- Start importing
- Prohibited and restricted imports
- Import animals
- Commercial ships and cruise liners
- Lodge your import entry
- Preferential tariff duty rates
- 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
Act and Regulations 1996
Browse the Customs and Excise Act 1996 and Regulations.
View the Customs and Excise Act 1996 on the New Zealand Legislation website.
Schedule 3 and Annex G to the Customs and Excise Regulations 1996 are not available on the New Zealand Legislation website, however, can be viewed in Legal documents, and by using the links below:
- Schedule 3 (PDF 549 KB) forms part of the Customs and Excise (Tariff Changes) Amendment Regulations 2006 which came into force on 1 January 2007, and updated the Customs and Excise Regulations to incorporate changes necessary to make the terminology used in those regulations to describe rules of origin consistent with the International Convention on the Harmonised Commodity Description and Coding System
- Annex G (PDF 867 KB) sets out criteria for determining whether certain classes of goods qualify as originating from Australia. The Australian and New Zealand Governments agreed to replace the existing Annex G with a new Annex G which is shown on this website. Annex G which was set out in Schedule 7 of the Customs and Excise Regulations is consequentially revoked.