Customs Appeal Authority
The Customs Appeal Authority is an independent body that can review decisions made by the New Zealand Customs Service, including decisions about importing and exporting goods.
You need to make an appeal within 20 working days of receiving the Customs decision. A lawyer or advocate can present your case for you if you want, either in a formal hearing or based on written submissions.
There is an application fee, but it might be waived if you’ve been granted legal aid or you’re on a benefit, pension or NZ Superannuation. The authority holds hearings throughout New Zealand.
They are part of the Ministry of Justice.