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

If you appeal after the 20 working days has passed, you must state in a letter with your application why your appeal is late and why you think it should be accepted.

You must include a copy of the Customs review decision with your Notice of Appeal form.

How much does it cost?

It costs $410 (including GST) to appeal to the Authority.

What you need to send us

To appeal, fill in the Notice of Appeal form:

Notice of appeal [PDF, 223 KB]

Guide to making an appeal [PDF, 128 KB]

Fee waiver

You can apply to have the application fee waived if:

  • you’ve been granted legal aid
  • you’ve not been granted legal aid but are dependent for the payment of your living expenses on a benefit, pension or NZ Superannuation.

Fill in the Application for Waiver of Fees form and send it to the Authority:

Application for waiver of fees [PDF, 288 KB]

Ways to pay the fee


You can pay the filing fee online using File and Pay.

To file the documentation, you must post or deliver a physical copy to the Tribunal or your local court. You must include a copy of the File and Pay online receipt as proof of payment.

Please note: At this stage, File and Pay cannot accept online filing for tribunal applications.

Access File and Pay(external link)

By post

To send payment by post, you must include the completed credit or debit card form with your application and post to:

Customs Appeal Authority
Tribunals Unit
Private Bag 32001

Credit or debit card fee payment form [PDF, 275 KB]

Note: Please do not email the form to us with your credit or debit card details. We cannot accept the form by email.

In person

Please contact the tribunal or your nearest court to confirm whether you can file your application and make the fee payment at the counter by EFTPOS, credit card, debit card or cash.

Present your case

You can present your own case or have a lawyer, or advocate, present it for you.

Appoint an advocate to represent you

You can appoint an advocate to act for you. They don’t need to be a lawyer ­– any person can be your advocate provided they have your written authority to do so.

The Authority will communicate directly with your advocate.

Both you and your advocate need to sign this form:

Authority to act [PDF, 451 KB]

If you hire a lawyer, you may be able to get legal aid to help with legal costs.

Find out more about legal aid

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