Import declaration, payment of tariffs, taxes and customs clearance
For shipments valued at over NZ$1,000, the importer must submit an electronic import entry to New Zealand Customs via the Trade Single Window (TSW) or Electronic Data Interchange System (EDI System). In most cases, a Customs broker or freight forwarder can make this declaration on behalf of the importer.
The import declaration must be completed within 20 days of the goods arriving at the New Zealand port. In practice, the importer may wish to make a declaration to New Zealand Customs prior to the arrival of the goods to expedite the clearance of the goods and avoid incurring additional demurrage charges (imported goods are usually only exempt from demurrage for 3-4 days).
For small value shipments (under NZ$1,000), the importer/customs agent only needs to complete and submit Electronic Cargo Information (ECI) via TSW or EDI for customs clearance.
Note: Most goods imported into New Zealand with a value of NZ$1,000 or less will not be subject to any import duties and other related taxes and fees. However, tobacco and alcoholic beverages will be subject to all related taxes and fees regardless of the import value.
|
Note for businesses Import declaration documents for goods into New Zealand include: - Import Declaration - Purchase Order/Contract - Bill of Lading - Commercial Invoice - Packing List - Certificate of Origin (C/O) for goods if special tariff preferences are to be enjoyed - Import Permit (for cases where goods are subject to import restrictions and require an import permit) - Other relevant documents (if any) (e.g. Biosecurity Authority Clearance Certificate (BACC)) |
Businesses can find out more about declaring imported goods into New Zealand at the following link: https://www.customs.govt.nz/business/import/lodge-your-import-entry/
After the importer completes the import declaration and fully fulfills the tax and fee payment obligations, the New Zealand Customs Authority will proceed with customs clearance and release the shipment if the goods fully meet the import requirements (licenses, TBT, SPS, etc.).
In case the imported shipment does not meet the technical requirements/standards, does not ensure food hygiene and safety, etc., the goods/packages of the goods may have to undergo remedial procedures, if possible (such as disinfection, re-labeling, etc.) or be returned to the exporting country or destroyed.
Source: Center for WTO and International Trade
