Customs and Excise Act 2018

Administrative provisions - Customs Appeal Authorities

348: Establishment of Customs Appeal Authorities

You could also call this:

"The Governor-General can set up groups to help with customs appeals."

Illustration for Customs and Excise Act 2018

The Governor-General can establish one or more Customs Appeal Authorities when the Ministers of Customs and Justice recommend it together. You can think of the Governor-General as a high-ranking official who makes important decisions. The Ministers of Customs and Justice are also high-ranking officials who advise the Governor-General.

If there is more than one Customs Appeal Authority, each one can have its own special name chosen by the Governor-General. This helps to tell them apart from one another. The Governor-General decides what these special names will be.

You can find more information about this by looking at the Customs Act 1986 for comparison.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7039801.


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347: Process for administrative reviews, or

"How to ask for a review of a decision under the Customs and Excise Act"


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349: Function of Customs Appeal Authority, or

"Who to appeal to if you disagree with a customs decision"

Part 5Administrative provisions
Customs Appeal Authorities

348Establishment of Customs Appeal Authorities

  1. The Governor-General may, on the joint recommendation of the Ministers of Customs and Justice, establish 1 or more Customs Appeal Authorities.

  2. If there is more than 1 Customs Appeal Authority, each authority may be given a distinctive designation determined by the Governor-General.

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