What you need to know
You need to be aware the new services and requirements may affect you and your business.
| Change | Description |
|---|---|
| Valuation rulings | Customs can now make binding rulings on the value of imported goods. |
| Provisional values | Certain importers can now declare provisional values for their goods at the time of importation when final values may not be known. |
| Compensatory interest and late payment penalties | There is a new system for charging compensatory (use of money) interest and late payment penalties, when duty hasn't been paid in full at the right time. |
| Infringement Notices | Infringement Notices for minor offences will be introduced on 1 April 2019. |
| Joint Border Management Systems (JBMS) competency and registration | Trade Single Window (TSW) users need to provide evidence of ongoing competency. |
| Administrative penalties | The same administrative penalties will apply to exporters, importers, licensees, and agents who make errors or omissions in their entries and do not voluntarily disclose it to Customs. |
| Administrative review process | Customs is introducing an internal review process so customers can more easily appeal duty assessment decisions. |
| Excise goods | There are a number of changes to how Customs treats excisable goods – alcohol, fuel, tobacco. Previous changes to Customs and Excise Regulations became effective from 1 February 2017. These can be found on this page |
| Comptroller's discretion | The Chief Executive of Customs now has explicit statutory discretion to make and correct assessments, and collect the duty identified. |
| Storing business records | Customers can now apply to store their electronic business records outside New Zealand, including in the cloud. |
If you have any queries, please contact us via our Enquiries online form.
Customers can now apply to store their Customs-related business records outside New Zealand, including in the cloud.
The Chief Executive of Customs now has explicit statutory discretion to make and correct duty assessments, and collect the duty identified.
There are a number changes to how Customs treats excisable goods (alcohol, fuel or tobacco). Previous changes to the Customs and Excise Regulations, effective from 1 February 2017, are on this webpage.
Customs is introducing an internal review process so customers can more easily appeal duty assessment or penalty-related decisions.
Administrative penalties will apply to exporters, importers licensees and agents who make errors or omissions on their entries and do not voluntarily disclose it to customers.
Trade Single Window (TSW) users need to provide evidence of ongoing competency.
An infringement notice scheme for minor offences was introduced on 1 April 2019. Customs officers are able to issue on-the-spot notices to anyone not complying with requirements.
Customs is introducing a new system for charging compensatory (use of money) interest and late payment penalties to importers and excise licensees, when duty hasn’t been paid in full at the right time.
Certain importers can now declare provisional values for their goods at the time of importation, when final values may not be known. The value can be finalised at a later date.
Customs can now make binding rulings on the value of imported goods.