, markings, substances, or devices 382Unauthorised presence in certain Customs-controlled areas 383Failure to answer questions 384False allegation or report to Customs officer alleging that offence committed

Other offences

385Adapting craft for smuggling 386Possession of incomplete documents 387Offences in relation to use of goods 388Offences in relation to importation or exportation of prohibited goods 389Offences in relation to knowingly importing or exporting prohibited goods 390Offences in relation to knowingly importing or exporting objectionable publications 391Offence in relation to knowingly importing or exporting goods for dishonest purpose 392Publications imported or exported in course of official duties 393Offences in relation to exportation of goods

Miscellaneous provisions relating to offences

394Corporate liability 395Liability of principal and agent 396Attempts 397Court may order payment of money in respect of duty 398Filing of charging document

Infringement offences

399Infringement offences and fees 400Infringement notices 401Procedural requirements for infringement notices, etc 402Infringement fees to be paid into Crown Bank Account

Regulations, orders, rules, etc

Regulations

403Regulations generally 404Regulations in relation to stores 405Regulations in relation to entries 406Regulations in relation to collection of duty 407Regulations for determining country of produce or manufacture 408Regulations for recovering costs for attendance of Customs officers, etc 409Regulations for recovering costs of granting certificates of clearance, etc 410Regulations in relation to sale of goods by chief executive 411Regulations in relation to activities of Customs officers outside New Zealand 412Incorporation of provisions of international agreements by reference in regulations

Levy orders

413Levies for recovering border processing costs 414Contents of border processing levy order 414ALevies for recovering costs relating to goods management 414BContents of goods management levy order 415Trust accounts for levy money payable to chief executive 416Effect of levy order 417Compliance audits 418Auditors 419Offences in relation to levy orders 420Defences for offences in relation to levy orders

Chief executive’s rules, etc

421Chief executive’s rules 422Interaction with subpart 1 of Part 3 of Legislation Act 2012

Miscellaneous provisions

Giving of notices

423Giving notice to companies 424Giving notice to bodies corporate other than companies 425Giving notice to individuals 426Receipt of notices 427Chief executive to give written reasons for decisions open to appeal to Customs Appeal Authority

Declarations

428Declarations under Act

Evidence

429Burden of proof 430Documents made overseas 431Proof of rules made by chief executive

Limitation

432No limitation on claims by Crown to recover duties or in forfeiture proceedings

Payments by chief executive out of public funds

433Payments by chief executive out of public money

Amounts in foreign currencies

434Foreign currency

Origin

435Certificates of origin 436Fish, etc

Use of reasonable force

437Use of force must be reported

Reporting of searches of electronic devices

438Annual report must state total of electronic devices searched

Reducing compliance costs

439Annual report must report on initiatives to reduce compliance costs for businesses with strong record of compliance

Working hours

440Working hours of Customs

Human remains

441Entry required for human remains

Repeals, revocations, and amendments of Acts and instruments

442Repeal of Customs and Excise Act 1996 443Other consequential repeals, revocations, and amendments

Schedule 1:
Transitional, savings, and related provisions

Schedule 2:
Application of Act to Defence Force

Schedule 3:
Excise duty and excise-equivalent duty

Schedule 3A:
Permit to import tobacco and tobacco products

Schedule 3B:
Application for compensation for incorrect disposal of tobacco and certain tobacco products

Schedule 4:
Valuation of goods for purposes of Tariff

Schedule 5:
Review of seizure of goods

Schedule 5A:
Powers for dealing with drugs smuggling outside New Zealand, etc

Schedule 6:
Customs-approved secure exports schemes

Schedule 7:
Administrative reviews

Schedule 8:
Customs Appeal Authorities

Schedule 9:
Consequential repeal, revocations, and amendments

Customs and Excise Act 2018

Administrative provisions - Administrative penalties

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

You could also call this:

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

Illustration for Customs and Excise Act 2018

If you have to pay a further penalty under section 289 and you are unhappy with a decision to refuse to reduce or refund some or all of the penalty under section 290, this section applies to you. You can take one of two actions within 20 working days after you are told about the decision. You can either apply for an administrative review of the decision or appeal to a Customs Appeal Authority against the decision.

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This page was last updated on 1 October 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039628.

Topics:

Money and consumer rights > TaxesCrime and justice > Police and safety

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

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

293: General rules about penalties, or

"Rules about paying back money when you break the law"

Part 5Administrative provisions
Administrative penalties

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

This section applies if a person by whom any further penalty is payable under section 289 is dissatisfied with a decision to refuse to remit or refund the whole or any part of the further penalty under section 290.
The person may, within 20 working days after the date on which notice of the decision is given, do 1 (but not both) of the following:
apply for an administrative review of the decision:
appeal to a Customs Appeal Authority against the decision.

Compare

1996 No 27 s 128D