On 10 March 2025, Cabinet approved changes to ensure fees charged for Customs’ and the Ministry for Primary Industries’ border services to process and clear goods at the border cover the costs of providing those services and are more fairly recovered from those who benefit from or create the need for the services.

Outcome of the review

As a result of the review, Customs goods fee rates changed from 1 July 2025 to 31 March 2026. The structural changes and goods levy rates took effect on 1 April 2026. This was to allow industry time to make the necessary changes to its systems and processes to implement the changes.

View the goods levy rates that now apply at Goods levies and hourly rate.

Important Notice on the announcement of these changes

More information is available in an Important Notice advising of the announcement.

Supporting documentation

The relevant Cabinet papers and material leading to the Cabinet decision have been proactively released and are linked below.

Key advice

Regulatory Impact Statements

Submissions received

Customs and MPI carried out public consultation for eight weeks, ending in October 2024. 

58 submissions were received from a range of small and large businesses and industry bodies. These submissions have been proactively released below. 

Further information

Why a review was undertaken

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.

What the review covered

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.

What the outcome of the review is

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.

When the structural changes take effect

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.

Contact us

For more information about the goods management levies, see Goods Levies - 2026 changes.

If you need more information on these changes, contact us.