Commercial items


You must declare:

  • commercial items
  • items you’re going to sell
  • items you’re using for your business.

You may need to pay GST (services tax) and duty on these items.

Customs clearance for commercial goods

You must get Customs clearance for any commercial goods that enter or leave New Zealand. You can arrange for clearance before the items arrive.

If you’re bringing in goods temporarily, you may have to arrange security. This will cover GST and duty while you’re waiting to export your items.

New Zealand accepts ATA Carnets as security for temporarily importing:

  • commercial samples
  • advertising material
  • some materials and equipment.

Your local Chamber of Commerce will be able to give you more details.

We won’t let your goods leave NZ until you have arranged clearance.