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
COVID-19 update: Visit covid19.govt.nz for details on the COVID-19 Protection Framework that apply to the different regions in NZ. From 7 January 2022 all air travellers to NZ (except those from Antarctica and most Pacific Islands) must have a negative PCR or RT-PCR COVID-19 test returned within 48 hours of their first scheduled international flight. All travellers from countries NZ does not have quarantine-free travel with must spend 10 days in an MIQ facility. All non-NZ citizens must be fully vaccinated before travelling to NZ. For more information visit covid19.govt.nz. For information on travelling via sea, visit health.govt.nz