- 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
- 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 26 March: Temporary entry restrictions remain in place at the NZ border – for more information please refer to either the Immigration NZ website or the Ministry of Health website. The border is open ONLY to NZ citizens and residents, Realm countries, Australian citizens and permanent residents ordinarily resident in NZ, airline and marine crew. More Customs’ information in relation to COVID-19 is available on this website. For more information about the NZ Government’s COVID-19 response, please refer to the official COVID-19 website.
Export payments and refunds
When you export anything, you must pay an export entry transaction fee or an outward cargo transaction fee.
Export entry transaction fees
- NZ$12.01 (including GST) – items you’re exporting under the Secure Exports Scheme (SES)
- NZ$17.94 (including GST) – items you’re not exporting under an SES.
Outward cargo transaction fees
- NZ$11.51 (including GST) – every ECI for items you’re exporting by air
- NZ$28.83 (including GST) – every ECI for items you’re exporting by sea.
If you re-import items for which you claimed a duty/GST refund or drawback, you must pay the usual duty and other applicable charges.