- Start importing
- Prohibited and restricted imports
- Import animals
- 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
- 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
- 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
- Permits and Carnets
- Point of Care test kits
- Public counters
- Tariff Concessions
- Trade enquiries
Set up your deferred account
Follow the instructions below to set up a deferred account.
Apply for the BDCF facility
You must post or email us:
- a completed application form NZCS 613: Credit facility for brokers registration (DOC 268 KB)
- a completed NZCS 615: Authority to accept direct debits (DOC 267 KB)
- a copy of the Certificate of Incorporation for your company (Companies Office)
- a full set of financial statements, signed by your company director
- a CV with your work history and experience as a Customs broker
- evidence of any professional associations you’re part of
- personal photo identification, eg your passport, driver’s license or birth certificate.
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 BDCF applications is firstname.lastname@example.org.
Our postal address for BDCF applications is:
New Zealand Customs Service,
Revenue Management Team,
PO Box 29,
Use the BDCF facility
When you lodge your client’s import entry, you can place it on your account.
- 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 BDF facility.
Guarantee your account
We may need you to give us a bank or equivalent guarantee if you’re:
- an overseas registered company
- a trust
- an insolvent company, or a person with a history of bankruptcy.
You must complete an NZCS 608: Guarantee for payment of sums due (DOC 247 KB).
The guarantor must:
- be an appropriate NZ-based bank or finance company
- 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.