This page brings together information about government border-related fees and levies to support agency and industry planning.   

It includes the six government departments and three Crown entities under the Border Executive Board.

Government agencies provide more detailed information on their websites.

About government cost recovery

Cost recovery is widely used by government to recover the cost of providing services from those that benefit from (or create the need for) them, shifting the cost from taxpayers.

Cost recovery must have proper statutory authority, with legislation letting agencies cost recover and apply fees and levies.

Agencies are required to follow a robust process when setting and administering a fee or levy for providing goods or services.

Guidance from the Treasury and the Audit Office also set out matters and principles to be considered when establishing or updating cost recovery settings.

Core cost recovery principles

Equity

Charges should be fair. Those who create the need for a service, or who benefit directly from it, should be the ones to pay for it.

Efficiency

Costs (justified) should generally be allocated and recovered to ensure that maximum benefits are delivered at minimum cost. Regulatory services and functions should be delivered efficiently to minimise costs for both the service provider and the fee-payer. Cost recovery must not exceed the actual costs incurred to provide the service.

Justifiability

Costs should be collected to only meet the reasonable costs (including indirect costs) for the provision of services or exercise of functions.  Levies and fees must only be used for their intended purpose, and the amounts must be rationally linked to the actual cost of providing the good or service.

Transparency

Charging regimes must be clear, understandable, and developed in consultation with stakeholders. Payers must be able to easily understand the basis of the fee or levy and see the benefit of their outlay.

About government border-related fees and levies

Government fees and levies apply to people, goods, and craft crossing New Zealand’s border. The fees and levies recover the cost of services from users rather than taxpayers. 

Border-related fees and levies cover a range of activities including customs, biosecurity, immigration, aviation security, and tourism and conservation.

The agencies responsible for setting or collecting border-related fees and levies are:

  • New Zealand Customs Service
  • Ministry for Primary Industries
  • Ministry for Business, Innovation and Employment
  • Civil Aviation Authority
  • Health New Zealand.

Maritime New Zealand

  • While part of the BEB, Maritime New Zealand does not collect fees or levies for discrete border processing services. Charges apply across all vessel types, regardless of whether an international voyage is involved.
  • The Maritime Levy funds safety regulation and infrastructure services. The Oil Pollution Levy funds New Zealand’s oil spill preparedness and response functions in line with domestic and international obligations.
  • New levy rates come into effect from 1 July 2027. The review cycle is every three years. The next expected review is 2028/29 for levy settings commencing 1 July 2030.

Other fees and levies

Other government aviation and maritime related fees and levies may also apply, including:

  • Airways charges
  • Fisheries and conservation service levies for vessels operating under New Zealand fisheries rules
  • Department of Conservation Visitor Impact Management fee for the subantarctic islands
  • Fire and Emergency New Zealand services to airports.

Description of border-related fees and levies

Summary of government border-related fees and levies

Border-related fees and levies have been summarised to provide an overview of current rates and to show upcoming fee reviews.  

Scenarios to inform planning

The Border Executive Board also publishes forecast scenarios for passengers and goods to provide consistent planning assumptions for government and industry: Released information

Agency websites

Each government agency publishes information about their fees and levies.

Civil Aviation Authority

Health New Zealand

Maritime New Zealand

Ministry for Primary Industries

As above, industry reports on the Border Processing Levy and goods levies are published each financial year. Information is also in the department’s Annual Report.

Ministry of Business, Innovation and Employment

New Zealand Customs Service

Reports on the Border Processing Levy and goods levies are published for each financial year, including information about the memorandum account.

The reports are designed to provide transparency and accountability over the levies that Customs and Biosecurity New Zealand impose on international travellers, imported and exported goods, and commercial vessels. They set out the legislation that authorises the collection of the levies, the services they cover, and the cost of those services.