- 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
- 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
The Working Tariff Document (WTD) has been reprinted with an effective date of 30 December 2018. Read more
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Comptroller's discretion
When does this change start?
From 1 October 2018.
Who does this change affect?
The statutory guidance would only be applied in legal matters relating to revenue, collections and, assessment.
Why was this change made?
It’s clearer legal authority that makes a fairer and more equitable system for duty payers. It’s also consistent with Inland Revenue’s systems.