Customs Appeal Authority COVID-19 protocol at 7 September 2021

1. If COVID-19 restrictions are at Alert Level 3 or Level 4 anywhere in New Zealand, in person hearings in that area will proceed using telephone or computer links. When this is not suitable, the Authority will reschedule the hearing to a future date.

2. If COVID-19 restrictions are at Alert Level 2 anywhere in New Zealand, in-person hearings in that area will continue or resume. The arrangements for the hearing will comply with the directions set out by the Chief Justice on 6 September 2021. In specific cases, travel restrictions may make it necessary to consider using telephone or computer links for some, or all, aspects of the hearing. The Authority will make decisions on a case by case basis.

3. Parties affected by any change in the Authority’s usual operating procedures will be notified and provided with information to ensure that they understand how their case will be handled by the Authority.

4. This protocol applies until revoked or modified by the Authority.

Customs Appeal Authority
G D Pearson
Please note: At COVID-19 Alert Level 1, all Social Security Appeals Authority Hearings will be held in person as usual. Where appropriate, telephone or computer links may be an option for a party or witness to attend a hearing.

The Customs Appeal Authority hears appeals against the decisions or directions of the New Zealand Customs Service. 

The Authority holds hearings throughout New Zealand.

  • About the Authority

    The Customs Appeal Authority is an independent judicial body that hears appeals against the decisions and directions of the New Zealand Customs Service.

  • Apply to the Customs Appeal Authority

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

  • What happens next

    When we receive your Notice of Appeal form, we’ll check it to make sure it includes the required information then send a copy of it to Customs.

  • Decisions

    Search Customs Appeal Authority decisions online.

  • Contact

    Contact the Customs Appeal Authority.

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