When you send commercial goods overseas from New Zealand (exporting) you will need to get them cleared by Customs.
Export clearance:
- enables monitoring and enforcement of permit requirements and prohibited goods
- provides assurance about the security of our exports
- supplies key information for trade statistics.
Commercial goods are items intended for business use, such as selling or trading. If you are exporting personal goods that you do not intend to use for business, see send items overseas.
Follow our step-by-step guide for getting export clearance for commercial goods.
1. Decide if you want to hire a customs agent (also known as a customs broker) to help meet your export requirements
Meeting your export obligations can be complicated and often requires a lot of time and effort. You may choose to hire a professional with expertise in this area to help you.
2. Get a client code
A client code is a unique number for identifying exporters for customs clearance. It is needed for:
- shipments worth $1000 or more
- any shipment needing export permits or approvals, no matter the value.
A customs agent can apply for a client code on your behalf. You may also choose to apply directly to Customs.
3. Check export requirements
Some goods are prohibited from export. Others require a permit or approval before you can export them.
You should also check with your overseas buyer and recipient of the goods that they are able to import the goods into their country.
If you have any questions, contact your customs agent or the authority responsible for issuing your permit or approval.
4. Check if you can get preferential duty rates
In many FTAs, New Zealand exporters can self-declare the origin of their goods. However, for the following FTAs, exporters must either obtain a Certificate of Origin from an issuing body in New Zealand or become an approved exporter to issue their own origin declaration to access preferential tariff rates under the following FTAs:
- NZ-China FTA
- AANZFTA
- RCEP (apart from Singapore, Korea and Australia, who accept self-declarations)
- NZ-UAE FTA
To find the tariff rate applicable to your goods in these FTAs, and the rules of origin your goods must meet, use the MFAT Tariff Finder
For FTAs that require a certificate of origin, exporters can obtain one from an authorised issuing body in New Zealand. Each issuing body is authorised to issue certificates under specific FTAs. Details of the FTAs covered by each issuing body are available on their respective websites. The current authorised issuing bodies are:
5. Know your financial obligations
You will need to pay a Goods Levy. Depending on the nature of your goods, other government agencies may also charge fees. If you have hired a customs agent, they are also likely to charge for their services.
In some cases, export entries allow you to zero-rate exports for GST purposes. You must give Inland Revenue a copy of your export entry showing your GST registration number. For more information on zero-rated goods, contact Inland Revenue.
Under specific circumstances, Customs may approve a refund or drawback of duty and/or GST paid on goods originally imported into New Zealand, when exported from the country.
6. Become a declarant
You only need to complete this step if you choose to submit your export clearance request yourself instead of using a customs agent.
You will need to register as a Trade Single Window (TSW) user, meet competency requirements, and become a declarant.
7. Prepare your goods for export
Your goods will need a tariff classification. This code is also known as a commodity code or Harmonised System (HS) code. This allows Customs to identify the goods for the purposes of risk assessment. If you have hired a customs agent, they can help you classify your goods.
8. Notify your buyer
After your goods have received customs clearance and are in transit, notify your overseas buyer that the goods have shipped.
If there are issues after your goods have shipped, contact your customs agent or New Zealand Trade and Enterprise (NZTE) for support. For issues with the shipment in the destination country, contact the Ministry for Foreign Affairs and Trade (MFAT).
9. Keep your export documents
You must keep all export documents for at least seven years. You also must be able to produce these documents when requested (for example, during an audit).
If you want to store Customs-related business records outside New Zealand, including digital records in the cloud, you need to apply to Customs for permission.
Customs can:
- authorise or decline authorisation for offshore storage
- set conditions about how records must be stored and how access can be obtained.
10. Consider future steps
Customs has services for established exporters. Once you’re familiar with exporting, you may want to consider joining the Secure Exports Scheme (SES) or Approved Exporters Scheme.
The Secure Exports Scheme (SES) is designed to make business easier by helping New Zealand’s exporters clear customs both in New Zealand and overseas. Exporters joining the scheme need to ensure their goods are packed, stored, and transported in a way that meets global customs security standards.
The Approved Exporter Self-declaration Scheme enables approved exporters to self-declare the New Zealand origin of their goods. This allows them to claim preferential tariff treatment under selected Free Trade Agreements.