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.
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, 411 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.
To appeal, fill in the Notice of Appeal form:
Notice of appeal [PDF, 262 KB]
Guide to making an appeal [PDF, 223 KB]
Send the form, a copy of the Customs ruling, and the fee (cheques only) to us.
Postal address:
Tribunals Unit
Private Bag 32001
Featherston Street
Wellington 6146
You can apply to have the application fee waived if:
Fill in the Application for Waiver of Fees form and send it to the Authority:
Application for waiver of fees [PDF, 288 KB]
You can present your own case or have a lawyer, or advocate, present it for 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, 439 KB]
If you hire a lawyer, you may be able to get legal aid to help with legal costs.
This page was last updated: