Customs and Excise (Goods Management Levies) Order 2025
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2025/272
Customs and Excise (Goods Management Levies) Order 2025
Cindy Kiro, Governor-General
Order in Council
At Wellington this 24th day of November 2025
Present:
Her Excellency the Governor-General in Council
This order is made under section 414A(3) of the Customs and Excise Act 2018—
(a)
on the advice and with the consent of the Executive Council; and
(b)
on the recommendation of the Minister of Customs made after consultation under section 414A(4) of that Act.
Contents
Order
1 Title
This order is the Customs and Excise (Goods Management Levies) Order 2025.
2 Commencement
(1)
This order comes into force on 1 April 2026.
(2)
However, clause 16 comes into force on 1 January 2026.
3 Interpretation
In this order, unless the context otherwise requires,—
Act means the Customs and Excise Act 2018
carrier inward cargo report means a report provided under section 14(3) of the Act
commercial vessel levy means the levy imposed by clause 14
deemed-entry document means a document lodged in compliance with regulation 26(2)(b) of the regulations
empty container levy means the levy imposed by clause 10
excluded goods has the meaning given in clause 4
export entry means an export entry that is made under section 89(1) of the Act or as if it was required by that section
export entry exemption document means a document lodged in compliance with regulation 29(1AAA)(a) of the regulations
export levy means either of the following levies:
(a)
the high-value goods export levy:
(b)
the low-value goods export levy
GST means goods and services tax payable under the Goods and Services Tax Act 1985
high-value goods export levy means the levy imposed by clause 12
high-value goods import levy means the levy imposed by clause 7
import entry means an import entry that—
(a)
is made under section 75(1) of the Act or as if it was required by that section; and
(b)
is in fact made (and not treated by regulation 26 of the regulations as having been made)
import levy means any of the following levies:
(a)
the empty container levy:
(b)
the high-value goods import levy:
(c)
the internationally transhipped goods levy:
(d)
the low-value goods import levy:
(e)
the UPU mail levy
international transhipment request means a request for transhipment—
(a)
made under section 87(2)(b) of the Act; and
(b)
that does not relate solely to UPU mail
internationally transhipped goods levy means the levy imposed by clause 9
leviable exportation of high-value goods has the meaning given in clause 12(2)
leviable exportation of low-value goods has the meaning given in clause 13(2)
leviable importation of empty containers has the meaning given in clause 10(2)
leviable importation of high-value goods has the meaning given in clause 7(2)
leviable importation of internationally transhipped goods has the meaning given in clause 9(2)
leviable importation of low-value goods has the meaning given in clause 8(2)
leviable importation of UPU mail has the meaning given in clause 11(2)
low-value goods export levy means the levy imposed by clause 13
low-value goods import levy means the levy imposed by clause 8
postal article import entry exemption document means a document lodged in compliance with regulation 25(1)(i)(iv) of the regulations
regulations means the Customs and Excise Regulations 1996
trigger document has the meaning given in clause 5
UPU mail means postal articles conveyed under the terms of the Universal Postal Convention between postal operators operating within the Universal Postal Union
UPU mail levy means the levy imposed by clause 11.
4 Meaning of excluded goods
In this order, excluded goods means,—
(a)
in relation to the high-value goods import levy and low-value goods import levy,—
(i)
goods on which the high-value goods import levy or low-value goods import levy was paid previously, but that were not in fact imported on that occasion due to the consignment being short-packed, short-shipped, or short-landed:
(ii)
goods that—
(A)
accompany a passenger or crew member on a craft; and
(B)
are for the passenger’s or crew member’s own personal, non-commercial use and not for resale:
(iii)
a yacht or other boat that—
(A)
is used primarily for recreational purposes (including use as the owner’s residence); and
(B)
is not offered or used for hire or reward (for example, as a passenger carrier); and
(C)
arrives under its own power from a point outside New Zealand:
(iv)
goods for use or consumption on board a yacht or other boat referred to in subparagraph (iii):
(v)
goods being temporarily imported under the authority of a carnet (as defined in regulation 26(3) of the regulations) in compliance with regulation 26(1)(a) of the regulations:
(vi)
goods being imported by a diplomatic mission:
(vii)
human remains for burial or cremation:
(b)
in relation to the internationally transhipped goods levy,—
(i)
goods being temporarily imported under the authority of a carnet (as defined in regulation 26(3) of the regulations) in compliance with regulation 26(1)(a) of the regulations:
(ii)
goods being imported by a diplomatic mission:
(iii)
human remains for burial or cremation:
(c)
in relation to the UPU mail levy, UPU mail that—
(i)
remains on board an arriving craft until it is re-exported; or
(ii)
is to be transhipped internationally and—
(A)
remains subject to the control of Customs before its departure from New Zealand; and
(B)
is not transhipped via a designated postal operator as defined in section 2(1) of the Postal Services Act 1998; or
(iii)
is being temporarily imported under the authority of a carnet (as defined in regulation 26(3) of the regulations) in compliance with regulation 26(1)(a) of the regulations; or
(iv)
is being imported by a diplomatic mission; or
(v)
is human remains for burial or cremation:
(d)
in relation to the export levies,—
(i)
UPU mail:
(ii)
goods that were previously temporarily imported under the authority of a carnet (as defined in regulation 26(3) of the regulations) and that are being exported in compliance with regulation 29(1AAA) and (1)(ba) of the regulations:
(iii)
goods being exported by a diplomatic mission:
(iv)
human remains for burial or cremation.
