Customs' Role

Customs enhances the security and prosperity of New Zealand by managing security and community risks associated with the flows of people, goods, and craft in and out of New Zealand, and by collecting customs and excise revenue.

A key means of managing these risks is through effective control of the processes used for clearing goods, people and craft across the border at ports of entry and departure. This approach allows Customs to deal with a range of risks simultaneously, providing government with an efficient means of intervention at the border.

Customs is progressively implementing strategies that will increase its ability to meet threats to border security at their point of origin by moving from reactive enforcement at the border to proactive prevention, investigation, and facilitation further afi eld or earlier in the supply chain.

Post-border interventions, such as the auditing of goods for tariff and other forms of revenue, also provide an essential check in a revenue system that is largely based on voluntary compliance at the time of entry. Customs also undertakes postborder investigations of offences under the Customs and Excise Act 1996 and other Acts under which it has investigative powers.

Pre-Border	At the Border	Post-Border
Advance electronic information Risk profiling and assessment Increased inter-agency cooperation, domestically and overseas Partnerships to reduce risk	Risk profiling and assessment Smart, targeted intervention Clearance Compliance checking Surveillance, search etc	Revenue collection Trade Assurance audit Investigations Prosecutions

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