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Customs and Excise Act 2018

Entry and exit of goods, persons, and craft - Interest and penalties for late or incorrect payments of duty, incorrect refunds of duty, and drawback incorrectly allowed - Remissions and refunds of interest and penalties

173: Administrative reviews and appeals in respect of decisions not to remit or refund

You could also call this:

"What to do if you disagree with a decision about not getting money back"

Illustration for Customs and Excise Act 2018

If you are unhappy with a decision made by the chief executive about not returning or reducing some interest or a penalty, you can take action. You can either ask for an administrative review of the decision or appeal to a Customs Appeal Authority against the decision. This must be done within 20 working days of being told about the decision, which was made under sections 165 to 171.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7245176.

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172: Power to apply refunds towards payment of other amounts payable, or

"Using your refund to pay other debts you owe"

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174: Interest and penalties are debt due to Crown, etc, or

"If you owe extra money for not following the rules, you must pay it to the government."

Part 3Entry and exit of goods, persons, and craft
Interest and penalties for late or incorrect payments of duty, incorrect refunds of duty, and drawback incorrectly allowed: Remissions and refunds of interest and penalties

173Administrative reviews and appeals in respect of decisions not to remit or refund

  1. A person who is dissatisfied with a decision of the chief executive not to remit or refund the whole or any part of any interest or penalty under any of sections 165 to 171 may, within 20 working days after the date on which notice of the decision is given, 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.