Customs and Excise Act 2018

If you need more information about this Act, please contact the administering agency: New Zealand Customs Service
291 Administrative review of, or appeal against, decision to issue penalty notice


This section applies if a person to whom a penalty notice has been issued under section 285(1) is dissatisfied with any of the following decisions:


the decision to issue the penalty notice:


the decision as to the amount of the penalty.


The person may, within 20 working days after the date on which the penalty notice is issued, do 1 (but not both) of the following:


apply for an administrative review of the decision:


appeal to a Customs Appeal Authority against the decision.

Compare: 1996 No 27 ss 128A(3)(b), 128D