Skip to main content
  • Contact us
  • Contact us
  • Travel to and from New Zealand
  • Sending and receiving
  • Business
  • Information releases and legislation
  • About us
  • Contact us
    • v
  1. Home
  2. Business
  3. Import
  4. Valuation for import

Valuation for import

You must declare a Customs value on anything you import into New Zealand.
  • Business

    • Import
      • Start importing
      • Import prohibited and restricted imports
      • Lodge your import entry
      • Customs rates of exchange
      • Valuation for import
        • Customs import value
        • Methods for determining Customs value
        • Provisional values
        • Import entry guidelines for goods purchased on CIF or similar basis
      • Customs rulings
      • Preferential tariff duty rates
      • Import payments
      • Refunds and drawbacks
      • MyCustoms Account
      • Deferred accounts for importers and brokers
      • Import animals
      • Importing tobacco
      • Commercial vessels
      • Split shipments
      • Import forms and documents
    • Export
    • Excise
    • Customs-controlled Areas
    • Goods levies and hourly rate
    • Tariffs
    • Trade Single Window (TSW)
    • Payment instructions for businesses
    • Doing business with Customs
Customs import value

An overview about determining Customs value of imported items.

Methods for determining Customs value

There are six possible methods for determining the Customs value of goods to be imported.

Provisional values

The provisional values scheme allows importers to provide a reasonable estimate of value on an import entry.

Import entry guidelines for goods purchased on CIF or similar basis

Customs import entry guidelines on how to account for international transportation and insurance costs, where goods have been sold for export to New Zealand on a Cost Insurance and Freight (CIF) or similar basis.

Page updated: 04.29am 01 March 2023
Back to top
  • v

About Customs

  • Border Protect
  • Work for Customs
  • News
  • Media enquiries
  • Contact us

Information

  • Travelling to New Zealand
  • Duty estimator
  • Importing
  • Exporting
  • Statistics

About this website

  • Terms of use
  • Privacy
  • Copyright
  • Accessibility

© 2026 New Zealand Customs Service.

Te Kāwanatanga o Aotearoa / New Zealand Government shielded