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 to:

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

Post to:

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