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:

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 revenue@customs.govt.nz.

Our postal address for BDCF applications is:

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

Use the BDCF 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 BDF facility.

Guarantee your account

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

  • a company registered overseas
  • a company registered in NZ whose directors all live overseas
  • 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.