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