Goods Clearance Fees Review

Customs last comprehensively reviewed and rebalanced its goods fees in 2019, effective from 1 July 2021. It was signalled at the time that some decisions would be revisited in two years; however, this was deferred because of the COVID-19 pandemic.

This review builds on previous work to fully modernise Customs’ goods fees.

The changes to fees reflect the costs of goods management activities and make structural changes to improve fairness to fee payers and to taxpayers.

Overall, the changes will support the ongoing financial sustainability of Customs’ and MPI’s goods management system.

The review looked at our costs for clearing imported and exported goods, as well as our costs for managing commercial ships. We have focused on ensuring fees accurately reflect the cost of providing our services and that they are being paid by the people who create the need for those services or who benefit from those services.

Customs' fees increased on 1 July 2025. This was followed by changes to the structure of fees and levies on 1 April 2026. This is necessary in response to changing freight patterns (for example, an increase in the number of consignments on reports) and to reflect the Government’s decisions that Customs will enhance its protection from risks arising from the movement of goods and ships across the maritime border.

Customs made structural changes to its fees from 1 April 2026. All existing documents and data will still be required, but we have moved to charging on a per consignment basis for low-valued goods transported by air or sea, with separate charges for commercial vessels, international transhipments and empty containers and international mail. 

This is later than the 1 July 2025 date that was publicly consulted on. The Government decided to delay the implementation after considering discussions with and submissions from industry. Government accepts that industry required a longer lead-in time to enable it to make necessary changes to its systems and pricing.

These structural changes also have a corresponding impact on MPI’s biosecurity border levies that apply to imported goods from 1 April 2026, when the structural changes are implemented. For specific information about MPI’s changes, visit MPI's website.