- 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 26 March: Temporary entry restrictions remain in place at the NZ border – for more information please refer to either the Immigration NZ website or the Ministry of Health website. The border is open ONLY to NZ citizens and residents, Realm countries, Australian citizens and permanent residents ordinarily resident in NZ, airline and marine crew. More Customs’ information in relation to COVID-19 is available on this website. For more information about the NZ Government’s COVID-19 response, please refer to the official COVID-19 website.
Amend, surrender or transfer your licence
You can apply to us to change your CCA licence terms, conditions or restrictions.
Amend your licence
To apply for an amendment, complete and send us a letter explaining what you want to amend, and why.
We’ll send you a letter telling you whether we’re amending your licence. If we amend your licence, we’ll send you updates to your plan or a new excise plan.
You may need to give us new security.
If there are new people associated with your CCA we may require them to complete a declaration on Form C12: Declaration in support of a Customs-controlled area Licence application (PDF 300 KB)
Surrender your licence
You can surrender your licence at any time. Give one month’s notice, in writing, to the Customs Comptroller.
When you surrender your licence, you must pay excise duty on all excisable items in your CCA. The Comptroller may allow you to move the goods to another CCA, or export them.
Transfer your licence
You can’t transfer a CCA licence.
If you move, you must apply for a new licence. If someone moves into your location and wants to keep using it to make excisable items, they must apply for a new licence.
You can read Customs operational policy for excise and CCA licensing.