New Zealand Customs Service: Providing assurance about revenue.

CusMod: Customs' electronic system that holds various information, including records of import, export, and excise transactions.

Customs duty: a tax levied on imported goods. Duty is imposed to help protect domestic businesses that are producing similar goods.

Customs revenue: customs duties, goods and services tax on imports, and excise.

Excisable goods: domestically manufactured petroleum fuel and products, tobacco and tobacco products, and alcohol and alcohol products on which excise is payable.

Excise: a tax levied on particular goods manufactured for sale in New Zealand.

Field audits: detailed audit work, usually requiring staff to visit the premises of the business or trader they are auditing.

Systems-based audits: large field audits that examine the systems and processes a trader uses.

Traders: exporters, importers, and the manufacturers of excisable goods.

Transaction audits: desk-based audits that Customs staff do to confirm the accuracy of individual import, export, and excise declarations made by traders to Customs.

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