In Concession Ref 80:
include but are not limited to returning to New Zealand due to illness, injury or death of the person or a member of the person’s family. Compassionate grounds do not include returning to New Zealand due to a relationship breakdown or job loss.
NOTE: In certain circumstances compassionate grounds may be considered on a case-by-case basis and will require supporting documentation.
Concession Reference 80 Undertaking
means a written undertaking, in the form required by a Customs officer, that if the relevant goods are sold or otherwise disposed of within 2 years from the date of their importation, the person signing the undertaking will immediately pay to Customs —
(a) the Customs charges that would have applied if duty were levied on the goods, at the time of their importation, under Part 1 of the Tariff; or
(b) any lesser sum that may be required.
NOTE: An undertaking for a ship will not be accepted if this vessel will be used
- in a commercial capacity for hire or
- for the transport of cargo or
- for the carriage of passengers for reward (payment).
(Any of the above three bullet points will require a Customs Broker to clear your shipment including your personal effects and household goods.)
Document authorising residence in New Zealand
means any of the following:
(a) a New Zealand passport
(b) an Australian passport
(c) a current New Zealand residence visa or permit, or a current returning resident’s visa or permit
(d) a current permanent residence visa (including a resident return visa) issued by the Government of the Commonwealth of Australia
(e) a current work visa or work permit that was issued for a minimum of 12 months
(f) a current work visa or work permit, issued under the Work to Residence (Skilled Migrant Category) policy or the Long Term Business Visa/Permit category
(g) a current visitor’s visa or permit that was issued for a minimum of 3 years (excludes a visitor's visa that allows multiple visits up to six months per visit).
NOTE: Student visa holders do not qualify for Reference 80b, 80c, and 80d concessions and will be required to pay Customs duty and/or GST.
in relation to aircraft, ships (including small ships), and motor vehicles (including motor cycles), includes such goods that —
(a) were leased by the importer —
(i) under a lease agreement, the terms of which are fully complied with before property passes to the importer, and before the goods are imported into New Zealand; and
(ii) for at least 1 year before the earlier of the date on which the importer departed from the country of exportation to New Zealand and the date on which the goods were surrendered for shipping or exported to New Zealand; or
(b) were purchased by the importer by way of a hire purchase agreement in circumstances where —
(i) the terms of the hire purchase agreement are fully complied with before property passes to the importer, and before the goods are imported into New Zealand; and
(ii) the importer had possession of the goods for at least 1 year before the earlier of the date on which the importer departed from the country of exportation to New Zealand and the date on which the goods were surrendered for shipping or exported to New Zealand
Small ship means a ship that is either of the following:
(a) a sailing vessel that —
(i) in the sailing condition does not exceed 2.5 metres in width at any section; and
(ii) does not exceed 1,000 kilograms unladen weight; and
(iii) does not incorporate any device for propelling the vessel by power (for example, an auxiliary motor); and
(iv) is not of the deep keel type:
(b) a powered vessel that —
(i) does not exceed 7 metres in length; and
(ii) does not exceed 2.5 metres in width at any section; and
(iii) does not exceed 1,250 kilograms all up unladen weight (ie with driving units and transmissions) or 800 kilograms unladen weight when imported without driving units and transmission.