The NZ Customs Service safeguards borders, and collaborates with agencies, ensuring safety and prosperity. It combats illegal activities, collects revenue, and prosecutes when needed.
Preparation for the import process
All commercial goods being imported into New Zealand must be cleared through Customs. Commercial goods, which include items for business use or resale, require an import entry clearance or Electronic Cargo Information (ECI) form for clearance. This process is typically handled by a customs broker or freight forwarder, although you can choose to handle it yourself.
During Customs clearance, goods undergo security screenings and may be subject to the payment of import duties, goods and services tax (GST), or other applicable charges. Duty rates vary depending on the country of origin.
Importing animals, whether for breeding or commercial purposes, is subject to strict regulations.
To better understand the import process, gather the necessary information, and access additional resources, the following sources can provide valuable insights:
- Start importing – Customs
- Lodge your import entry – Customs
- Preferential tariffs – Customs
- Pets and domestic animals – Customs
- Importing – Ministry for Primary Industries
Imported goods require proper documentation
Business owners often bring in commercial goods, such as one-off imports or product samples, as accompanied luggage on a flight into New Zealand, which are treated the same as goods brought in by other means and require proper documentation. This includes completing an import entry clearance, declaring the goods on arrival, and being aware of the duty, GST, and other fees and charges that may apply.
Additionally, for temporary imports or goods intended for later export, specific rules and regulations are applicable. It is important to be well-informed about the necessary documents and procedures in such cases.
Lodge your import entry — Customs
Import charges and concessions
When importing goods commercially, be aware of duties, GST, and possible charges. Preferential tariffs may lower duties for certain countries. If you handle import clearances, calculate fees accurately, or rely on customs experts for assistance. Multiple payment options exist for duties owed, and requesting refunds for overpayment is generally straightforward.
- Preferential tariff duty rates — Customs
- Import allowances and charges — Customs
- Payments and refunds — Customs
Exempt-entry goods
Some goods are classified as exempt-entry goods, relieving them from the requirement of filing an import entry or export entry. Instead, an electronic cargo entry (ECI) should be submitted to Customs, providing a concise summary of the imported or exported item.
The categories of exempt-entry goods include:
- Legitimate presents are given to individuals residing outside of New Zealand.
- Free provision of trade samples to individuals residing outside of New Zealand. Baggage and personal belongings of passengers (excluding items sold from a licensed export warehouse or under drawback). This exemption does not cover motor vehicles or boats.
- Products exported by diplomatic missions.
- Movies and videotapes were exported for use abroad and subsequently returned to New Zealand.
- Ships and aircraft departing from New Zealand under their own power, except those leaving for overseas sale.
- Goods are sent via postal service for repair and return.
- Commercial documents and newspapers.
- Goods primarily utilised for commercial or business purposes, carried by departing passengers from New Zealand, and intended to be brought back to New Zealand, such as laptop computers (including palmtops and notebooks).
- Shipments with a Free on Board (FOB) value below $1,000 and not sold from a licensed export warehouse or under drawback.
If exporting a business or commercial item from this list that’s likely to return to New Zealand, it’s advisable to declare it through an export entry rather than an ECI to facilitate processing upon its return. However, it’s important to note that exempt-entry goods may still be affected by prohibition measures.
Lodge your import entry — Customs
Prohibited and restricted imports — Customs
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