Customs Requirements for Clearance of Imported Goods

More detail below on:

Making a Customs Entry
Lodging a Clearance
Entry Processing Registration
Email Advice on Customs System performance
Customs Controlled Areas
Commercial Goods Imported as Accompanied Luggage

Making a Customs Entry

Assistance with the preparation of the Customs entry is available for first-time commercial importers. For subsequent shipments, importers are expected to complete the Customs documentation themselves or utilise the services of a Customs broker or agent, or freight forwarder.

All Customs clearances are required to be lodged electronically. See Clearance of Commercial Consignments for more details on the information required.

back to top

Lodging a Clearance

Import entries and other clearances are a legal declaration to Customs under the Customs and Excise Act 1996, providing details of imported shipments. Among other offences under the Act, it is an offence to make an erroneous entry or declaration. A penalty may be applied, or prosecution action taken if an erroneous entry or declaration is made.

If you are unfamiliar with how to determine the tariff classification, Customs valuation or permit requirements for the goods you import, Customs suggests you engage your freight forwarder or a Customs broker to lodge import clearances on your behalf. Alternatively, you can email CBAFF at freighttrain@cbaff.org.nz about training programmes you can attend to equip yourself to lodge your own entries.

For more information about Customs requirements, refer to the Fact Sheet 7 Commercial Import Clearance Requirements.

Entry Lodgement

All entries are submitted to Customs by electronic means.  Entries are generally processed within 30 minutes of receipt by Customs. To lodge entries electronically, clients may either install EDI (Electronic Data Interchange) software, or use the ECN On-line Declarations website.

back to top

Entry Processing Registration

Under the Customs and Excise Act 1996, anyone who wishes to lodge electronic import entries may apply to Customs to be registered to do so. Approved applicants are issued with a Customs declarant code and a unique user identifier (UUI). The UUI is used in the same way as a Personal Identification Number (PIN). The UUI is issued to an individual and identifies the person responsible for lodging an electronic entry. It is considered to be your electronic signature.

A registered user may only have one current declarant code and one current UUI. The UUI may be transportable when individuals move from business to business. Registered users are required to take all reasonable precautions to keep the UUI confidential. If you consider your UUI number has been compromised, advise your local Customs office immediately and contact the National Call Centre to arrange cancellation and issue of a new UUI. Under the Customs and Excise Act 1996, the registered user is responsible for all entries made under their UUI.

To become a registered user:

• complete an Application For Registration as a User of a Customs Computerised Entry Processing System form - Regulation Form 09 
• personally deliver the completed form to your local Customs office
• provide proof of identity as specified on the application form.

You will be advised of your registration by mail and supplied with a Customs declarant code that is to be inserted on clearances, and a unique user identifier (UUI) with conditions for use, including but not limited to the following:

• The security of the UUI is entirely your responsibility. You must not show or give it to anyone else for any purpose or under any circumstances whatsoever. Nor must you allow it to be loaded into any database or system if it is possible for anyone other than you to access it or use it to transmit information of a Customs entry processing system.
• You must notify the Customs Service as soon as you become aware that your UUI is no longer secure.
• The New Zealand Customs Service will not accept any responsibility whatsoever for any loss or damage caused by or arising from, directly or indirectly, any unauthorised use of misuse of your UUI.

back to top

Email Advice on Customs System performance

EDI users and ECN On-line Declarations Website users can register to receive emails from the New Zealand Customs Service advising of any outages or other factors relating to the New Zealand Customs Service EDI system.

Go to http://www2.customs.govt.nz/webforms/join/ to register. Users who are already registered can change their details at http://www2.customs.govt.nz/webforms/members.

back to top

Customs Controlled Areas

See Customs Controlled Areas (hyperlink to list in technical publications folder) for information on areas licensed for the temporary holding of imported goods, for the purposes of the examination of those goods.

For a general list of Customs Controlled Areas approved under Section 10 of the Customs and Excise Act 1996 - including Customs Controlled Areas approved under the paperless transhipment scheme - see CCA General List.

back to top

Commercial Goods Imported as Accompanied Luggage

If you are carrying commercial goods, goods for resale, or goods for use in your business with you through an international airport, they will be subject to duty (where applicable) and Goods and Services Tax (GST). You should declare these goods on your arrival card and ensure that the officer at the Exit Screening point is aware of your declaration.

You can arrange for the goods to be Customs cleared prior to your arrival.  A Customs Delivery Order will need to be presented to Customs at the airport prior to your arrival by whichever party has arranged the clearance for you. You will still be required to declare the goods and present them to a Customs officer before they can be released from the Customs arrival hall.

If the goods have not been pre-cleared and their value is less than NZ$1,000, the goods can be cleared at the airport by Customs.

If the value of the goods is more than NZ$1,000 and you have not arranged pre-clearance, the goods will be held under Customs control until an Import Entry has been processed and cleared.  You will not be able to take the goods with you from the airport.

NB: The airline on which you have travelled will arrange for secure storage of these goods until you have obtained a Customs clearance.  The airline, or storage facility acting on their behalf, will generally charge a fee for this storage.

back to top