New Zealand Customs Service

What this regulator covers

Importing goods for sale, exporting goods, carrying goods across the border, customs brokerage, tariff classification queries.

When to contact this regulator

• Importing goods
• Exporting goods
• Border crossing
• Tariff classification

Escalation

If you are unsatisfied with a decision from this regulator, escalation paths typically run through the Ombudsman (process complaints) or the relevant Court/Tribunal (substantive decisions). Check the regulator's official website for specific review and appeal procedures.