Export payments and drawbacks

Export fee payments

When you export anything, you must pay a Goods Levy. The type of fee you pay depends on the value of your consignment (goods) and the method of transport (air or sea freight).

• For goods valued at NZ$1000 or more, you must pay the High-Value Goods Export Levy.
• There is a reduced High-Value Goods Export Levy (sea) for high-value goods exported by sea under the Secure Exports Scheme (SES).
• For goods cleared on a Cargo Report Export (CRE) with write-off request, you must pay the Low-Value Goods Levy, per consignment. See Goods Levies for levy amounts.

Applying for a refund

If you have hired a customs agent and believe a refund provision applies to you, contact your agent to discuss how to apply for a refund.

You can instead apply for a refund yourself. To apply:

1. Complete an application form NZCS 223 Application for refund of revenue – for commercial clients/brokers only (PDF, 278 KB)
2. Email your completed form and supporting documents to trade.assurance@customs.govt.nz

Right of appeal

If your application for a refund is declined, you may appeal to the Customs Appeal Authority. Your appeal must be made within 20 working days of your application being declined.

Drawbacks

A drawback is a refund of import duty and/or GST that was paid on items you have imported and are now exporting or have exported, or excisable goods being exported.

You can apply for a drawback of duty and/or GST for:

• items you’ve imported, and are now exporting
• excise paid items you’re exporting
• see information specific to excise remissions and refunds
• imported parts and materials used in, worked into or attached to items that are made in New Zealand and then exported
• imported materials – except fuel or plant equipment – used to make items in New Zealand that are then exported.

Commercial clients may request drawbacks only for amounts of NZ$50 or more. 

Applying for a drawback

If you have hired a customs agent, they can apply for a drawback on your behalf.

If you are lodging your own export clearance requests, you must:

• lodge the export entry
• specify the type as “drawback”
• include the item’s Customs import entry number
• include how much duty you paid at the time of importation, how much you are claiming, and why
• provide all the relevant documents.

You should lodge your standard drawback entry 48 hours before the goods are shipped for export. This is because sometimes Customs may need to inspect your goods to verify that the goods for export match the imported goods.

In some cases, on application, late and periodic drawback claims can be made independently of an export entry. The time limit for a late drawback entry is four years from the time of exportation.