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Set up your Broker Deferred Account

Follow the instructions below to set up a Broker Deferred Account.

Apply for the Broker Deferred Account

You must post or email us:

If you’re applying on behalf of a trust, you must also post or email us:

  • a copy of the trust deed
  • what type of trust it is, eg qualifying, non-qualifying, foreign
  • where it’s based (“place of domicile”)
  • its structure, including what type of directorate it has
  • how much the trustee company is worth.

Our email address for applications is

Our postal address for applications is:

New Zealand Customs Service,
Revenue Management Team,
PO Box 29,
Auckland 1140
New Zealand

Use the Broker Deferred Account facility

When you lodge your client’s import entry, you can place it on your account.

You must:

  •  record your broker code
  • select “broker deferred” in the payment method field.

Once we’ve cleared the entry, you can’t change the payment status.

Note: if the importer is on a deferred payment scheme, you can’t use the Broker Deferred Account facility unless the entry is entered with "DDP" as invoice terms.

Guarantee your account

We may need you to give us a bank guarantee if you’re:

  • an overseas incorporated company
  • a trust
  • an insolvent company, or a person with a history of bankruptcy.

You must complete an NZCS 608B: Guarantee - Broker Deferred Account (DOC 247 KB).

The guarantor must:

  • be an appropriate NZ-based bank
  • agree to cover every deferred payment up to an overall maximum amount.

If you’re a new broker, you can ask for us to review whether you still need to provide security after a year.

We also accept cash deposits into our trust account.