Yachts and small craft entering New Zealand are subject to import clearance requirements and the payment of Customs duty (including Goods and Services Tax (GST)) on arrival.
However, craft owned and operated by a bona fide visitor, and in New Zealand temporarily, may be granted a Temporary Import Entry (TIE) with Customs duty and GST charges being deferred. Customs will generally align the period of the TIE with the length of your visitor’s visa, or 12 months whichever is less. Applications for extensions to your visitor’s visa may be made to the New Zealand Immigration Service. If your visitor’s visa is extended you may apply to Customs for a similar extension to your TIE. The extension will be dependent on Customs being satisfied that your craft continues to meet the criteria for temporary entry.
You should note the conditions applying to TIE’s include:
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Agreement to export your craft by the expiry date of the TIE.
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An undertaking that the craft will not be sold, offered for sale or otherwise disposed of in New Zealand.
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Immediate advice to Customs at the port of arrival of any change to the Master’s or craft’s presence in New Zealand.
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Possible requirement to provide a security by way of a cash deposit or letter of undertaking.
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