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Business

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  • Export
  • Brexit
  • Start exporting
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  • Mutual Recognition Arrangements
  • Secure Exports Scheme
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  • Excise
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  • Lodge your excise entry
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  • Pay excise duty and other charges
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  • Trade Single Window
  • Getting started
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  • Urgent Clearance
  • Summary of TSW Messages
  • Location of goods codes
  • Resource material
  • Personal
    Back Close

    Personal

    • Travel to and from NZ
      Back Close

      Travel to and from NZ

      • Travelling to NZ
      • Duty-free shopping
      • Electronic device examinations
      • Leaving NZ
      • Border clearance levy
      • Yachts
      • Private planes
      • View all
    • Send and receive items
      Back Close

      Send and receive items

      • Prohibited and restricted exports
      • Find your parcel
      • Send mail by post or courier
      • Send items overseas
      • Receive items from overseas
      • View all
    • Move to NZ permanently
      Back Close

      Move to NZ permanently

      • Right to residence
      • Household contents
      • Import pets and animals
      • Vehicles, boats and planes
      • View all
    • Duty and GST
      Back Close

      Duty and GST

      • Duty and allowances
      • Gifts, Inheritance and Taonga
      • Household, personal effects, vehicles
      • What's My Duty estimator
      • FAQs
      • View all
    • Allowances and charges
    • Online shopping
    • Paying Customs
    • Prohibited and restricted items
    • View all
  • Business
    Back Close

    Business

    • Import
      Back Close

      Import

      • Start importing
      • Prohibited and restricted imports
      • Import animals
      • Commercial ships and cruise liners
      • Lodge your import entry
      • Valuation for import
      • Preferential tariff duty rates
      • Customs rulings
      • Customs exchange rates
      • Import payments and refunds
      • Deferred accounts for importers
      • Deferred accounts for brokers
      • Import forms and documents
      • View all
    • Export
      Back Close

      Export

      • Brexit
      • Start exporting
      • Prohibitions and restrictions
      • Export animals
      • Lodge your export entry
      • Export payments and refunds
      • Clear your exports
      • Mutual Recognition Arrangements
      • Secure Exports Scheme
      • Export forms and documents
      • View all
    • Excise
      Back Close

      Excise

      • What is excise?
      • Apply for a licence
      • Lodge your excise entry
      • Claim excise duty remission or refund
      • Pay excise duty and other charges
      • Apply for excise duty credit or drawback
      • Moving excisable items
      • Changing, suspending or cancelling your licence
      • Amend, surrender or transfer your licence
      • Change your entry or payment timeframe
      • Customs-controlled areas
      • Excise forms and documents
      • View all
    • Doing business with Customs
      Back Close

      Doing business with Customs

      • Storing business records
      • Reviews and appeals
      • View all
    • Penalties, fines and fees
      Back Close

      Penalties, fines and fees

      • Compliance under the Act
      • Interest and penalties for unpaid duty
      • Administrative penalties
      • Compensatory interest
      • Late payment penalties
      • Infringement notices
      • View all
    • Tariffs
      Back Close

      Tariffs

      • Working Tariff Document
      • Tariff concessions
      • Tariff concession notices
      • Consolidated list of approvals
      • Preferential tariffs
      • Tariff ruling request
      • Tariff classifications and rates
      • Free Trade Agreements
      • Non-tariff barriers
      • View all
    • Trade Single Window
      Back Close

      Trade Single Window

      • Getting started
      • Latest news
      • Current TSW status
      • Urgent Clearance
      • Summary of TSW Messages
      • Location of goods codes
      • Resource material
      • View all
    • View all
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The Working Tariff Document (WTD) has been reprinted with an effective date of 30 December 2018. Read more

  1. Home
  2. 2018 Act Education
  3. FAQs
Listen
  • 2018 Act Education

    • About
    • Customer readiness checklist
    • For Brokers and other service providers
    • For Importers
    • For Exporters
    • For Excise customers
    • Travellers and online shoppers
    • Infringement Notice Scheme
    • Information library
    • Act FAQs
      • General FAQs
      • Valuation rulings
      • Provisional values
      • Compensatory interest and late payment penalties
      • Infringement Notice Scheme
      • Joint Border Management System changes
      • Administrative penalties
      • Administrative review
      • Excise goods
      • Comptroller's discretion
      • Storing business records
    • Transitional Guide

Act FAQs

  • General FAQs
  • Valuation rulings
  • Provisional values
  • Compensatory interest and late payment penalties
  • Infringement Notice Scheme
  • Joint Border Management System changes
  • Administrative penalties
  • Administrative review
  • Excise goods
  • Comptroller's discretion
  • Storing business records

Act FAQs

Import Export Excise Personal Business

Support tools and answers to your questions.


Our Comparison Guide compares the 1996 and 2018 Acts sections by section.

View the specific FAQs for the 10 new services and initiatives.

  • General FAQs
  • Valuation rulings
  • Provisional values
  • Compensatory interest and late payment penalties
  • Infringement Notice Scheme
  • Joint Border Management System changes
  • Administrative penalties
  • Administrative reviews
  • Excise goods
  • Comptroller's discretion
  • Storing business records

Page updated: 09.05am 17 July 2018

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About us

  • About Customs
  • Work for Customs
  • News
  • Contact us
  • Media enquiries

Information

  • Travelling
  • Preparing to import
  • Preparing to export
  • What's My Duty?
  • Customs Release sign up

Using this website

  • Terms of use
  • Privacy
  • Copyright
  • Accessibility

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