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
- Valuation for import
- Lodge your import entry
- 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
- COVID-19: 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 our Maritime Border webpage. To complete the New Zealand Traveller Declaration visit travellerdeclaration.govt.nz.