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
- Businesses
- Non-scheduled flights and private flights
- Advice for exporters, importers and businesses
- Movement of goods
- Customs duties
- Excise clients
- Goods clearance fees deferral
- Lodging of Import Declarations
- Movement of critical supplies
- Payments
- Permits and Carnets
- Point-of-care test kits
- Tariff Concessions
- Trade enquiries
COVID-19 update: For information on travelling to, leaving and transiting through New Zealand visit covid19.govt.nz. For information on travelling via sea, visit health.govt.nz. To complete the New Zealand Traveller Declaration visit travellerdeclaration.govt.nz.