The Customs Appeal Authority hears appeals against the decisions or directions of the New Zealand Customs Service. 

Before you appeal to the Authority, you must have received a Customs ruling (or ‘tariff ruling’). 

Customs provides a Customs ruling service for importers who want to confirm the tariff classification of goods that they want to bring into the country.  

A request for a Customs ruling can be made on the application form C7.

Form C7 – Application for a Customs Ruling [DOC, 266 KB]

You must send the C7 form to the NZ Customs Service (external link)

If you need more information about Customs rulings, contact Customs (external link)

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