Entry Procedures - Low Value Items

When the value for duty of any item listed on an invoice did not exceed the equivalent of NZ$25.00 nett, Customs was allowing the item(s) to be combined with the value calculated for parts of the parent appliance or machine and be subject to the same rate of duty.

This practice also applied to ‘Parts of General Use” as defined in the Customs Tariff, included on such invoices and it appears it dates back to when manual/hard copies of entries were still being physically lodged with Customs.

It has been determined that the practice described above is not legislated for and with digitisation, it is no longer considered necessary.  It is therefore no longer to be used.   The items in question must be entered on their own line(s) of an entry going forward.

The goods will need to be classified in accordance with the GRIs and any relevant Legal Notes (unless there is a provision that allows the goods to be grouped, e.g. retail sets). In most situations this will see the goods being classified individually (for example: bicycles would fall under heading 87.12 and parts of bicycles under 87.14) but in rare situations there will only be a single code for both the goods and the part of that goods (for example: a vacuum vessel and parts of that vacuum vessel would fall under 9617.00.09 00L).