Exemptions from an export entry clearance

Exempted items include:

• gifts for people resident outside New Zealand
• trade samples supplied for free to people resident outside New Zealand
• passengers’ baggage and personal items (except items sold from a Customs Controlled Area, or getting a duty drawback)
• this does not apply to motor vehicles or boats
• items exported by diplomatic missions
• films and video tapes which will be used overseas and then returned to New Zealand
• ships and planes leaving New Zealand under their own power, except those:
• imported on a temporary import entry (TIE)
• imported for charter or lease in New Zealand
• which are going to be sold overseas
• built in New Zealand, for export
• items that are being sent for repair and return, by post
• commercial documents and newspapers
• items that are being carried out of New Zealand by passengers, that they’ll use for commercial purpose overseas and then bring back with them to New Zealand. Examples include:
• laptops
• mobile phones
• video equipment.
• items with a value of less than NZ$1000, that:
• aren’t sold from a Customs Controlled Area
• don’t have duty drawback
• human remains being exported for burial or cremation.

Full details of goods exempt from export entry can be found on the New Zealand Legislation website.

In some cases, you may want to export commercial items as luggage. We will still treat them as exports, and you may need an export entry clearance.

If items are going to be used for commercial purposes and returned to New Zealand, we recommend you lodge an export entry clearance. It shows evidence of export and will make the items easier to bring back into New Zealand. You may need an import entry for the items when they return to New Zealand.

Bringing items back into New Zealand

If you’re going to bring items that you’ve exported back to New Zealand, you may not need to pay duty on these items when you bring them back into New Zealand. You may still need an import entry.

You may be able to use a temporary admission (ATA) carnet if you’re going to re-import the items you’re exporting.

An exception is for goods on consignment, unless every item in the consignment returns to New Zealand. In cases like this, you can still get an export entry clearance.

ATA carnets are useful for items such as:

• commercial samples
• professional equipment
• items for overseas exhibitions.

ATA carnets are recognised by most international Customs organisations. A Customs officer must sign your carnet:

• when you leave New Zealand at the start of your trip
• in and out of every country you visit while you’re away
• when your items arrive back in New Zealand.

ATA carnets are valid for one year.

Contact your local Chamber of Commerce to find out how to get an ATA carnet.