Customs and Excise Act 2018

If you need more information about this Act, please contact the administering agency: New Zealand Customs Service
292 Administrative review of, or appeal against, decision to refuse to remit or refund further penalty


This section applies if a person by whom any further penalty is payable under section 289 is dissatisfied with a decision to refuse to remit or refund the whole or any part of the further penalty under section 290.


The person may, within 20 working days after the date on which notice of the decision is given, 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 s 128D