Customs-controlled areas

Customs-controlled areas (CCAs) are secure, controlled areas where we monitor or conduct activities.


 You need a licence to operate a CCA. You will also need to meet certain obligations.

You must have a licensed CCA in places where:

  • international passengers are processed, eg an airport
  • cargo and items are inspected, eg a port
  • duty-free or excisable items are made, stored or sold (tobacco, alcohol and fuel made and sold in NZ are excisable items – they have excise duty levied on them).

Many CCAs are the last point of contact before items are exported, or the first when they’re imported. Please tell us if you think there’s something wrong with a shipment.

Types of CCAs

  • Examination areas: places where imported items are held until we inspect and clear them 
  • Manufacturing areas: places that make excisable items
  • Storage areas: places that store NZ-made wine, if it can’t be stored in a manufacturing area
  • Export warehouse: places where you can transfer and store dutiable and excisable items before export, without paying duty on them
  • Duty-free stores and shops – places where you can keep and store dutiable and excisable items before they’re sold to travellers, without paying duty on them
  • Passengers by sea or air – places where we process passengers arriving in or leaving NZ, and where they get on or off the aircraft, ship, or boat they’re travelling on
  • Sea/airports – places where we process any kind of craft arriving in or leaving NZ, and where their cargo is loaded or unloaded.

NZ CCA General list - October 2018 (XLSX 67 KB)
NZ CCA Excise list - October 2018 (XLSX 118 KB)
Location of Goods Code List - October 2018 (XLSX 39 KB).

Get a CCA licence

The owner, occupier or person working in the area must:

We’ll discuss your situation with you. You may need to give us security. If so, this can be:

  • a written undertaking – NZCS 608 (DOC 247 KB)
  • a cash deposit.

We may also require additional information – we’ll ask you once you’ve submitted your application. For example, we may require declarations (on Form C12) from other people in your business including senior managers and persons who will work in the area, as well as the applicant. This will help us to confirm that they are 'fit and proper' to be associated with a CCA, as required under the Act - see section 59 and section 60.

Send your application and other information to your local Customs office.

When we get your application, we may need to:

  • talk with you about making sure the licence and excise plan or procedure statement we issue has the appropriate terms and conditions
  • inspect your premises to check their physical and structural security and safeguards
  • ask for more information.

Annual CCA licence fees (including GST)

Customs-controlled area licensed for the purpose specified in section 56 of the Act (General CCA) – $690.

Customs-controlled area licensed for the purpose specified in section 56  of the Act (Export CCA):

  • for a new licence – $2,875
  • for an existing licence, with:
    • gross revenue (from sale of duty-free items) over NZ$200,000  – $2,875
    • gross revenue (from sale of duty-free items) under NZ$200,000 – $460.  

Customs-controlled area licensed for the purpose specified in regulation 6(b) (Duty-free shop):

  • for a new licence  – $2,875
  • for an existing licence, with:
    • gross revenue (from sale of duty-free items) over NZ$200,000  – $2,875
    • gross revenue (from sale of duty-free items) under NZ$200,000 – $460.  

Customs-controlled area licensed for the purpose specified in section 56 of the Act and for the purpose specified in regulation 6(b) (Duty-free shop):

  • for a new licence  – $2,875
  • for an existing licence, with:
    • gross revenue (from sale of duty-free items) over NZ$200,000  – $2,875
    • gross revenue (from sale of duty-free items) under NZ$200,000 – $460.

Further information

You can read Customs operational policy for excise and CCA licensing.