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Customs and Excise Act 2018

Schedule 7: Administrative reviews

You could also call this:

"Checking a decision made under the Customs and Excise Act 2018 to see if it's fair"

Illustration for Customs and Excise Act 2018

You can ask for an administrative review of a decision made under the Customs and Excise Act 2018. To do this, you must apply to the chief executive in the way they say you should. The chief executive may ask you for more information to help them make a decision.

The chief executive will review the decision and look at the legal basis for it. They will also consider your application, any written submissions you make, and any other information they think is relevant. They must make a decision within 20 working days, but they can extend this time if needed.

If you are not happy with the chief executive's decision, you can appeal to a Customs Appeal Authority within 20 working days of being told about the decision. The chief executive will tell you in writing about their decision and explain why they made it. They will also tell you that you can appeal to a Customs Appeal Authority if you are not happy with the decision.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7040170.

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7Administrative reviews Empowered by s 347

1Application for administrative review

  1. An application for an administrative review of a decision must be made to the chief executive in the way prescribed by the chief executive’s rules.

  2. The chief executive may require an applicant to provide any further information that the chief executive considers reasonably necessary.

2Chief executive may extend time for application

  1. This clause applies where this Act provides that a person may apply for an administrative review within a specified time.

  2. The chief executive may, on an application made within the specified time, extend the time to make the application for the administrative review.

3Conduct of administrative review

  1. The chief executive must review the legal basis of, and any calculations or other matters relevant to, the decision under review.

  2. The chief executive must determine the review on the papers, unless he or she considers it is not appropriate to do so.

  3. The chief executive must consider—

  4. the application; and
    1. any written submissions made by the applicant; and
      1. any further information provided by the applicant under clause 1(2); and
        1. any other information that the chief executive considers relevant.

          4Determination of application

          1. The chief executive must determine an application within 20 working days after the day on which the application is received.

          2. The chief executive must determine an application by—

          3. confirming the decision under review; or
            1. withdrawing the decision under review and, if appropriate, substituting a new decision in its place.

              1. The chief executive may extend the period specified in subclause (1) for determining an application for as much as is reasonably necessary if, in the chief executive’s opinion, the circumstances of the case do not allow a determination to be made within the specified period.

              5Advising applicant of determination

              1. The chief executive must, as soon as practicable after determining an application, give written notice of the determination to the applicant.

              2. The notice must state—

              3. the reasons for the determination; and
                1. that a person who is dissatisfied with the determination may appeal to a Customs Appeal Authority.

                  6Right of appeal to Customs Appeal Authority against determination of application

                  1. A person who is dissatisfied with a determination of an application by the chief executive may, within 20 working days after the date on which notice of the determination is given, appeal to a Customs Appeal Authority against the determination.