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
- 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
- NZ Maritime Border Controls
- Payments
- Permits and Carnets
- Point of Care test kits
- Tariff Concessions
- Trade enquiries
COVID-19 update 13 October 2021: Auckland, Northland and parts of the Waikato are at Alert Level 3, the rest of New Zealand is at Alert Level 2. Travel restrictions are in place at the border. There are no restrictions on the movement of freight. The Government requires travellers to New Zealand (except those from Antarctica and most Pacific Islands) to have a COVID-19 test taken and a negative test result returned within 72 hours of their first scheduled international flight. Trans-Tasman QFT travel for the whole of Australia was suspended from 11:59pm Friday 23 July. For more information visit the COVID-19 website