Yachts and small craft entering New Zealand are technically subject to import clearance charges, Customs duty and goods and services tax (GST).
If the craft is owned and operated by a bona fide visitor, however, and is in New Zealand only temporarily, it may be granted a Temporary Import Entry (TIE) – meaning Customs duty and GST charges are deferred.
Customs will generally make the length of the TIE match the duration of your visitor’s visa – or for 12 months – whichever is less.
If you manage to extend your visitor’s visa, you can apply to Customs for a similar extension to your TIE. To get the TIE extension, Customs will need to be satisfied that your craft still meets all the necessary criteria.
You should note that the conditions applying to a TIE include:
an 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
an agreement to advise Customs at the port of arrival of any change relevant to the craft’s presence in New Zealand
the possible provision of a security by way of a cash deposit or letter of undertaking, should this be requested
GST on purchases in New Zealand.
Most goods and services purchased in New Zealand attract a goods and services tax (GST) of 15%. Some taxable supplies are zero-rated which means GST is charged at a rate of 0 percent rather than the standard rate.
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
Maritime New Zealand (MNZ) charges
Yachts and small craft are not subject to Maritime New Zealand (MNZ) 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. New Zealand Customs officials can discuss these charges with you at the time of your arrival.
This detail was last updated on
Tuesday, 13 March 2012