- Start importing
- Prohibited and restricted imports
- Import animals
- Commercial ships and cruise liners
- Lodge your import entry
- Valuation for import
- Preferential tariff duty rates
- Customs rulings
- Customs exchange rates
- Import payments and refunds
- Deferred accounts for importers
- Deferred accounts for brokers
- Import forms and documents
- What is excise?
- Apply for a licence
- Lodge your excise entry
- Claim excise duty remission or refund
- Pay excise duty and other charges
- Apply for excise duty credit or drawback
- Moving excisable items
- Changing, suspending or cancelling your licence
- Amend, surrender or transfer your licence
- Change your entry or payment timeframe
- Excise forms and documents
COVID-19 update 26 March: Temporary entry restrictions remain in place at the NZ border – for more information please refer to either the Immigration NZ website or the Ministry of Health website. The border is open ONLY to NZ citizens and residents, Realm countries, Australian citizens and permanent residents ordinarily resident in NZ, airline and marine crew. More Customs’ information in relation to COVID-19 is available on this website. For more information about the NZ Government’s COVID-19 response, please refer to the official COVID-19 website.
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.