- Start importing
- Prohibited and restricted imports
- Import animals
- Commercial ships and cruise liners
- Lodge your import entry
- Valuation for import
- Preferential tariff duty rates
- Customs rulings
- Customs exchange rates
- Import payments and refunds
- Deferred accounts for importers
- Deferred accounts for brokers
- Import forms and documents
- What is excise?
- Apply for a licence
- Lodge your excise entry
- Claim excise duty remission or refund
- Pay excise duty and other charges
- Apply for excise duty credit or drawback
- Moving excisable items
- Changing, suspending or cancelling your licence
- Amend, surrender or transfer your licence
- Change your entry or payment timeframe
- Customs-controlled Areas
- Excise forms and documents
Appeal to Customs Appeal Authority
The Customs Appeal Authority (CAA) is an independent judicial body that hears appeals against the decisions, assessments, rulings, determinations, or directions of the chief executive of Customs.
You can make an appeal by completing Form 14: Notice of appeal to Customs Appeal Authority (PDF 353 KB) and paying a fee of NZ$410.
See further information about making an appeal to the Customs Appeal Authority on the Ministry of Justice website.