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
- Valuation for import
- Lodge your import entry
- 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
- Paying Customs - Business
- Broker with a deferred account
- Broker Goods Clearance Fees Accounts
- Broker paying on behalf of the customer
- Broker payment of deposit for temporary import/Sight entry
- Customs duties
- Duty payers, including excise clients
- Goods Clearance Fees Account
- Importers with deferred accounts
- 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
Telephone scam: Customs is aware of a telephone scammer impersonating Customs staff and making unsolicited calls to ask people for money they claim is owed. Customs does not make unsolicited calls for monies owing, and if you receive such a call please note the details and report it to Netsafe. | NZTD: Travellers flying into all New Zealand airports now have the option to complete a digital declaration instead of a paper arrival card, before travelling to New Zealand. Read more