- 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 Working Tariff Document (WTD) has been reprinted with an effective date of 30 December 2018. Read more
View any Customs bills and associated documents currently being considered by parliament.
Maritime Powers Extension Bill
The Maritime Powers Extension Bill will provide the New Zealand Customs Service with an additional option to respond to suspected drug smuggling activities beyond New Zealand’s territorial waters.
The Bill will amend the Customs and Excise Act 2018 to provide a framework for how Customs may stop, board, search, and take necessary enforcement action in international waters. These powers can only be exercised where Customs has reasonable cause to suspect that a drug smuggling offence is being committed and, in the case of foreign ships, the flag State has authorised the exercise of the these powers.
The Bill will also amend the Misuse of Drugs Act 1975 to establish offences relating to drugs smuggling outside New Zealand.
More information is available at:
- Progress of the Bill in Parliament
- Text of the Maritime Powers Extension Bill
- Disclosure Statement
- Cabinet paper (PDF 3 MB)
- Impact Statement (PDF 3 MB)
Regulatory impact statements
Regulatory impact statements are documents prepared by the New Zealand Customs Service. Their purpose is to provide timely analysis of the regulatory and compliance impacts that might be expected from amendments to the Customs and Excise Act, and other associated legislation.
Regulatory impact statements are viewable under the Legal documents section.