Transcript - The new Custom and Excise Act

The new Customs and Excise Act is scheduled to take effect on 1st October 2018.

So what’s this Act all about?

The Customs and Excise Act is the authorising framework for Customs' three core functions:

  1. protecting New Zealand’s border
  2. promoting and facilitating trade and travel
  3. collecting revenue.

It sets standards for people and businesses to comply with and outlines the consequence of non-compliance.

The Act has been rewritten with the help of businesses and industry organisations to make it easier for you to meet your compliance obligations, and provide you with greater transparency around how Customs works.

What’s changed?

The Act has a new structure that makes it clearer and easier to find what you’re looking for, and has gone from 18 parts to just 6.

There are several new services that let you:

  • store records outside New Zealand or in the cloud
  • a new administrative review service for Customs decisions that you may be unhappy with
  • receive valuation rulings that will give importers certainty around the valuation of their goods
  • declare a provisional value when it’s difficult to declare a final value at the point of importing.

And there are also some new initiatives you need to be aware of:

  • Trade single window users will be required to maintain ongoing competency to sustain or retain their registration.
  • Administrative penalties that will now apply to exporters and importers, and anyone required to pay excise duty.
  • Further changes to how Customs treats excisable goods.
  • And a new and fairer interest and late payment penalties regime.

The ability to issue on the spot fines for specific offensives will be introduced from April 2019.

We’ve also taken the opportunity to review some existing areas for better understanding.

What do you need to do now?

  • Check out this information on this website to work out what changes you need to make in your business.
  • Don’t wait until 1st October to learn about the changes as it could end up costing you money!
  • Talk to other businesses in your industry, to see what changes they are making.
  • Check out the comparison guide to see the section changes. You can also look at the quick reference information to understand what these changes may mean for you.
  • If you have questions, email

We’re looking forward to a better way of working with you.


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