Goods Levies – 2026 changes

Low-value goods (NZ$1000 or less) charges are now consignment-based. All imported and exported low-value goods crossing the border as freight are charged the Customs and MPI levies, regardless of how they are declared – except for diplomatic goods, carnets and human remains.

The Low-Value Goods Levy is charged per write-off request on an Inward Cargo Report (ICR) or Cargo Report Export (CRE) at the house bill level.

This pack has more information about the Low-Value Goods Levy and is for low-value goods importers and exporters.

Low-Value Goods Levy information pack (PDF, 750 KB)

This levy applies to all empty shipping containers arriving by sea. It is charged based on reporting from the carriers Inward Cargo Report. It is not charged if a container stays onboard and isn’t landed or reported.

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

Empty Container Levy (Sea) information pack (PDF, 737 KB)

The Internationally Transhipped Goods Levy is for all internationally transhipped goods that come off an arriving craft in New Zealand, before being transferred to the same or a different craft on their way to their final destination.

This levy is charged per International Transhipment Request (ITR) on an Inward Cargo Report (ICR) or Cargo Report Export (CRE) at the house bill level. The levy is the same if the ITR is lodged on an ICR or CRE. There are separate rates for air and sea.

This pack is for freight forwarders or anyone who submits an ITR 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. 

Internationally Transhipped Goods levy information pack (PDF, 756 KB)

The High-Value Goods Levy applies to all goods crossing New Zealand’s border, valued at more than NZ$1000. All imported and exported high-value goods will be charged the High-Value Goods Levy – except for diplomatic goods, carnets and human remains.

There are separate levies for air and sea, import and export cargo. Imports include a Customs and MPI levy. Exports are a Customs-only levy.

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

High-Value Goods Levy information pack (PDF, 725 KB)

A levy for import UPU (Universal Postal Union) mail. This levy applies to the gross weight of all inbound international UPU mail entering New Zealand by air or sea. It includes the weight of the items and the weight of the associated receptacles, such as mail bags and trays.

The levy is applicable to all transhipped UPU mail transported by air or sea that moves via the NZ Post inbound / outbound office of exchange; the Auckland Processing Centre (APC).

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

UPU mail import levy (Air) information pack (PDF, 873 KB)

Complete this Import UPU mail declaration when you have carried international UPU Mail in the previous month.

Air and sea carriers - Import UPU Mail declaration monthly return with instructions (Excel, 73 KB)

A levy for import UPU (Universal Postal Union) mail. This levy applies to the gross weight of all inbound international UPU mail entering New Zealand by air or sea. It includes the weight of the items and the weight of the associated receptacles, such as mail bags and trays.

The levy is applicable to all transhipped UPU mail transported by air or sea that moves via the NZ Post inbound / outbound office of exchange; the Auckland Processing Centre (APC).

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

UPU mail import levy (Sea) information pack (PDF, 840 KB)

Complete this Import UPU mail declaration when you have carried international UPU Mail in the previous month.

Air and sea carriers - Import UPU Mail declaration monthly return with instructions (Excel, 73 KB)

This levy is for all commercial vessels arriving into New Zealand and applies per vessel visit. Some exemptions apply. For more information, read the information pack below or go to Commercial vessels.

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

Commercial vessel levy information pack (PDF, 782 KB)