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, which you can pay by credit card, debit card or cheque.

If you are paying by credit or debit card, fill in and send us this form with your notice of appeal:

Pay with a credit or debit card [PDF, 275 KB]

If you are paying by cheque, please make the cheque out to the ‘Ministry of Justice’ and send it with your notice of appeal.

What you need to send us

To appeal, fill in the Notice of Appeal form:

Notice of appeal [PDF, 306 KB]

Guide to making an appeal [PDF, 239 KB]

Send the form, a copy of the Customs ruling, and the fee (cheques only) to us.

Postal address:
Tribunals Unit
DX SX 11159

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]

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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