Visiting NZ, immigrating or receiving personal items from overseas
Importing, or bringing items from overseas to sell in New Zealand
Travelling abroad, migrating or sending items overseas
Exporting, or selling items from New Zealand overseas
The sections below provide complete versions of the Customs and Excise Act 1996, Customs and Excise Regulations 1996, and other legislation relevant to the work of the New Zealand Customs Service.
For related documents – see Legal documents.
A link to the complete version of the Customs and Excise Act 1996, and decisions and submissions on the Customs and Excise Act Review.
The 91 submissions and nine Cabinet papers, and related papers are available here.
Download the Customs and Excise Act Discussion Paper.
Browse the Customs and Excise Regulations 1996.
View any Customs bills and associated documents currently being considered by parliament.
Rules relating to Customs activities, made and signed personally by the Chief Executive of Customs.
New Zealand works with other countries to improve trade efficiency and enhance border security.
Principal legislation used by Customs, and other relevant border protection acts.
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