Penalties, fines and fees
Find out about the penalties, fines and fees that apply when people or businesses commit specific offences outlined in the Act, or fail to comply with its provisions.
- Import
- Start importing
- Import Prohibited and restricted imports
- Import animals
- Tobacco
- 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
- Excise
- 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
COVID-19 update: Visit covid19.govt.nz for details on the COVID-19 Protection Framework that apply to the different regions in NZ. From 7 January 2022 all air travellers to NZ (except those from Antarctica and most Pacific Islands) must have a negative PCR or RT-PCR COVID-19 test returned within 48 hours of their first scheduled international flight. All travellers from countries NZ does not have quarantine-free travel with must spend 10 days in an MIQ facility. All non-NZ citizens must be fully vaccinated before travelling to NZ. For more information visit covid19.govt.nz. For information on travelling via sea, visit health.govt.nz