Types of duties, fees & charges

Customs collects these on behalf of the Ministry of Economic Development on imported goods. These duties may be applied when:

• Dumped goods are sold to importers in New Zealand at prices lower than their selling price in the exporter’s domestic market, or at prices lower than their full cost. The amount or margin of dumping can be offset by imposing an anti-dumping duty.

• Goods have benefited from a foreign government subsidy which lowers the price of the goods exported to New Zealand.

Rate: Various

Rate: Various

The following lists the duty rates applicable to some commonly imported items. The Working Tariff Document of New Zealand has a full listing and any concessions or preferential tariffs that may apply.

In most cases goods and services tax (GST) will need to be applied once you work out your Customs duty. 

Rate: Various

The current Customs duty rates on alcohol and tobacco products (accompanied goods). 

The annual adjustment to the duty rates on alcoholic beverages will take place on 1 July 2013. The new rates as at 1 July 2013 are also included in the table below.

Rate: Various

​If you do not meet the criteria for concessionary entry then the following Customs duty rates apply:

Rate: Various

When you import goods, you are required to specify the Customs value on the import entry clearance. This is important as the rate of duty will be charged based on the valuation you provide.

The usual method for establishing the Customs value is by using the transaction value.

Transaction value

The transaction value is the price paid or payable for the imported goods, with certain additions and deductions.

Additions to the price paid or payable for the goods include:

• Commissions.
• Packing costs.
• Assists (materials supplied by the buyer).
• Proceeds of resale accruing to the seller.
• Foreign inland freight charges (paid to or for the benefit of the seller).
• Royalties.
• Licence fees.

Possible deductions include:

• Overseas freight and insurance charges (to the extent that they are included in the price paid or payable) are deducted to establish the transaction value.

The acceptance of transaction value by Customs is subject to certain conditions. Two of the main conditions are:

• There must be a sale for export to New Zealand. Goods that have not been sold for export (such as goods on consignment or supplied free of charge) cannot be valued by this method.
• It must be shown that the price paid or payable has not been influenced by any relationship between the importer and the seller.

Alternative methods for determining the Customs value

• Identical or similar goods value – the transaction value of identical or similar goods sold for export to New Zealand.
• Deductive value – the sale price of the goods in New Zealand adjusted for costs incurred after shipment.
• Computed value – value based on cost of production, general expenses and profits in the country of origin relating to the imported goods.
• Residual basis of valuation – value determined by Customs based on a flexible interpretation of one of the previous methods.

Methods of valuation that cannot be used

• The price of similar goods produced in New Zealand.
• The price of the same goods sold for export to another country or on the domestic market of the country of export.
• Minimum Customs values.
• Arbitrary or fictitious values.

Rate: N/A

​A depreciation allowance for length of personal ownership and use may be given. This is worked out on the length of personal ownership – as follows:

Rate: Various

The following depreciation deductions can be made from the purchase cost of vehicles personally owned and personally used overseas by the importer for not less than 90 days before the vehicle was handed in for shipment to New Zealand or the date the owner departed for New Zealand, whichever is earlier.

Once qualified for a depreciation deduction the depreciation period is calculated from the time of delivery (the date possession is taken following purchase) until the date on which the ship or aircraft carrying the vehicle arrives in New Zealand territorial waters.

In normal circumstances, the maximum depreciation is 75 percent, but a special deduction (tropical depreciation) may be allowed in some instances where it can be demonstrated that high heat and humidity have accelerated the deterioration of a vehicle. The maximum tropical allowance to be given = 20% deduction.

For the purposes of applying depreciation only, length of ownership and use overseas by an importer is measured from the time of delivery (the date possession is taken following purchase) until the date the vehicle arrives in New Zealand. Note that this is not the same measure used to determine if the vehicle qualifies for concessionary entry.​

Rate: Various

​The Excise and Excise-equivalent Duties Table in the Working Tariff Document of New Zealand has a full listing and description of all the excisable goods and excise rates.

