- 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
- Customs-controlled areas
- Excise forms and documents
The Working Tariff Document (WTD) has been reprinted with an effective date of 30 December 2018. Read more
All imported items must be cleared through Customs.
Commercial items are anything you’re going to sell or use for your business.
Before you import anything, check our Prohibited and Restricted Import list to see whether:
- it’s allowed into New Zealand, and/or
- it needs approval or consent first.
You’re not allowed to bring pirated or counterfeit items into the country.
Before you can receive your goods – ie. get Customs clearance for them – you must:
- submit an electronic import entry or electronic cargo entry (ECI) lodgement
- pay applicable Customs duties and Goods and Services Tax (GST)
- pay other applicable charges and levies
- submit appropriate documentation if you’re bringing in any restricted items, including:
You can ask Customs brokers and freight forwarders for help with preparing your import entry.