5 Meaning of trigger document
(1)
In this order, trigger document, in relation to an import levy or export levy,—
(a)
means the import entry, postal article import entry exemption document, deemed-entry document, international transhipment request, carrier inward cargo report, export entry, or export entry exemption document that establishes liability to pay the levy; but
(b)
excludes a document referred to in paragraph (a) that is cancelled or declined from the time when it is cancelled or declined.
(2)
If a trigger document is amended, the amendment must be treated as part of the original trigger document (with the amount of levy payable being adjusted accordingly) and not as a separate trigger document requiring the levy to be paid again.
(3)
Despite subclause (2), if an amendment of a trigger document increases the amount of levy payable, the due date under Schedule 2 or 3 for payment of the difference must be calculated by reference to the date of the amendment and not by reference to the date of the original trigger document (and references in that schedule to the trigger document must be read as references to the amendment).
6 Transitional, savings, and related provisions
The transitional, savings, and related provisions set out in Schedule 1 have effect according to their terms.
Part 1 Import levies
7 High-value goods import levy
(1)
A high-value goods import levy is payable on all leviable importations of high-value goods.
(2)
In this order, leviable importation of high-value goods means goods that—
(a)
are included in a single import entry or postal article import entry exemption document; and
(b)
have a combined Customs value of more than $1,000; and
(c)
are not subject to the internationally transhipped goods levy; and
(d)
are not excluded goods.
(3)
The importer by or for whom the import entry for a leviable importation of high-value goods is made, or the postal article import entry exemption document for a leviable importation of high-value goods is lodged, is responsible for paying the high-value goods import levy on that importation.
(4)
The high-value goods import levy must be paid in a manner acceptable to the chief executive—
(a)
at the rate listed in the row in column 2 of Schedule 2 that corresponds to the levy; and
(b)
by the due date listed in the corresponding row in column 3 of Schedule 2.
8 Low-value goods import levy
(1)
A low-value goods import levy is payable on all leviable importations of low-value goods.
(2)
In this order, leviable importation of low-value goods means goods that—
(a)
are included in a single import entry or deemed-entry document; and
(b)
have a combined Customs value of $1,000 or less; and
(c)
are not subject to the internationally transhipped goods levy or UPU mail levy; and
(d)
are not excluded goods.
(3)
The importer by or for whom the import entry for a leviable importation of low-value goods is made, or the person by or for whom the deemed-entry document for a leviable importation of low-value goods is lodged, is responsible for paying the low-value goods import levy on that importation.
(4)
The low-value goods import levy must be paid in a manner acceptable to the chief executive—
(a)
at the rate listed in the row in column 2 of Schedule 2 that corresponds to the levy; and
(b)
by the due date listed in the corresponding row in column 3 of Schedule 2.
9 Internationally transhipped goods levy
(1)
An internationally transhipped goods levy is payable on all leviable importations of internationally transhipped goods.
(2)
In this order, leviable importation of internationally transhipped goods means goods that—
(a)
are included in a single international transhipment request; and
(b)
are not excluded goods.
(3)
The person by or for whom the international transhipment request for a leviable importation of internationally transhipped goods is made is responsible for paying the internationally transhipped goods levy on that importation.
(4)
The internationally transhipped goods levy must be paid in a manner acceptable to the chief executive—
(a)
at the rate listed in the row in column 2 of Schedule 2 that corresponds to the levy; and
(b)
by the due date listed in the corresponding row in column 3 of Schedule 2.
10 Empty container levy
(1)
An empty container levy is payable on all leviable importations of empty bulk cargo containers.
(2)
In this order, leviable importation of empty containers means empty bulk cargo containers that—
(a)
are included in a single carrier inward cargo report; and
(b)
are exempted by regulation 25(1)(h)(i) of the regulations from the requirements of section 75(1) of the Act; and
(c)
are subject to covenants under regulation 25(1)(h) of the regulations that are provided by a single importer; and
(d)
are not subject to the high-value goods import levy, low-value goods import levy, or internationally transhipped goods levy.
