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Nature and Scope of Customs' Functions


The New Zealand Customs Service (Customs) contributes to government outcomes through effective border management and the collection of Customs revenue. Broadly, Customs’ responsibilities involve facilitating the legitimate movement of people, craft and goods across the border, and law enforcement to protect New Zealand’s border and revenue, so that New Zealanders can benefit from participating in international trade and travel while being protected from associated risks.

Customs draws upon approximately 45 principal Acts, and numerous associated regulations and other border protection legislation. All Customs’ activities fall within the scope of the 10 Output Classes for Vote Customs. These activities include:

  • policy advice and services relating to border security, border management and Customs revenue. This includes policy advice and support to New Zealand’s trade negotiations; and advice and capability support to other customs administrations, particularly in the Pacific;
  • facilitating trade and travel by applying intelligence-based risk management techniques, and targeting attention to goods and people likely to present a risk;
  • services to control the risk of people, craft and goods entering or leaving New Zealand illegally;
  • working with other agencies and international customs administrations to counter threats to New Zealanders’ health, safety, security and values. These threats include pandemics and illicit drugs; international terrorism, trans-national organised crime, and the trafficking of weapons of mass destruction; pornography; and the illegal removal of M-aori taonga and other cultural heritage items from New Zealand;
  • advice and support to industry and working with industry partners to ensure high levels of compliance with New Zealand and overseas border controls;
  • assessing and collecting Customs revenue, and providing services that relate to credit control and management of debt; and
  • investigating trans-national organised crime, and other border and revenue offences, and providing services that relate to the prosecution of offences under the Customs and Excise Act 1996.
In addition, Customs administers the National Maritime Coordination Centre (NMCC), a whole-of-government coordination service. The purpose of the NMCC is to maximise the efficient and effective use of government's maritime patrol and surveillance assets, and related information, for civilian purposes.

Customs contributes to shared outcomes with other agencies in the border sector – the Ministry of Agriculture and Forestry, Department of Labour and Ministry of Transport. The Comptroller of Customs currently chairs the Border Sector Governance Group, comprising the Chief Executives of these agencies. The aim of improving collaboration between border sector agencies is to enhance border management efficiencies and effectiveness and improve service delivery to stakeholders.

The Minister of Customs is the Responsible Minister for the New Zealand Customs Service. The Responsible Minister oversees the Government's ownership interest in the Service, which encompasses its strategy, capability, integrity, and financial performance.