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    Fact Sheet 17 - Deferred Payment Scheme


    The Deferred Payment Scheme (DPS) allows approved importers to defer the payment of Customs charges (including GST) accounted for on Customs import entries.

    Importers may be considered for approval by the New Zealand Customs Service (Customs) to be admitted to the DPS.

    What are the main advantages to importers?
    What charges can be deferred?
    What charges cannot be deferred?
    How long can payment be deferred?


    How do I use the scheme?
    Can Customs refuse deferment of charges?
    How do I apply for admission to the scheme?


    What additional information should a trust supply?
    What security is required?


    Will I receive regular statements?
    How do I pay?
    What happens if a guarantee has to be brought to charge?
    Can my account be reinstated?


    Deferred Payment Scheme Frequently Asked Questions

    Guarantee for Payment of Sums due to the New Zealand Customs Service - NZCS 608

    Application for Deferred Payment Registration - NZCS 614

    Authority to Accept Direct Debits - NZCS 615

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    Library > Fact Sheets > Fact Sheet 17 - Deferred Payment Scheme

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