COVID-19 update 26 March: Temporary entry restrictions remain in place at the NZ border – for more information please refer to either the Immigration NZ website or the Ministry of Health website. The border is open ONLY to NZ citizens and residents, Realm countries, Australian citizens and permanent residents ordinarily resident in NZ, airline and marine crew. More Customs’ information in relation to COVID-19 is available on this website. For more information about the NZ Government’s COVID-19 response, please refer to the official COVID-19 website.
Deferred accounts for brokers
Our deferred payment scheme allows brokers to defer payment of Customs charges.
Customs brokers can apply to open a deferred credit account.
This allows you to defer paying GST and Customs duties on import entries you’ve lodged for importers.
- defer paying the charges for up to 21 days, with a minimum of 7 days
- settle a group of transactions with a single direct debit payment.
You can defer paying:
- Customs duties
- Goods and Services Tax (GST)
- the Heavy Engineering Research Association (HERA) levy
- the Health Promotion Agency (HPA) levy on alcohol
- the Import entry transaction fee (IETF)
- the Ministry for Primary Industries biosecurity levy.
You can’t defer paying:
- simplified import entries, unless you use an importer code
- assessment notices
- temporary import entries
- sight entries.