- 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
Low value imports – update and next steps
Imports of low-value goods (under $1000) into New Zealand have been growing steadily, especially with the rise of online shopping, and this is expected to continue.
Customs has been exploring whether it is possible to change the shape and level of the de minimis – the level under which tax is not collected for imported (physical) goods. This is currently set at $60 duty owing (GST inclusive).
Over the last six months, Customs has consulted with key industry and partner agencies, and will continue to carry out further work to develop its proposals.
Following an update to Cabinet on Monday 27 June, Government has agreed to issue a public statement, identifying intentions to:
- move to a de minimis defined by the value of the consignment
- potentially make a reduction to the de minimis in the future
- undertake further work with industry to develop new collection mechanisms.
For more information on the work carried out to date, the following documents are available for your information:
- Cabinet Paper presented to Cabinet on 27 June 2016
- Report from the NZ Institute of Economic Research Inc.: GST on low-value goods – detailed policy proposals
- Report from UMR Research: New Zealand Customs – Consumer motivation for purchases of low-value goods.
This is not at a public consultation stage yet. No changes will be made without the opportunity for everyone to have a say when a proposal is finalised and presented.