- 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
- Excise forms and documents
COVID-19 update 2 April: Temporary entry restrictions are in place at the NZ border. ONLY New Zealand residents and citizens (and their children and partners) are permitted to enter New Zealand – this includes the Realm countries (the Cook Islands, Niue, Tokelau), Australian citizens and permanent residents ordinarily resident in New Zealand, airline and marine crew. There will be some exceptions to the entry restrictions, on a case by case basis. For more information on the temporary entry restrictions, please refer to either the Immigration NZ website or the Ministry of Health website. More Customs’ information in relation to COVID-19, including how Customs is continuing to ensure that imports/exports clear the NZ border, is available on this website. For more information about the NZ Government’s COVID-19 response, please refer to the official COVID-19 website.
Increase in the Petroleum or Engine Fuel Monitoring Levy on 1 July 2019
The Petroleum or Engine Fuel Monitoring Levy (PEFML) levy will increase on 1 July 2019 to 0.6 cents per litre (up from the existing rate of 0.3 cents per litre).
The levy applies to petroleum or engine fuel that is specified in the Excise and Excise-equivalent Duties Table as a type of:
- motor spirit
- ethyl alcohol (under the heading Fuels in Part A or B of the Table).
Read a full list of the tariff items and excise items that are subject to the levy, effective 1 January 2017.
The legislation that provides for the new rate is the Energy (Petrol, Engine Fuel and Gas Levy) Regulations 2017.
Fuel removed from a licensed manufacturing area or imported after midnight on 30 June 2019 will be subject to the new rate.
If you need further information, please contact Customs on 0800 428 786 (0800 4 CUSTOMS).