The following provides excise rates on commonly manufactured fuel products. Goods and services tax (GST) has not been included. Note, the excise rate on motor spirits increases by 3 cents per litre on 1 July 2013, and further increases of three cents per litre on 1 July 2014 and 1 July 2015. 

Rate: Various

The Excise and Excise-equivalent Duties Table in the Working Tariff Document of New Zealand has a full listing and description of all the excisable goods and excise rates.

The following table provides the current excise rates on commonly manufactured alcohol products. Goods and services tax (GST) has not been included. The annual adjustment to the excise and excise-equivalent duty rates on alcoholic beverages will take place on 1 July 2013. Alcohol products removed from a licensed manufacturing area or imported after midnight on 30 June 2013 will be subject to the new rates. The new rates as at 1 July 2013 are set out in the second table below.

New excise rates as at 1 July 2013

Rate: Various

​The Excise and Excise-equivalent Duties Table in The Working Tariff Document of New Zealand has a full listing and description of all the excisable goods and excise rates.

The following table provides current excise rates on commonly manufactured tobacco products. Goods and services tax (GST) has not been included. 

New excise duty rates for tobacco and tobacco products from 1 January 2013

The annual indexation increase to excise and excise-equivalent duty rates together with a separate 10 percent increase will take place on 1 January 2013.

The new rates are those set out in the Excise and Excise-equivalent Duties Table (Tobacco Products Indexation and Separate 10% Increase) Amendment Order 2012, as follows:

Tobacco and tobacco products removed from a licensed manufacturing area or imported after midnight on 31 December 2012 will be subject to the new rates.

If you need further information, please contact Customs on 0800 428 786 (0800 4 CUSTOMS).

Rate: Various

Rate: Various

​Goods and services tax (GST) of 15 percent is calculated on the sum of the following amounts:

• The Customs value of the goods.
• Any Customs duty, anti-dumping and countervailing duties, Alcohol Advisory Council of New Zealand levy or Heavy Engineering Research Association levy payable.
• The freight and insurance costs incurred in transporting the goods to New Zealand.

Rate: 15%

Rate: N/A

These rates were published on 1 July 2012 and are valid for one year. 

A summary of the current alcoholic beverages and rates are:

Rate: Various

Rate: Various

An import entry transaction fee of NZ$38.07 (GST inclusive) is payable on every import entry clearance and import declaration for goods.

Rate: $38.07 (GST inclusive)

​An inward cargo transaction fee of NZ$30.66 (GST inclusive) is payable on every electronic cargo information declaration (ECI) for goods imported by air.

Rate: Air: NZ$30.66; Sea: NZ$359.82 (GST inclusive)

​This is a fee charged for security screening of imported goods carried out by the Ministry for Primary Industries.

Rate: Various

​An outward cargo transaction fee of NZ$7.66 (GST inclusive) is payable on every electronic cargo information declaration (ECI) for goods exported by air.

Rate: Air: NZ$7.66; Sea: NZ$23.00 (GST inclusive)

• any overseas duties or taxes included in the price paid, which have been rebated or refunded before the vehicle arrives in New Zealand (documentary evidence of this must be provided)
• an allowance for depreciation if the vehicle has been personally owned and used overseas by the importer for not less than 90 days prior to the arrival of the vehicle in New Zealand.

Alternative valuation

• the importer has purchased the vehicle overseas at an unrealistically low or token price
• the vehicle was acquired by the importer as a gift or prize
• the vehicle was constructed overseas by the importer
• the value of the vehicle has been altered significantly after the date of purchase, for example when major restoration, modification or improvement has occurred
• use of the depreciation allowance results in an unrealistically high Customs value.

To determine an alternative valuation:

• the New Zealand market value of the vehicle, as imported, is established
• a series of deductions are made for such things as overseas freight and insurance, duty (where applicable), goods and services tax (GST) and normal mark-ups, until a nominal value for duty can be determined
• duty (if applicable) and GST are calculated on the nominal value.

Rate: N/A