Importing and exporting laws

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 or your customs broker can apply for goods to be cleared for import or export using Customs online services.

Before you start importing you’ll need to make sure you're allowed to import the particular product, animal or item.

Then 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.

Importing rules for your product (external link)  — MPI website.

Preferential tariffs (external link) — Customs

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. How far in advance depends on how your goods are being delivered. 

• By sea – no more than five days before arrival.
• By air – no more than a day before arrival.

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, eg biosecurity clearances from MPI.

There are two ways to lodge an import entry clearance:

• Online declaration website (external link) – designed for infrequent importers and exporters.
• Installing and using Electronic Data Interchange (EDI) software from a private provider – the global standard platform for exchanging business data used by all large-scale importers.

You’ll need to register before you can lodge your import documentation. Two registrations are needed:

1. Register with Customs for a declarant code and a unique user identifier (UUI) – this allows you to use the online services and EDI software.
2. 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 you’ll need to lodge electronic cargo information (ECI) to provide Customs with a summary of the goods.

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 or exporting from New Zealand require a supplier code. If 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.

Submitting your import entry clearance (external link)  on the Customs website has more information on how this process works. 

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. You can find more information about these on the Customs website (external link) .

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 filling out your import entry or ECI documentation correctly.

Some goods are exempt from having to lodge an import entry or export entry – they’re known as exempt-entry goods. Instead, you need to lodge an ECI to give Customs a summary of the item being imported or exported.

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 an ECI to help processing on its return. Exempt-entry goods can still be affected by prohibition.

Prohibited and restricted imports (external link) and exports (external link)  on the Customs website has more information about this.