Customs Appeal Authority

COVID-19 UPDATE Tuesday, 13 September 2022

1. While COVID-19 is in the community, the Authority will, as far as is reasonably practicable, operate in its usual manner.

2. Everyone who attends the Authority in person must comply with the health and safety requirements at the hearing facility.

3. In some cases, there will be a need to change (possibly at short notice) the way the Authority operates, including by conducting hearings entirely by video-link or telephone or by requiring that documents be emailed rather than posted or delivered.

4. Parties affected by any change to the Authority’s usual operating procedures will be advised of those changes and provided with information to ensure that they understand how their matter will be handled by the Authority.

5. This Protocol applies until revoked or modified by the Authority.

6. The Authority’s Protocol dated 13 June 2022 is revoked.

G D Pearson
Customs Appeal Authority
13 September 2022

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

The Authority holds hearings throughout New Zealand.

  • About the Authority

    The Customs Appeal Authority is an independent judicial body that hears appeals against the decisions and directions of the New Zealand Customs Service.

  • Apply to the Customs Appeal Authority

    You need to appeal within 20 working days of the date you received the Customs decision or direction.

  • What happens next

    When we receive your Notice of Appeal form, we’ll check it to make sure it includes the required information then send a copy of it to Customs.

  • Decisions

    Search Customs Appeal Authority decisions online.

  • Contact

    Contact the Customs Appeal Authority.

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