Fact sheets

Fact sheets contain comprehensive information on Customs regulations, protocols and requirements. They cover the commercial import and export of goods, as well as the movement of private individuals travelling to or from New Zealand. These fact sheets provide up-to-date and precise information.

This description was last updated on: Tuesday, 18 March 2014 .

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​Drawback is the Customs procedure that provides for a refund of duty when goods are re-exported.

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List of goods that may not be exported from or imported into New Zealand, to or from the countries concerned, except with the consent of the Minister of Foreign Affairs and Trade.

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New Zealand is committed to an international effort to reduce, and eventually eliminate, the use of ozone-depleting substances, as a signatory to the Montreal Protocol on Substances that Deplete the
Ozone Layer. The Ozone Layer Protection Act 1996 and Ozone Layer Protection Regulations 1996 place restrictions on:

  • The importation, use, and manufacture of a range of ozone depleting substances and goods
    which contain, or are designed to use, or have been manufactured from these substances
  • The exportation of a range of ozone-depleting substances.
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​The following schedule sets out a brief explanation of the export prohibitions and restrictions the New Zealand Customs Service enforces at the border.

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​The following schedule sets out a brief explanation of the import prohibitions and restrictions that the New Zealand Customs Service enforces at the border.

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​Except for certain postal items, all goods to be exported from New Zealand must be electronically cleared with the New Zealand Customs Service prior to export, or they will not be loaded for export. The exporter is responsible for ensuring that clearance is obtained, and that information provided to Customs is accurate.

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​Except for certain postal items, all goods to be exported from New Zealand must be electronically cleared with Customs prior to export, or they will not be loaded for export. Refer to Fact Sheet 6 — Export Clearance Requirements.

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Except for certain postal items, all goods to be exported from New Zealand must be electronically cleared with Customs prior to export, or they will not be loaded for export. Refer Fact Sheet 6 – Export clearance requirements.​
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​Clearance of commercial import consignments can be arranged by an appointed Customs broker (agent) or by the owner. Private importers who wish to clear their own goods should contact the nearest New Zealand Customs Service office for advice on requirements and operating hours.

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This fact sheet provides general information on the requirements that must be fulfilled for goods imported into New Zealand to qualify for the preferential tariff duty rates that are applicable to goods that are the produce or manufacture of specified countries and groups of countries.

This fact sheet should only be used as a general guide. It does not set out every requirement applicable. Accordingly, it is strongly recommended that this fact sheet be read in conjunction with the Customs and Excise Act 1996, Customs and Excise Regulations 1996, and the Tariff of New Zealand as set out in The Working Tariff Document.

Further information about specific countries and country groups is available in separate fact sheets, a list of which can be found at the end of this fact sheet.​

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Some goods require approval to import from a government department or agency. This fact sheet outlines the import prohibitions and restrictions that are covered by alerts on CusMod – the New Zealand Customs Service's computerised entry processing system.
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Some goods require approval to export from a government department or agency. This fact sheet outlines the export prohibitions and restrictions that are covered by alerts on CusMod – the New Zealand Customs Service’s computerised entry processing system.
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​This fact sheet describes how trade mark and copyright owners can file border protection notices with Customs to help protect them against the importation of unauthorised copies of their intellectual property.

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​The Anti-Money Laundering and Countering Financing of Terrorism Act 2009 (the Act) requires a Border Cash Report to be completed by every person, unless exempt, who moves cash into or out of New Zealand, and any person who is to receive cash from outside New Zealand sent either by the person or by another person, AND the TOTAL VALUE involved is NZ$10,000 or more, or foreign equivalent.

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​The New Zealand Customs Service can impose a monetary penalty on anyone who makes an entry containing an error or omission.

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Customs establishes a value for all goods imported into New Zealand to ensure the correct amount of duty is charged.

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Customs’ Broker deferred credit facility (BDCF) allows approved customs brokers to defer the payment of Customs charges (including GST) on import entries lodged on behalf of importers.

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Customs’ deferred payment scheme allows approved importers to defer the payment of charges (including GST) on import entries.

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​Section 10 of the Customs and Excise Act 1996 requires that areas used for certain specified purposes must be licensed as Customs controlled areas (CCAs). This fact sheet explains what these areas are, and the licensing procedures.
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This fact sheet provides guidance for New Zealand importers and their Singaporean suppliers about the rules of origin requirements for preferential entry of goods into New Zealand under the Agreement between New Zealand and Singapore on a Closer Economic Partnership (ANZSCEP).

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This fact sheet outlines the rules of origin which goods imported into New Zealand from Australia must comply with if they are to qualify for the preferential tariff rates of duty applied under Article 3 of the Australia-New Zealand Closer Economic Relations Trade Agreement (ANZCERTA).

This fact sheet should be used as general guidance only. It does not detail every requirement of the rules of origin. Accordingly, the fact sheet should be read in conjunction with the Customs and Excise Regulations 1996 and Annex G to the ANZCERTA (refer www.customs.govt.nz).​

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​This fact sheet has been designed to inform exporters and importers involved in Trans-Tasman trade of the requirements for obtaining Determined Manufactured Raw Material (DMRM) status for material inputs of third country origin.

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​All importers and all manufacturers of excisable goods can apply to the New Zealand Customs Service for a ruling on the concession applicability or the classification of the goods. 

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​The Hazardous Substances and New Organisms (HSNO) Act 1996 places controls on the importation of hazardous substances.

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​Areas used for the manufacture of goods that are subject to excise duty – alcoholic beverages (beer, wine, spirits including ethyl alcohol), tobacco products, motor vehicle fuels, and some food preparations containing alcohol (as described in the Excise and Excise-equivalent Duties Table) – are required to be licensed as a Customs controlled area (CCA). This fact sheet covers many of the common questions asked by persons seeking to become involved in these operations.

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