When No Customs Charges Apply

The following conditions are strictly applied and the New Zealand Customs Service has no discretionary licence to adapt them to suit particular circumstances. If these conditions cannot be met, the boat or aircraft will be considered a non-concessionary import and Customs charges will be payable.   More detail below on:

Documentation

All documentation in respect of the purchase, maintenance and operation of the boat or aircraft should be retained, as it will assist with Customs formalities at time of clearance.

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Immigrants

Immigrants may import boats (of any size) and aircraft without payment of Customs charges, subject to certain conditions.

For Customs purposes, an immigrant is considered to be a person coming to New Zealand to live for the first time.

In order to qualify for concessionary entry, the following conditions must be met in full:

• You have arrived to live in New Zealand for the first time and on the date the aircraft or ship is imported you hold a document authorising permanent residence in New Zealand. Brief holidays or exploratory visits do not exclude a person from qualifying for this concession; and
• You have personally owned and used the boat or aircraft for at least one year before the date of your departure for New Zealand, or the date on which the boat or aircraft is surrendered for shipping, or the date of its departure for New Zealand where the boat or aircraft is imported other than as cargo, whichever is earlier; and
• You give a written undertaking that if the boat or aircraft is sold or otherwise disposed of within two years from the date of importation you will make payment of the Customs charges that would normally have been payable; and in the case of boats, you give a written undertaking that the boat will not be used in a commercial capacity for hire, or for the transport of cargo or the carriage of passengers for reward, within two years of importation.

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Other Persons and Returning New Zealand Residents

There is provision for other persons and returning New Zealand residents to import their boats and aircraft free of Customs charges. (Please note there are size restrictions relating to concessionary entry of boats in these cases.)

In order to qualify for concessionary entry, the following conditions must be met in full:

• You have arrived in New Zealand and on the date the aircraft or small ship is imported hold a document authorising permanent residence in New Zealand; and
• You have lived outside New Zealand for the whole of the 21 months before the date of your arrival in New Zealand; and
• You have personally owned and used the boat or aircraft for at least one year before the date of your departure for New Zealand, or the date on which the boat or aircraft is surrendered for shipping, or the date of its departure for New Zealand where the boat or aircraft is imported other than as cargo, whichever is earlier; and
• You give a written undertaking that if the boat or aircraft is sold or otherwise disposed of within two years from the date of importation, you will make payment of the Customs charges that would normally have been payable.

NOTE

Boats and sailing vessels must not:

• Exceed 2.5 metres in width at any section in the sailing condition;
• Exceed 1,000 kilograms unladen weight;
• Incorporate any device for propelling the vessel by power, for example, an auxiliary motor; ·          Be of the deep keel type.

For boats, powered vessels must not:

• Exceed 7 metres in overall length;
• Exceed 2.5 metres in width at any section;
• Exceed 1,250 kilograms all up unladen weight (including driving units and transmissions) or 800 kilograms unladen weight (without driving units and transmissions).

Document authorising residence in New Zealand means any of the following:

• A current New Zealand Passport
• A current Australian Passport
• A current New Zealand Residence visa or permit or a New Zealand current returning resident's visa or permit
• A current permanent residence visa (including a resident return visa) issued by the Government of the Commonwealth of Australia
• A current New Zealand work visa or work permit that was issued for a minimum of twelve months
• A current New Zealand work visa or work permit issued under the Work to Residency (Skilled Migrant Category) policy or the Long Term Business Visa/Permit category
• A current New Zealand visitor's visa or permit that was issued for a minimum of three years.

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Lease and Hire-Purchase Boats and Aircraft

Personal ownership includes boats and aircraft which have been:

• leased by the importer, or
• purchased by the importer through a hire purchase agreement.

This concession only applies if the importer has:

• had possession of the boat or aircraft for at least one year prior to the date they departed from the country of exportation to New Zealand, or the boat or aircraft was surrendered for shipping to New Zealand, whichever is earlier
• complied with the terms of the lease or hire purchase in full prior to property in the boat or aircraft passing to the importer, and prior to importation into New Zealand.

If you require further information, please contact any Customs office.

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