Customs rulings
A Customs ruling provides greater certainty about the requirements for import of specific items.
- Import
- Start importing
- Import Prohibited and restricted imports
- Import animals
- Tobacco
- 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
- Excise
- 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
- Businesses
- Non-scheduled flights and private flights
- Advice for exporters, importers and businesses
- Movement of goods
- Customs duties
- Excise clients
- Goods clearance fees deferral
- Lodging of Import Declarations
- Movement of critical supplies
- Payments
- Permits and Carnets
- Point-of-care test kits
- Tariff Concessions
- Trade enquiries
COVID-19 update: For information on travelling to, leaving and transiting through New Zealand visit covid19.govt.nz. For information on travelling via sea, visit health.govt.nz. To complete the New Zealand Traveller Declaration visit travellerdeclaration.govt.nz.