The New Zealand Customs Service and the Ministry for Primary Industries (MPI) need to clear business or commercial goods for import and export, and document what’s coming into and going out of the country.

To speed up the process, you should appoint your own customs broker, freight forwarder or logistics company that are responsible for clearing your goods for import or export using Customs online services.

Before you start importing, you should make inquiries with your customs broker, freight forwarder or logistics company who will advise you if there are any border requirements that may require a permit or could be prohibited.

Import(external link) — New Zealand Customs Service

Importing(external link) — Ministry for Primary Industries

Customs and MPI have different requirements and it is the importer’s responsibility to make sure all requirements are met and verified.

MPI must be satisfied that it meets import regulations and rules and doesn't pose a biosecurity risk. If it's a food product, it needs to meet food safety and labelling requirements.

Some goods may need cleaning or treatment to make sure no unwanted pests or diseases are introduced to New Zealand.

Customs is the border agency for multiple government departments and it is up the importer to obtain necessary clearances needed at the border.

Declaring your imports

All business or commercial goods coming into New Zealand need to be declared. You’ll need to lodge the details of your imports through the import entry clearance process with Customs, no later than 20 days after the goods arrive.

You can lodge your details in advance – this is often preferred (and sometimes required) by MPI. 

You won’t be able to pick up your goods until Customs has verified your import entry clearance, confirmed the duties and charges and any other conditions that might apply, for example, biosecurity clearances from MPI.

All import entry clearances are required to be lodged electronically either through:

• Customs' online declaration website (TSW), or
• by using Electronic Data Interchange (EDI) software from a private provider.

You will need a Customs Client Code to be registered with Customs and, if you are importing food, registered with MPI.

The type of entry you need to lodge depends on the value of the goods you’re importing.

No import entry is required for goods valued at less than $1,000.

If your goods are valued at more than $1,000 you’ll need to:

• lodge an import entry
• apply for a client code from Customs (if you haven’t already got one)
• apply for a supplier code from Customs (if your supplier hasn’t already got one).

All suppliers importing into New Zealand require a supplier code.

Once the shipment is cleared an electronic release message is sent to the Customs warehouse where the goods are held.

Online declarations(external link) — New Zealand Customs Service

Lodge your import entry(external link) — New Zealand Customs Service

Import-related duties, tariffs and GST

All imported goods are subject to duties, GST and other possible charges. They may also be subject to preferential tariffs from New Zealand’s external trade agreements with select countries.

Some items are also prohibited from import.

If this is your first time importing business or commercial goods into the country, you can call Customs on 0800 428 786 (0800 4 CUSTOMS) for further information or advice.

Preferential tariff duty rates(external link) – New Zealand Customs Service

Prohibitions and restrictions on imports(external link) – New Zealand Customs Service

Fees and charges - general(external link) – Ministry for Primary Industries

GST

Like imported goods, exports are also subject to border requirements. Different government agencies have requirements you need to meet to ensure that the New Zealand brand is not damaged.

To declare your goods, you’ll need to lodge documentation for export entry clearance with Customs. You must do this no less than 48 hours before your goods are due to be loaded for export.

Depending on the type of product and the requirements of the importing country, you may need to get assurance – like export certificates – from MPI that the product meets export requirements. Some goods may need cleaning or treatment to make sure they're free from pests and diseases.

Exports won’t be cleared to leave until Customs has verified the details of your electronic export entry clearance.

All export entry clearances are required to be lodged electronically either through:

• Customs' online declaration website (TWS), or
• using EDI software from a private provider.

The type of entry you need to lodge depends on:

• the free on board or FOB value (the total value, including packaging and transport, etc) of the goods you’re exporting
• whether they’re classified as exempt-entry (see below)
• whether you’re re-exporting them and claiming a refund on the duty originally paid (a process known as claiming drawback).

If your goods are valued at less than $1,000, are exempt-entry or you’re claiming drawback, you’ll need to:

• lodge Customs clearance with a summary of the goods.

If your goods are valued at more than $1,000 and are not exempt-entry, you’ll need to:

• lodge an export entry
• apply for a client code from Customs (if you haven’t already got one)
• apply for a supplier code from Customs (if you haven’t already got one).

All New Zealand exporters require a client code.

Some export items might need specific permits and clearances depending on the types of goods they are and where they’re being exported to.

Some items may also be prohibited from export.

Once the goods have been cleared, Customs will allow your export goods to leave the country. You’re required to keep all your commercial export documents on record for at least 7 years.

If this is your first time exporting business or commercial goods, you can call:

• Customs on 0800 428 786 (0800 4 CUSTOMS)
• MPI on 0800 00 83 33 – for help with documentation or export certification.

Exporting(external link) — Ministry for Primary Industries

Export(external link) — New Zealand Customs Service

Lodge your export entry(external link) — New Zealand Customs Service

Online declarations(external link) — New Zealand Customs Service

Prohibited export items(external link) — New Zealand Customs Service

Clear your exports (external link)— New Zealand Customs Service

• The Secure Exports Scheme (SES) is designed to make business easier by helping New Zealand’s exporters clear customs both here and overseas. Exporters joining the scheme need to ensure their goods are packed, stored, and transported in a way that meets global customs standards.
• Supply chain security and the facilitation of low-risk goods across international borders is a key part of international trade. For Customs, the SES means we have confidence in the security of the supply chain. For exporters and their customers, it means less chance of border delays and greater certainty at international borders.
• New Zealand’s SES is aligned with the World Customs Organization (WCO) Authorised Economic Operator (AEO) programme.

You can apply to become an SES member if you meet the scheme requirements.

Secure Exports Scheme: Not yet a member(external link) — Customs Service

Some goods are exempt from having to lodge an import entry or export entry – they’re known as exempt-entry goods. However, an electronic clearance will need to be submitted and you should forward all documentation to your customs broker, freight forwarder or logistics company.

Exempt-entry goods:

• Bona fide gifts to residents outside New Zealand.
• Trade samples supplied free of charge to residents outside New Zealand.
• Passengers’ baggage and effects (except goods sold from a licensed export warehouse or under drawback). This exemption does not apply to motor vehicles or boats.
• Goods exported by diplomatic missions.
• Films and video tapes exported for use overseas and returned to New Zealand.
• Ships and aircraft leaving New Zealand under their own power other than those departing for sale overseas.
• Goods sent by parcel post for repair and return.
• Commercial documents and newspapers.
• Goods normally used for commercial or business purposes, carried by passengers leaving New Zealand, that are to be returned to New Zealand, eg laptop computers (including palmtops and notebooks).
• Shipments having a FOB value under $1,000 and not sold from a licensed export warehouse or under drawback.

If you’re exporting a business or commercial item on this list that’s likely to be returned to New Zealand, you should declare it by lodging an export entry rather than a Cargo Report Export (CRE) to help processing on its return. Exempt-entry goods can still be subject to border agency requirements, for example a permit.

Exempt-entry clearance(external link) – New Zealand Customs Service

What you need to know about exporting

Understanding consumer laws