You need to appeal within 20 working days of the date you received the Customs decision or direction. 

If you appeal after the 20 working days has passed, you must state in a letter with your application why your appeal is late and why you think it should be accepted.

You must include a copy of the Customs review decision with your Notice of Appeal form.

How much does it cost?

It costs $410 (including GST) to appeal to the Authority. Make cheques payable to the Ministry of Justice.

What you need to send us

To appeal, fill in the Notice of Appeal form:

Notice of appeal [PDF, 262 KB]

Send the form, a copy of the Customs ruling, and the fee (cheques only) to us.

Postal address:
Tribunals Unit
Private Bag 32001
Featherston Street
Wellington 6146

Fee waiver

You can apply to have the application fee waived if:

  • you’ve been granted legal aid
  • you’ve not been granted legal aid but are dependent for the payment of your living expenses on a benefit, pension or NZ Superannuation.

Fill in the Application for Waiver of Fees form and send it to the Authority:

Application for waiver of fees [PDF, 288 KB]

Present your case

You can present your own case or have a lawyer, or advocate, present it for you.

Appoint an advocate to represent you

You can appoint an advocate to act for you. They don’t need to be a lawyer ­– any person can be your advocate provided they have your written authority to do so.

The Authority will communicate directly with your advocate.

Both you and your advocate need to sign this form:

Authority to act [PDF, 439 KB]

If you hire a lawyer, you may be able to get legal aid to help with legal costs.

Find out more about legal aid

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