When No Customs Charges Apply

More detail below on:

Eligibility

Concessionary entry for motor vehicles is available to persons who have arrived in New Zealand and on the date the motor vehicle is imported, hold a document authorising residence in New Zealand after living overseas for 21 months or more.

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Conditions

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 motor vechicle is imported you hold a document authorising permanent residence in New Zealand; and
• For the whole of the period of 21 months preceding your arrival, you have resided outside or have been domiciled outside 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 vehicle for at least one year before the date of your departure for New Zealand, or the date on which the vehicle is surrendered for shipping, whichever is earlier; and.
• The vehicle is being imported for your own personal use and not for sale, gift or disposal in any other way; and
• You give a concession reference 80 undertaking.

These conditions are strictly applied and the New Zealand Customs Service has no discretionary licence to adapt them to suit particular circumstances. If the above criteria cannot be met, the vehicle will be considered a non-concessionary import and Customs charges are payable.

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 current New Zealand 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

Concession reference 80 undertaking means:

A written undertaking, in the form required by a Customs officer, that if the relevant goods are sold or otherwise disposed of within 2 years from the date of importation, the person signing the undertaking will immediately pay to Customs

• The Customs charges that would have applied if duty were levied on the goods, at the time of their importation under Part I of the Tariff; or
• Any lesser sum that may be required.

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Period of Ownership and Actual Use

Vehicles will not qualify for concessionary entry if the owner surrenders them for shipping to New Zealand before the anniversary of the day on which original delivery was taken. For example, if you purchase and take delivery of a vehicle on 10 June, you must not hand it over to be shipped before 10 June of the following year, and you must not leave for New Zealand before that date.

 

Lifestyle and work requirements may dictate that the owner is not in a position to use the vehicle on a daily basis. This will not necessarily disqualify a vehicle from concessionary entry providing you are able to satisfy the New Zealand Customs Service that the vehicle in question was available for use at all times if required. The key element is that the periods of actual use, if not continuous, should span a full 12 months.

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Lease and Hire Purchase Vehicles

Personal ownership includes vehicles 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 vehicle for at least one year prior to the date they departed from the country of exportation to New Zealand, or the vehicle 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 vehicle passing to the importer, and prior to importation into New Zealand.

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Company Fleet Vehicles

Concessionary entry of a vehicle which forms part of a company fleet will be considered if

• the importer has had full personal use of the vehicle
• it can be demonstrated that this arrangement formed part of a salary package
• the importer meets all the other conditions for concessionary entry, plus transfer of ownership prior to the date they departed for New Zealand, or the vehicle was surrendered for shipping to New Zealand, whichever is earlier.

Access to this concession is not automatic and will be evaluated on a case-by-case basis. If you wish to import a vehicle falling within this category, contact the New Zealand Customs Service at the intended port of arrival before putting shipping arrangements in place.

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