The changes are mostly technical updates that modernise regulations, remove outdated requirements, align them with the Customs and Excise Act 2018, and make a few practical improvements for businesses and Customs.

At a glance

The changes:
  • modernise rules for storing and accessing business records
  • clarify who record-keeping obligations apply to
  • give monthly excise payers more time to pay November excise duty
  • remove the Customs-controlled area licence form from regulations
  • update rules relating to the New Zealand-China and Hong Kong trade agreements
  • remove references to cheque payments and public counters from infringement notices
  • tidy up outdated terminology and unnecessary provisions.

Business record-keeping requirements

Clarification to Customs’ access to records

The requirements for providing Customs with access to business records have been updated to align with existing obligations under the Customs and Excise Act 2018, and to more accurately reflect modern record-keeping practices.
The amendments provide a clearer framework for businesses’ obligations to provide Customs with access to records when required for audit and compliance purposes. This includes records stored electronically, in cloud-based services, or outside New Zealand.
The changes are administrative in nature and do not alter existing business records obligations under the Customs and Excise Act 2018.

Clarification of who record-keeping obligations apply to

The record-keeping regulations have also been amended to align with the Customs and Excise Act 2018 by referring to "specified persons".
This clarifies that record-keeping obligations apply to all persons identified in the Act, including authorised certification bodies and agents acting on behalf of importers, exporters and Customs-controlled area licence holders.
The amendment is intended to improve consistency between the Act and the regulations and does not create new categories of records that must be kept.

Excise changes

November excise payments

Monthly excise payers will have additional time to pay excise duty on goods removed from a Customs-controlled area during November.
From 10 September 2026, duty for these removals will be due on 15 January of the following year, rather than in late December.
This change applies only to monthly excise payers.

Alcoholic ice cream and food preparations containing alcohol

The definition of "specified alcoholic products" has been expanded to include:
  • alcoholic ice cream (item 99.05)
  • food preparations containing alcohol (item 99.06)
This means that licence holders who manufacture both alcoholic beverages and these products will only have to make one excise entry and one payment each period.

Customs-controlled area licences

The prescribed form of a Customs-controlled area (CCA) licence has been removed from the regulations and will be replaced by a form managed by Customs.
The licensing requirements themselves are unchanged and continue to be set out in the Customs and Excise Act 2018.

Free trade agreement changes

New Zealand-Hong Kong, China Closer Economic Partnership Agreement

The requirement for a certificate of origin for certain apparel goods imported under the New Zealand-Hong Kong, China Closer Economic Partnership Agreement (the Agreement) has been removed.
Customs may still request supporting information where appropriate under the Agreement.

New Zealand-China Free Trade Agreement

The regulations have been updated to reflect direct consignment provisions agreed as part of the 2022 Upgrade to the New Zealand-China Free Trade Agreement.
These changes align the regulations with current treaty obligations and trade practices.

Other changes

The other amendments made are:
  • removing a redundant reference to excise-equivalent duty in the duty credit provisions
  • replacing references to "JBMS" with the full term "Joint Border Management System"
  • updating infringement and reminder notice forms to remove references to cheque payments and Customs public counters
  • revoking the Excise and Excise-Equivalent Duties (Flavour Bases) Modification Order 2000, which is no longer required because its effect was incorporated into the Excise and Excise-Equivalent Duties Table in 2018.

More information

The text of the amendments is here:
If you have questions about how these changes affect your business, please contact Customs through your usual channels or submit an enquiry through the Customs website.