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Goods Fees – 2026 changes

Fees and levies that New Zealand Customs Service (Customs) and Ministry for Primary Industries (MPI) charge for goods management will be changing from 1 April 2026. These changes aim to ensure fairer cost recovery and better reflect the true cost of border management.

From 1 April 2026, existing Customs goods fees will be replaced by goods management levies.

Please read the packs below that relate to your industry. These will help you prepare for the changes from 1 April 2026.

Downloadable PDF industry packs  

You can share these packs with your teams and any interested associates. 

Change # 1 – Low-value goods levy

Moving to consignment-based charging for low-value goods.

This pack is for low-value goods importers and exporters.

# 1 - Low-value goods levy information pack (PDF, 750 KB)

Change # 2 – Empty container levy (Sea)

Introducing a levy for empty shipping containers.

This pack is for shipping lines or anyone who imports empty shipping containers into New Zealand for the movement of international cargo. 

# 2 - Empty container levy (Sea) information pack (PDF, 737 KB)

Change # 3 – Internationally transhipped goods levy

Introducing a levy for international transhipment requests.

This pack is for freight forwarders or anyone who submits an International Transhipment Request for goods that arrive in New Zealand where the final destination is not New Zealand and the goods are removed from the arriving craft before leaving New Zealand. 

# 3 - Internationally transhipped goods levy information pack (PDF, 756 KB)

Change # 4 – High-value goods levy

Moving to differential levy rates for high-value sea and air import and export cargo.

This pack is for high-value goods importers and exporters via air and sea, or Secure Exports Scheme (SES) members.

# 4 – High-value goods levy information pack (PDF, 725 KB)

Change # 5a – UPU mail import levy (Air)

Introducing a levy for import UPU (Universal Postal Union) mail.

This pack is for owners and operators of aircraft carrying import UPU mail.

# 5a – UPU mail import levy (Air) information pack (PDF, 873 KB)

Change # 5b – UPU mail import levy (Sea)

Introducing a levy for import UPU (Universal Postal Union) mail.

This pack is for owners and operators of seacraft carrying import UPU mail.

# 5b – UPU mail import levy (Sea) information pack (PDF, 840 KB)

Change # 6 – Commercial vessel levy

Introducing a Commercial vessel levy.

This pack is for owners or operators, or the agents of owners or operators, of commercial vessels arriving in New Zealand.

# 6 – Commercial vessel levy information pack (PDF, 782 KB)

Quick reference guide for all goods management levies

Check the quick reference guide for information on all goods management levies that will apply from 1 April 2026.

Quick reference guide - all goods management levies from 1 April 2026 (PDF, 224 KB)

Information for importers and exporters

If you import or export goods in or out of New Zealand, these packs include information on what you need to know about goods levies from 1 April 2026.

Notice to customers

This provides an overall update of the legislation changes to customers:

  • what’s happening
  • why
  • who will be affected
  • when and what you need to know.

 

Additional information and support

You are welcome to join our online Teams sessions where we talk through the changes in more detail. Email us to find out which date is most relevant to you. If you have an invite, you are welcome to forward it to anyone else who may be interested in attending.

For any questions, or requests to join an online session, please email Trade.Programme@customs.govt.nz

Legislation

Regulations have been made to implement the new biosecurity and Customs goods management levies from 1 April 2026.

You can read the regulations:

More goods fees information

  • Goods fees and hourly rate – provides detailed breakdowns of fees before and after 1 July 2025 and outlines the transition to levies.
  • Goods clearance fees review – includes tables comparing current goods fees with the new levy structure effective from 1 April 2026.
  • Notice announcing fee changes – summarises the structure and rates of Customs and MPI’s fees and levies that will change from 1 April 2026. Includes the consultation document and public submissions.