Act FAQs
Support tools and answers to your questions.
Our Comparison Guide compares the 1996 and 2018 Acts sections by section.
View the specific FAQs for the 10 new services and initiatives.
- Import
- Start importing
- Import Prohibited and restricted imports
- Import animals
- Tobacco
- 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
- Excise
- 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
- Excise forms and documents
COVID-19 update 26 November 2021: Auckland is at Alert Level 3 Step 2. The rest of NZ is at Alert Level 2.
AIR TRAVEL: All air travellers to NZ (except those from Antarctica and most Pacific Islands) must have a COVID-19 test taken and a negative test result returned within 72 hours of their first scheduled international flight. All non-NZ citizens must be fully vaccinated before travelling to NZ and spend seven days in an MIQ facility followed by home isolation until they return a negative day nine test. On 17 January 2022, fully vaccinated New Zealanders can begin travelling to New Zealand from Australia without entering MIQ. Visit the COVID-19 international travel site for more information.
MARITIME BORDER: The isolation period for travellers at the maritime border reduced from 14 days to 10 days from Saturday 13 November 2021. For more information visit the COVID-19 website.