Set up your deferred account

Follow the instructions below to set up a deferred account.


Apply for deferred payments

You must post or email us:

If we approve your application, please let us know if any of the details on the written confirmation we send you, are wrong.

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 deferred payment applications is revenue@customs.govt.nz.

Our postal address for deferred payment applications is:

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

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.

The amount of security you’ll need is normally what your deferred charges might be over a 2 month period.

We also accept cash deposits into our trust account.

Change your details

To change your bank account details, we need a completed NZCS 615: Authority to accept direct debits (DOC 267 KB) form at least 10 working days before your direct debit is due.

You can send this by:

Email 

revenue@customs.govt.nz

Courier

Revenue Management Team
New Zealand Customs Service
Ground floor
Customhouse
50 Anzac Avenue
Auckland 1010
New Zealand

Post

Revenue Management Team
New Zealand Customs Service
PO Box 29
Shortland Street
Auckland 1010
New Zealand