Key changes

  • Fees changed to levies.
  • Report-based charging moved to consignment-based charging.
  • Changes were made to ensure fairer cost recovery and better reflect the cost of border management.
  • There were no changes to how goods are lodged or cleared.

Each of the goods management levies (also known as goods levies) are detailed below. The PDF information packs include more detail on each of the different levies.

Quick reference guide for all goods levies

This is an overview of all the goods levies for imports and exports, the lodgement type invoices will be based on, levy codes, and charges that apply from 1 April 2026.

If you have questions about your invoice, please direct these to the invoice issuer.

Quick reference guide - all goods management levies from 1 April 2026 (PDF, 224 KB)

Goods levies from 1 April 2026

Low-Value Goods Levy

Low-value goods (NZ$1000 or less) charges are now consignment-based. All imported and exported low-value goods crossing the border as freight are charged the Customs and MPI levies, regardless of how they are declared – except for diplomatic goods, carnets and human remains.

The Low-Value Goods Levy is charged per write-off request on an Inward Cargo Report (ICR) or Cargo Report Export (CRE) at the house bill level.

This pack has more information about the Low-Value Goods Levy and is for low-value goods importers and exporters.

Low-Value Goods Levy information pack (PDF, 750 KB)

Empty Container Levy (Sea)

This levy applies to all empty shipping containers arriving by sea. It is charged based on reporting from the carriers Inward Cargo Report. It is not charged if a container stays onboard and isn’t landed or reported.

This information pack is for shipping lines or anyone who imports empty shipping containers into New Zealand for the movement of international cargo. 

Empty Container Levy (Sea) information pack (PDF, 737 KB)

Internationally Transhipped Goods Levy

The Internationally Transhipped Goods Levy is for all internationally transhipped goods that come off an arriving craft in New Zealand, before being transferred to the same or a different craft on their way to their final destination.

This levy is charged per International Transhipment Request (ITR) on an Inward Cargo Report (ICR) or Cargo Report Export (CRE) at the house bill level. The levy is the same if the ITR is lodged on an ICR or CRE. There are separate rates for air and sea.

This pack is for freight forwarders or anyone who submits an ITR for goods that arrive in New Zealand, where the final destination is not New Zealand and the goods are removed from the arriving craft before leaving New Zealand. 

Internationally Transhipped Goods levy information pack (PDF, 756 KB)

High-Value Goods Levy

The High-Value Goods Levy applies to all goods crossing New Zealand’s border, valued at more than NZ$1000. All imported and exported high-value goods will be charged the High-Value Goods Levy – except for diplomatic goods, carnets and human remains.

There are separate levies for air and sea, import and export cargo. Imports include a Customs and MPI levy. Exports are a Customs-only levy.

This pack is for high-value goods importers and exporters via air and sea, or Secure Exports Scheme (SES) members.

High-Value Goods Levy information pack (PDF, 725 KB)

UPU Mail Import Levy (Air)

A levy for import UPU (Universal Postal Union) mail. This levy applies to the gross weight of all inbound international UPU mail entering New Zealand by air or sea. It includes the weight of the items and the weight of the associated receptacles, such as mail bags and trays.

The levy is applicable to all transhipped UPU mail transported by air or sea that moves via the NZ Post inbound / outbound office of exchange; the Auckland Processing Centre (APC).

This pack is for owners and operators of aircraft carrying import UPU mail.

UPU mail import levy (Air) information pack (PDF, 873 KB)

Complete this Import UPU mail declaration when you have carried international UPU Mail in the previous month.

Air and sea carriers - Import UPU Mail declaration monthly return with instructions (Excel, 73 KB)

UPU Mail Import Levy (Sea)

A levy for import UPU (Universal Postal Union) mail. This levy applies to the gross weight of all inbound international UPU mail entering New Zealand by air or sea. It includes the weight of the items and the weight of the associated receptacles, such as mail bags and trays.

The levy is applicable to all transhipped UPU mail transported by air or sea that moves via the NZ Post inbound / outbound office of exchange; the Auckland Processing Centre (APC).

This pack is for owners and operators of seacraft carrying import UPU mail.

UPU mail import levy (Sea) information pack (PDF, 840 KB)

Complete this Import UPU mail declaration when you have carried international UPU Mail in the previous month.

Air and sea carriers - Import UPU Mail declaration monthly return with instructions (Excel, 73 KB)

Commercial Vessel Levy

This levy is for all commercial vessels arriving into New Zealand and applies per vessel visit. Some exemptions apply. For more information, read the information pack below or go to Commercial vessels.

This pack is for owners or operators, or the agents of owners or operators, of commercial vessels arriving in New Zealand.

Commercial vessel levy information pack (PDF, 782 KB)

Excluded goods from levy charge

More information on goods that are excluded (exempt) from the goods levies is available at Customs and Excise (Goods Management Levies) Order 2025

Information for importers and exporters

If you import or export goods in or out of New Zealand, these packs include information on what you need to know about goods levies from 1 April 2026.

Simplified Chinese information pack

Information pack on all Customs and MPI goods levies translated into Simplified Chinese.

Simplified Chinese - Customs and MPI Goods Levies from 1 April 2026 (PDF, 1 MB)

Additional information and support

For any questions about the goods levies, email Trade.Programme@customs.govt.nz

Legislation

Regulations have been made to implement the new biosecurity and Customs goods management levies from 1 April 2026.

You can read the regulations:

More goods levies information

  • Goods levies and hourly rate – details Customs and MPI's levies charges from 1 April 2026.
  • Goods clearance fees review – details the process around the goods clearance fees review, including public submissions and Cabinet material.
  • Notice announcing fee changes – announcement of Cabinet's decisions made in March 2025 about the structure and rates of Customs and MPI’s fees and levies that changed on 1 April 2026.