- 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
- NZ Maritime Border Controls
- Permits and Carnets
- Point of Care test kits
- Public counters
- Tariff Concessions
- Trade enquiries
COVID-19 update: New Zealand is currently at Alert Level 1 except for Auckland which is at Alert Level 2. Travel restrictions are in place at the border. There are no restrictions on the movement of freight. Visit the COVID-19 section of this website, or the official COVID-19 website, for more information.
Import payments and refunds
There are a number of ways to pay your duties and other charges.
Business/commercial importers can pay by:
Business/commercial exporters can pay by cash, including cheque and EFTPOS.
Change your payment method
If you need to change how you pay us, please contact us.
If you’re a broker, you must email your request to Revenue Management.
Short-payments are cases where you’ve not paid enough. You can tell us voluntarily, or we identify them by audit or other enquiry.
You must pay with cash or cheque if we give you an assessment notice. If you don’t pay by the due date, we may fine you.
If you’re on a deferred payment scheme and voluntarily tell us about a short-payment, we may adjust your client account with sending you a claim.
You must pay with cash or cheque. We won’t debit the amount from your deferred account. If you don’t pay by the due date, we may fine you.