- Import
- 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
- Excise
- 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 2 April: Temporary entry restrictions are in place at the NZ border. ONLY New Zealand residents and citizens (and their children and partners) are permitted to enter New Zealand – this includes the Realm countries (the Cook Islands, Niue, Tokelau), Australian citizens and permanent residents ordinarily resident in New Zealand, airline and marine crew. There will be some exceptions to the entry restrictions, on a case by case basis. For more information on the temporary entry restrictions, please refer to either the Immigration NZ website or the Ministry of Health website. More Customs’ information in relation to COVID-19, including how Customs is continuing to ensure that imports/exports clear the NZ border, is available on this website. For more information about the NZ Government’s COVID-19 response, please refer to the official COVID-19 website.
Moving excisable items
If you want to move excisable items between Customs-controlled Areas (CCAs) without having to pay excise duty, you must apply to us first.
Apply to move product excise-unpaid
To apply, you will need to complete the appropriate forms depending on what you want to do.
If you'd like a single-use permit, you will need to complete:
- NZCS 201 (DOC 93 KB) in order to remove goods from a CCA
- NZCS 202 (DOC92 KB) in order to move your products to another CCA.
If you’d like ongoing permission, you will need to complete:
- NZCS 203 (DOC 92 KB) in order to move your goods to another CCA or to a Customs-approved area for storing exports
- NZCS 216 (DOC 232 KB) in order to remove your goods from a CCA.
If you’re only removing the items temporarily, you will need to complete:
- NZCS 244 (DOC 241 KB) in order to remove goods from a CCA
Moving alcohol products between CCAs
If you meet our requirements, we’ll authorise you to move alcohol product excise unpaid between CCAs without needing multiple permits. Your AEP or procedure statement will contain an ongoing authorisation to move product.