Overview of importing and exporting regulations

The New Zealand Customs Service uses set systems to clear business or commercial goods for import and export, and document what’s coming into and going out of the country. If you plan to become an importer or exporter, it is vital you learn what you need to do to meet all your obligations.

To speed up the process, Customs uses online services you or your customs broker can access to apply for goods to be cleared for import or export.

If you get stuck at any point, you can call Customs on 0800 428 786 (0800 4 CUSTOMS) for assistance.

On this page:

• Importing
• Exporting
• Exempt-entry goods

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Importing

All business or commercial goods coming into New Zealand need to be declared to clear Customs. For this purpose, you 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.

However, you can also lodge them in advance. How much in advance depends on how your goods are being transported.

• By Sea: No more than five days prior to arrival.
• By Air: No more than a day before arrival.

You won’t be able to pick up your goods from your chosen freight forwarder or shipping agent until Customs has verified your import entry clearance and confirmed the duties and charges, and any other conditions that might apply to them.

You can lodge an import entry clearance in two ways:

• By using the Customs Online Declaration website designed for infrequent importers and exporters.
• By installing and using Electronic Data Interchange (EDI) software from a private provider. EDI is the global standard platform for exchanging business data used by all large-scale importers.

Regardless of which method you choose, you will have to register before you can lodge your import documentation. Two registrations are required:

• Register with Customs for a declarant code and a unique user identifier (UUI), which will allow you to use the online services and EDI software.
• Register with the Electronic Commerce Network, which manages the online declarations system on behalf of Customs.

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

If your goods are valued at less than $1,000 or can be classed as exempt-entry:

• Lodge an ECI (Electronic Cargo Information) to provide Customs with a summary of the goods.

If your goods are valued at more than $1,000:

• Lodge an import entry.
• Apply for a client code from Customs (if you haven’t already got one). All New Zealand entities importing or exporting goods must have a client code.
• Apply for a supplier code from Customs (if your supplier hasn’t already got one). All suppliers importing into or exporting from New Zealand require a supplier code. If, for example, you’re a New Zealand exporter, you need both a client code and a supplier code.

Once the shipment is cleared an electronic release message may be generated or an Import Delivery Order given.

Find out more about submitting your import entry clearance with Customs.

All imported goods are subject to duties, GST (Goods and Services Tax) and other possible charges. They may also be subject to preferential tariffs provided by New Zealand’s external trade agreements with select countries.

Some items are also prohibited from import.

Find out about preferential tariffs with Customs and GST.

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 help with filling out your import entry or ECI documentation correctly.

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Exporting

Like imported goods, all exports out of New Zealand need to be declared to clear Customs. To do this, you lodge documentation for export entry clearance in much the same way importers do through the import entry clearance process. You must do this no less than 48 hours before your goods are due to be loaded for export.

Your exports won’t be cleared to leave the country until Customs has verified the details of your export entry clearance.

You can lodge an export entry clearance in two ways:

• By using the Customs Online Declaration website designed for infrequent importers and exporters.
• By installing and using EDI software from a private provider. EDI is the global standard platform for exchanging business data used by all large-scale importers.

Regardless of which method you choose, you will have to register before you can lodge your export documentation. Two registrations are required:

• Register with Customs for a declarant code and a unique user identifier (UUI), which will allow you to use the online services and EDI software.
• Register with the Electronic Commerce Network, which manages the online declarations system on behalf of Customs.

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:

• Lodge an ECI (Electronic Cargo Information) to provide Customs with a summary of the goods.

If your goods are valued at more than $1,000 and are not exempt-entry:

• Lodge an export entry.
• Apply for a client code from Customs (if you haven’t already got one). All New Zealand entities importing or exporting goods must have a client code.
• Apply for a supplier code from Customs (if you haven’t already got one). All New Zealand exporters require both a client code and a supplier code.

Once the goods have been cleared, Customs will allow your export goods to leave the country.

Find out more about declarations and submitting your export entry clearance with Customs.

Some export items might require 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.

If this is your first time exporting business or commercial goods, you can call Customs on 0800 428 786 (0800 4 CUSTOMS) for help with filling out your export entry or ECI documentation correctly.

You are required to keep all your commercial export documents on record for at least seven years.

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Exempt-entry goods

Some goods are exempt from having to lodge an import entry or export entry. They are known as exempt-entry goods. They instead require you to lodge an ECI to give Customs a summary of the import or export item.

The following may be subject to prohibition.

Exempt-entry goods:

• Bona fide gifts to persons resident outside New Zealand.
• Trade samples supplied free of charge to persons resident 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 of a type normally used for commercial or business purposes, which are carried by passengers leaving New Zealand, but which are to be returned to New Zealand. Examples include laptop computers (including palmtops and notebooks) and peripheral equipment (such as portable printers), portable typewriters, cellular telephones, and video and other photographic equipment.
• Shipments having an FOB value not exceeding NZ$1,000 and not being goods sold from a licensed export warehouse or under drawback.

Customs recommends that if you’re exporting a business or commercial item on this list that is likely to be returned to New Zealand, you should declare it by lodging an export entry rather than an ECI to aid processing on its return.

Read Advice for exporters and find out about Consumer laws.