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 levelled 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 CCAs – general list (XLS 121 KB)
NZ CCAs – excise list (XLS 210 KB).

Get a CCA license

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

  • complete Form 11 - application for Customs Controlled area licence (DOC 147 KB)
  • complete NZCS 228 - Trade Single Window - supplementary form (DOC 309 KB)
  • include a diagram of the area’s layout (the diagram must be to a professional standard, eg architectural plans used for local body or resource management applications)
  • photo identification for each company director/partner/trustee
  • a copy of your company’s certificate of incorporation
  • a supporting letter from a person of responsibility in your company (this can be you), saying why you’re applying, what you’re going to make, any previous experience in making that product, and what your business plan is.

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

  • a bond (with or without sureties)
  • a guarantee to Her Majesty the Queen
  • a written undertaking – NZCS 608 (DOC 230 KB)
  • a cash deposit.

We may also require additional information – we’ll ask you once you’ve submitted your application.

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 license and 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 10(c) of the Act (General CCA) – $690.

Customs Controlled Area licensed for the purpose specified in section 10(b) 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 10(b) 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.