- 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
- Customs-controlled areas
- Excise forms and documents
The Working Tariff Document (WTD) has been reprinted with an effective date of 30 December 2018. Read more
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.