Goods levies and hourly rate
Goods management levies effective 1 April 2026, also known as goods levies.
New Zealand Customs Service (Customs) and the Ministry for Primary Industries (MPI) charge goods levies to recover the costs of managing goods crossing our border.
- Goods Levies - 2026 changes
- Goods Clearance Fees Review
- Important Notice advising of the announcement
Customs’ and MPI’s goods levies apply from 1 April 2026. A table of the levies is below.
Goods levies effective from 1 April 2026
This table shows the structure of levies that apply from 1 April 2026. ‘High-value’ means consignments valued over NZ$1,000, and ‘low-value’ means consignments valued at NZ$1,000 or less.
|
|
Customs $ excl GST |
MPI $ excl GST |
Combined $ excl GST |
|---|---|---|---|
|
Imports |
|||
|
High-value import (air) (usually paid by customs brokers) |
7.24 |
44.57 |
51.81 |
|
High-value import (sea) (usually paid by customs brokers) |
73.87 |
44.57 |
118.44 |
|
Low-value import (air) (usually paid by freight forwarders) |
1.46 |
0.75 |
2.21 |
|
Low-value import (sea) (usually paid by freight forwarders) |
1.34 |
0.75 |
2.09 |
|
UPU mail import (per kilogram) (usually paid by craft operators) |
0.40 |
0.88 |
1.28 |
|
International transhipment (air) (usually paid by freight forwarders) |
1.46 |
Nil |
1.46 |
|
International transhipment (sea) (usually paid by freight forwarders) |
1.34 |
Nil |
1.34 |
|
Empty container (sea) (usually paid by shipping lines) |
1.34 |
Nil |
1.34 |
|
Exports |
|||
|
High-value export (air) (usually paid by customs brokers) |
3.35 |
Nil |
3.35 |
|
High-value Secure Export Scheme (sea) (usually paid by customs brokers) |
3.76 |
Nil |
3.76 |
|
Other high-value export (sea) (usually paid by customs brokers) |
8.13 |
Nil |
8.13 |
|
Low-value export (air) (usually paid by freight forwarders) |
2.48 |
Nil |
2.48 |
|
Low-value export (sea) (usually paid by freight forwarders) |
3.22 |
Nil |
3.22 |
|
Vessels |
|||
|
Commercial vessel (usually paid by vessel operators) |
3,717.00 |
962.00 |
4,679.00 |
Customs hourly rate
Customs and MPI may also charge fees for other activities related to goods crossing the border. This can include the hourly rate charge.
Customs hourly rate is a cost recovery charge applied when Customs officers provide services outside standard or business as usual arrangements, at the request of an individual or business, or where the service primarily benefits a specific user, rather than a class of levy payers, or the public at large. It is most commonly applied to ad hoc or non-standard attendance. For example, when a Customs officer is required to attend outside normal operating arrangements, attend an alternative location, or provide services that go beyond routine border processing. In these circumstances, the cost of the officer’s time is charged directly to the person requesting or benefiting from the service.
MPI’s hourly rate operates similarly, and is largely used for MPI charges to importers for providing some biosecurity services.
|
|
$ incl GST |
|---|---|
|
Hourly fee |
133.00 |
|
Minimum charge (always applies) |
399.00 |
For more information about the Ministry for Primary Industries' biosecurity border levies, visit MPI's website.
Goods and Cargo Fees Performance Reports
- 2023-2024 Goods and Cargo Fees Performance Report (PDF, 409 KB)
- 2022-2023 Goods and Cargo Fees Performance Report (PDF, 515 KB)
- 2021-2022 Goods and Cargo Fees Performance Report (PDF, 956 KB)