Use the search function below to find recent CAA decisions. For older decisions, see:

NZLII decisions for CAA

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1. [2019] NZCAA 13 (5 August 2019) [PDF, 384 KB]

   Value of inbound goods / Effect on quantification of customs duties / Deductive value method / sch 2 Customs and Excise Act 1996 / Appeal allowed

2. [2019] NZCAA 2 (26 February 2019) [PDF, 275 KB]

   Undeclared values / GST and duty / Additional liability / Customs broker / s 89(1) Customs and Excise Act 1996 / Appeal allowed

3. [2019] NZCAA 1 (18 January 2019) [PDF, 216 KB]

   Interim decision / s 258 Customs and Excise Act 1996 / Imported vehicle / s 225(1)(n) / Unlawfully imported into New Zealand / s54(2) / Odometer reading that does not record correctly the distance the vehicle has been driven / Appeal dismissed