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

NZLII decisions for CAA

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1. [2023] NZCAA 01 (20 July 2023) [PDF, 189 KB]

   Indicative decision / s 176(1)(d)(ix) Customs and Excise Act 2018 / s 114(2) Anti-Money Laundering and Counterfeiting Financing of Terrorism Act 2009 / Cash seized at border / Whether forfeiture of cash appropriate / Circumstances of importation finding needed / Appeal pending evidence.

2. [2022] NZCAA 01 (28 February 2022) [PDF, 338 KB]

   Royalty payments / sch 2 Customs and Excise Act 1996 / Clothing retailer / Whether royalty payments separate from value of imported goods / Appeal allowed.

3. [2020] NZCAA 01 (7 July 2020) [PDF, 307 KB]

   Interim decision / Costs order / sch 8 Customs and Excise Act 2018 / Parties ordered to exchange draft memorandum on costs / Costs order pending.

4. [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

5. [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

6. [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