Customs and Excise Act 2018

If you need more information about this Act, please contact the administering agency: New Zealand Customs Service
173 Administrative reviews and appeals in respect of decisions not to remit or refund

A person who is dissatisfied with a decision of the chief executive not to remit or refund the whole or any part of any interest or penalty under any of sections 165 to 171 may, within 20 working days after the date on which notice of the decision is given, do 1 (but not both) of the following:

(a)

apply for an administrative review of the decision:

(b)

appeal to a Customs Appeal Authority against the decision.