Skip to main content
  • Contact us
  • Contact us
  • Travel to and from New Zealand
  • Sending and receiving
  • Business
  • Information releases and legislation
  • About us
  • Contact us
    • v
  1. Home
  2. Business
  3. Import
  4. Customs rulings

Customs rulings

A Customs ruling provides greater certainty about the requirements for import of specific items.
  • Business

    • Import
      • Start importing
      • Import prohibited and restricted imports
      • Lodge your import entry
      • Customs rates of exchange
      • Valuation for import
      • Customs rulings
        • Types of rulings
        • Apply for a ruling
        • Valuation rulings
        • Published Customs rulings
      • Preferential tariff duty rates
      • Import payments
      • Refunds and drawbacks
      • MyCustoms Account
      • Deferred accounts for importers and brokers
      • Import animals
      • Importing tobacco
      • Commercial vessels
      • Split shipments
      • Import forms and documents
    • Export
    • Excise
    • Customs-controlled Areas
    • Goods levies and hourly rate
    • Tariffs
    • Trade Single Window (TSW)
    • Payment instructions for businesses
    • Doing business with Customs
Types of rulings

Rulings are available for valuation, classification, origin and concessions.

Apply for a ruling

If you’re importing an item and you want a Customs ruling on it, you must apply before you import.

Valuation rulings

A valuation ruling provides legal certainty on determining the Customs value for your goods.

Published Customs rulings

View published Customs Rulings.

Page updated: 02.38am 25 July 2019
Back to top
  • v

About Customs

  • Border Protect
  • Work for Customs
  • News
  • Media enquiries
  • Contact us

Information

  • Travelling to New Zealand
  • Duty estimator
  • Importing
  • Exporting
  • Statistics

About this website

  • Terms of use
  • Privacy
  • Copyright
  • Accessibility

© 2026 New Zealand Customs Service.

Te Kāwanatanga o Aotearoa / New Zealand Government shielded