Customs said the request for the reports was being handled under its normal Official Information Act processes.
State Services Commissioner Iain Rennie said it was his "understanding" Customs took the allegations "seriously" and an inquiry by the Crown Law Office found them without substance.
LISTEN TO AUDIO INTERVIEW WITH CURTIS GREGORASH
In a written statement, Mr Rennie said it was "very important that agencies comply with the letter and the spirit of the Act".
"I would be concerned if any government agencies were not fulfilling their obligations." He said anyone with concerns should make contact with the Office of the Ombudsman.
The Herald has sought a range of information from Customs NZ over the last year. On a number of occasions, Customs has provided information it originally refused or said did not exist.
In one case, it provided information it had previously wrongly ruled outside the scope of the request by the Herald. In another, Customs initially said it did not hold information which had been sought - then provided it after other agencies showed they held the same information.
A Customs spokeswoman said yesterday: "Customs operates within the law and abides by the spirit of the OIA. If you have any concerns over our handling of OIAs please approach the Ombudsman."