The New Zealand Customs Service is introducing an internal review process. This is one of a number of changes which will come into force on 1 October 2018 when the new Customs and Excise Act 2018 comes into force.

The new review process is aimed at allowing customers to more easily appeal duty assessment or penalty-related decisions. The process can be used for decisions about import duty and excise assessments or amendments, compensatory interest, late payment penalties and administrative penalties.

It is less formal than the Customs Appeal Authority process. It is suitable for disputes about small amounts, or less complex disputes about larger amounts

The review will be completed by Customs staff not involved in the original decision. Applications for an internal review need to be made within 20 working days of the decision in dispute. An extension of 20 working days can be requested, but needs to be made within the initial 20 days.

Customs has 20 working days in which to reach a decision through the internal review process. The outcome may be appealed to the Customs Appeal Authority.