- Start importing
- Prohibited and restricted imports
- Import animals
- Commercial ships and cruise liners
- Lodge your import entry
- Valuation for import
- Preferential tariff duty rates
- Customs rulings
- Customs exchange rates
- Import payments and refunds
- Deferred accounts for importers
- Deferred accounts for brokers
- Import forms and documents
- What is excise?
- Apply for a licence
- Lodge your excise entry
- Claim excise duty remission or refund
- Pay excise duty and other charges
- Apply for excise duty credit or drawback
- Moving excisable items
- Changing, suspending or cancelling your licence
- Amend, surrender or transfer your licence
- Change your entry or payment timeframe
- Customs-controlled areas
- Excise forms and documents
The structure and wording of the 2018 Act is substantially different from the 1996 Act. The wording has been modernised and all the sectional number references are new.
We've developed a Comparison guide that compares both Acts section by section.
You can either download the PDF or use the search tool below. Type in a section number or schedule to get both the 1996 and 2018 section schedule numbers or title.
If you have any queries, please contact Act2018@customs.govt.nz