29104 (2025). Hon Jenny Salesa to the Minister of Customs

29104 (2025). Hon Jenny Salesa to the Minister of Customs: How many times has Customs issued post-clearance audits or penalties on importers for incorrect declarations over the past five years, broken down by year?

Hon Casey Costello: I refer the member to the attached appendix which provides the number of post entry audits and administrative penalties issued by the New Zealand Customs Service (Customs). Table One below provides the number of post entry audits conducted by Customs for the financial period from 1 July 2020 to 12 June 2025. Table Two below provides a breakdown of administrative penalties from Customs for the financial period from 1 July 2020 to 12 June 2025. An audit is an examination of business records (involving more than one transaction) and/or processes to ensure that they are compliant with relevant legislation. Audits for importers are conducted post-clearance (after the goods have been entered and cleared by Customs). Administrative Penalties are issued where an audit has identified material errors on an entry. Customs issues Administrative Penalties to declarants and/or brokerages, who are the agents acting on behalf of the importer. The penalty is issued directly to the declarant as they relate to material errors or omissions made by the declarant; however, the declarant may also be directly employed by the importer or is also the importer.