Export charges & drawbacks

When you export goods for business or commercial purposes, you may incur some charges.

Goods under NZ$1,000 can be cleared by electronic cargo information (ECI). Goods over this amount, or goods that are exported under the Secure Export Scheme, will need to be cleared using an export entry clearance.

Fees vary depending on how your goods are cleared, and whether you belong to the Secure Export Scheme.

If the goods you export were also imported by you, and Customs charges were paid at the time, you may find that you are eligible for a drawback. A drawback is a refund of any duty and tax imposed when the goods first entered the country. If you do claim a drawback when you re-export the goods, you cannot bring them back in without incurring the usual duties and charges.

Find out more on the export clearance charges, information and rules on drawbacks and how to apply for one.

This description was last updated on: Thursday, 15 March 2012

Detailed information related to Export charges & drawbacks

When exporting goods, depending on how you clear them, the following charges will apply:

This detail was last updated on Friday, 09 March 2012

An export entry transaction fee of NZ$12.01 (GST inclusive) is payable on every export entry for goods exported under an approved secure exports scheme.

An export entry transaction fee of NZ$17.94 (GST inclusive) is payable on every export entry for goods not exported under an approved secure exports scheme.

This detail was last updated on Wednesday, 31 July 2013

​An outward cargo transaction fee of NZ$11.51 (GST inclusive) is payable on every electronic cargo information declaration (ECI) for goods exported by air.

An outward cargo transaction fee of NZ$28.83 (GST inclusive) is payable on every electronic cargo information declaration (ECI) for goods exported by sea.

This detail was last updated on Wednesday, 31 July 2013

Drawback is a refund of duty which has been paid on  goods that are subsequently re-exported.

Drawback applies to:

  • Goods that were subject to duty on importation.
  • Goods for export which have been produced in New Zealand and are subject to excise duty.

Import duty, excise duty and, in limited circumstances, goods and services tax (GST) may also be approved for drawback.

The minimum amount of drawback that can be claimed for business or commercial goods is NZ$50. If you are a private exporter there is no minimum amount.

Anyone can legally claim drawback as long as they can provide the right evidence and the required information.

Go to Refunds and drawbacks for more information, or see Fact Sheet 1.

This detail was last updated on Wednesday, 14 March 2012

To apply for a drawback you will need to submit an electronic export entry for drawback clearance at least six working hours before the goods are loaded for export. Be aware that:

  • a TSW client registration (also known as a client code) is required. Applications are made on form NZCS 224
  • the entry type must be shown as drawback.
  • the import entry number on which duty was paid must be listed.
  • you may be required to produce the goods for examination.
  • invoices and other documents may be required to verify the claim
  • an export entry transaction fee will be payable.

If you are a private client please contact the Service Delivery team at your local Customs office who will assist you with the lodgement of an electronic export entry.

If you export and regularly claim drawback, there may be provision to lodge periodic drawback entries with us. 

You may be able to lodge a 'late drawback' if the goods have already been exported.

Special provisions apply to the drawback of GST.

For more information on drawbacks refer to Fact Sheet 1 or contact your local Customs office.​

This detail was last updated on Tuesday, 31 May 2016

If you are not registered with Inland Revenue (IRD) for GST purposes you may apply for drawback of GST.

If you are registered for GST purposes, you cannot receive drawback of GST if the goods are of a kind used in your taxable activity. Any GST you pay to Customs on the importation of such goods will be able to be claimed back as an input credit when you make your GST return to the IRD.

If you wish to claim a GST drawback, the following conditions will apply:

  • The goods must be found to be faulty or supplied in error.
  • For faulty goods, drawback must be claimed within 12 months of the date of importation.
  • For goods supplied in error, drawback must be claimed within two months of the date of importation. There is provision for this period to be extended but it will be considered on a case-by-case basis.
  • The person who imports the goods must also be the person who exports them.

If you buy something from overseas and then change your mind or it doesn’t fit and return it, you cannot claim a refund of GST.

For more information on drawbacks refer to Fact Sheet 1 or contact your local Customs office.

This detail was last updated on Friday, 20 February 2015

If you have claimed drawback on goods you have exported, they will not normally be permitted back into New Zealand.

If such goods do get  re-imported after export, and drawback has been paid, you will be required to pay the usual duty and any other applicable Customs charges on their re-importation.

For more information on drawbacks refer to Fact Sheet 1 or contact your local Customs office.

This detail was last updated on Thursday, 15 March 2012

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