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New Biosecurity and Customs goods management levies

10.00am 26 February 2026


Further regulations have been made to give effect to the biosecurity and Customs goods management levies announced in March 2025.

The new levy structure will take effect on 1 April 2026. It makes the way MPI and Customs recover costs fairer for levy payers and for taxpayers.

You can read the regulations:

 Why levies are being introduced

  • These changes will make our charges fairer for levy payers and for taxpayers.
  • By removing cross-subsidies they ensure that levy payers pay for the actual cost of the services they use, rather than indirectly funding services for others.
  • By removing taxpayer subsidies, those levy payers who fully pay for their costs will no longer be directly competing with other levy payers who have their costs partly or fully subsidised by taxpayers.

What the key changes are

  • Separate levy rates for high value imports and exports by air and sea, reflecting the differences in Customs’ costs.
  • Charging low value import and export levies on a consignment basis rather than per cargo report.
  • New levies for international transhipments, empty sea containers and commercial vessels.
  • Removal of Crown subsidies for Customs’ management of low-value goods and international mail, with a new mail levy being introduced.

Helping businesses prepare

Customs undertook an extensive consultation process with industry and stakeholders. Feedback helped to shape the levy design and confirmed strong support for a fairer, more transparent approach.

We’re hosting industry meetings and online sessions to explain the changes and answer questions. You can download our industry information packs from Customs website at Goods Fees – 2026 changes.

For more information, email trade.programme@customs.govt.nz.