Charges and Levies

More detail below on:

Entry of Craft

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:

• Agreement to export your craft by the expiry date of the TIE.
• An undertaking that the craft will not be sold, offered for sale or otherwise disposed of in New Zealand.
• Immediate advice to Customs at the port of arrival of any change to the Master’s or craft’s presence in New Zealand.
• Possible requirement to provide a security by way of a cash deposit or letter of undertaking.

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GST on Purchases While in New Zealand

Most goods and services attract Goods and Services Tax (GST). Some taxable supplies are zero-rated which means GST is charged at a rate of 0 percent rather than the standard rate of 12.5 percent.

 

All requests for information regarding zero-rating for repairs or maintenance of overseas yachts and craft should be referred to:

 

Inland Revenue Department
Auckland Customer Services
Corner Wakefield and Rutland Streets
Auckland City
Phone: 0800 377 776

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Maritime Safety Authority (MSA) Charges

Yachts and small craft are not subject to Maritime Safety Authority (MSA) charges, but are subject to Oil Pollution Levies if the craft is over 100 gross tonnes. However if you decide to undertake a commercial operation while in New Zealand, you will be subject to both these charges regardless of the size of the vessel. The New Zealand Customs officials can discuss these charges with you at the time of your arrival.

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