New Goods Management Levies

The changes remove significant taxpayer and cross-business subsidisation, ensure fairer cost recovery and better reflect the true cost of border management services to process, risk assess, and clear goods for importation and exportation.

Under the new system, charging to recover Customs and Ministry for Primary Industries border processing costs shifts from report-based charging to per consignment charging.

For importers

• The main change is a small levy per consignment on low-value imports (NZ$1000 or less).
• High-value import levies differ depending on whether they are sent by air or sea and some importers will pay less while others will pay more.

For exporters

• Exports will pay a small levy per consignment.
• Rates will differ for air, sea and Secured Export Scheme shipments.

For forwarders and carriers

Instead of charging one fee on a consolidated cargo report that may cover many consignments, each consignment will attract a relevant levy.

Transshipments and empty containers (sea) attract new levies, instead of these costs being recovered through general goods charges.

Universal Postal Union (UPU) mail has a new levy charged on a per-kilo (or part thereof), with reporting/invoicing managed through agreed processes with postal operators and carriers.

In summary

The new system introduces six key new levies:

1. Low-value goods levy (less than or equal to $1000)
2. High-value goods levy (more than $1000)
3. Empty container levy (sea)
4. Internationally transhipped goods levy
5. Commercial Vessel Levy
6. Mail import levy (international mail)

Support

• Billing or levy questions: revenue@customs.govt.nz
• Customer queries: contact your carrier

More information

• More information on the changes is available at Goods fees – 2026 changes on the Customs website and by emailing: programme@customs.govt.nz
• Levy rates are available in a Quick reference guide