Administrative review

When does this change start?

From 1 October 2018, all customers will be able to apply for an administrative review on some Customs decisions.

Who does this change affect?

Importers, exporters, excise manufacturers, brokers and agents.

What decisions can be reviewed through an administrative review?

You can seek an administrative review for the categories of:

• duty assessments and amendments, including excise and provisional value assessments
• compensatory interest and late payment penalties
• administrative penalties.

More detailed information is found on the website and in the education materials.

You’re not able to:

• request an administrative review of a decision or action, not listed in the categories above
• request an administrative review and appeal to the Customs Appeal Authority at the same time, about the same decision.

What’s the advantage of an administrative review?

The administrative review is something our customers have been asking for. It provides an alternative avenue for appeal that is less formal, more efficient and less costly. It is suitable for disputes about small amounts, or less complex disputes about larger amounts.

What do I have to do if I want to use this?

You’ll need to complete an application form, and provide any supporting documents to Customs by email or post within 20 working days of receiving a Customs decision.

You still need to meet your duty, compensatory interest or penalty payment obligations if you apply for an administrative review. Customs will refund any duty overpayment, including interest or penalties, if the review does not uphold Customs’ original decision.

What application form do I use?

The application form will be available from our website from 1 October 2018.

Is there a charge to apply for a review?

No.

What happens if I’m not happy with the outcome of the review?

The outcome of an administrative review may be appealed to the Customs Appeal Authority (CAA).

What's the relationship between the new Administrative review and reviews of seizure?

The new Administrative review process will not apply to reviews of seizure. The process for reviews of seizure will remain as they are now.

Take a look at the information on what decisions can undergo an Administrative review.