(3)
The craft owner or operator by or for whom the carrier inward cargo report is provided in respect of an leviable importation of empty containers is responsible for paying the empty container levy on that importation.
(4)
The empty container levy must be paid in a manner acceptable to the chief executive—
(a)
at the rate listed in the row in column 2 of Schedule 2 that corresponds to the levy; and
(b)
by the due date listed in the corresponding row in column 3 of Schedule 2.
11 UPU mail levy
(1)
A UPU mail levy is payable on all leviable importations of UPU mail.
(2)
In this order, leviable importation of UPU mail means all UPU mail that—
(a)
is carried on a single craft arriving in New Zealand on a single occasion; and
(b)
is not excluded goods.
(3)
The owner and operator of the craft on which the leviable importation of UPU mail is carried are jointly and severally responsible for paying the UPU mail levy on that importation.
(4)
The UPU mail levy must be paid in a manner acceptable to the chief executive—
(a)
at the rate listed in the row in column 2 of Schedule 2 that corresponds to the levy; and
(b)
by the due date listed in the corresponding row in column 3 of Schedule 2.
Part 2 Export levies
12 High-value goods export levy
(1)
A high-value goods export levy is payable on all leviable exportations of high-value goods.
(2)
In this order, leviable exportation of high-value goods means goods that—
(a)
are included in a single export entry; and
(b)
have a combined Customs value of more than $1,000; and
(c)
are not subject to the internationally transhipped goods levy; and
(d)
are not excluded goods.
(3)
The exporter by or for whom the export entry for a leviable exportation of high-value goods is made is responsible for paying the high-value goods export levy on that exportation.
(4)
The high-value goods export levy must be paid in a manner acceptable to the chief executive—
(a)
at the rate listed in the row in column 2 of Schedule 3 that corresponds to the levy; and
(b)
by the due date listed in the corresponding row in column 3 of Schedule 3.
13 Low-value goods export levy
(1)
A low-value goods export levy is payable on all leviable exportations of low-value goods.
(2)
In this order, leviable exportation of low-value goods means goods that—
(a)
are included in a single export entry or export entry exemption document; and
(b)
have a combined Customs value of $1,000 or less; and
(c)
are not subject to the internationally transhipped goods levy; and
(d)
are not excluded goods.
(3)
The exporter by or for whom the export entry for a leviable exportation of low-value goods is made, or the person by or for whom the export entry exemption document for a leviable exportation of low-value goods is lodged, is responsible for paying the low-value goods export levy on that exportation.
(4)
The low-value goods export levy must be paid in a manner acceptable to the chief executive—
(a)
at the rate listed in the row in column 2 of Schedule 3 that corresponds to the levy; and
(b)
by the due date listed in the corresponding row in column 3 of Schedule 3.
Part 3 Commercial vessel levy
14 Commercial vessel levy
(1)
A commercial vessel levy is payable on all commercial vessels that arrive in New Zealand.
(2)
The owner and the operator of a commercial vessel are jointly and severally responsible for paying the commercial vessel levy on that commercial vessel.
(3)
The levy must be paid in a manner acceptable to the chief executive at the rate of $3,717 per arrival (plus GST, if any).
(4)
The due date for payment of the levy (including any GST) is 30 days after an invoice is issued for the levy.
(5)
In this clause, commercial vessel means a craft—
(a)
travelling by sea; and
(b)
being used for purposes that are wholly or partially commercial; and
(c)
the ordinary business of which does not relate wholly or primarily to passengers; and
(d)
on which no passengers are being carried or on which passengers are being carried only as an incidental part of the business of the craft.
15 Exemptions from commercial vessel levy
Despite clause 14, no commercial vessel levy is payable on a craft that is—
(a)
exercising the right of innocent passage in the territorial sea of New Zealand in accordance with the United Nations Convention on the Law of the Sea 1982; or
(b)
being operated by the Defence Force or the defence force of a Government other than the Government of New Zealand; or
(c)
being used solely for the diplomatic or ceremonial purposes of the Government of New Zealand or the Government of another country; or
(d)
being used by the Government of New Zealand or the Government of another country for the sole purpose of a humanitarian mission or a mission in response to an emergency; or
(e)
being used for the purposes of an official expedition of a Contracting Party as defined by section 7(1) of the Antarctica (Environmental Protection) Act 1994; or
(f)
carrying travellers subject to a levy under the Customs and Excise (Border Processing Levy) Order 2015; or
(g)
arriving in New Zealand after having been rescued at sea; or
(h)
arriving in New Zealand for the sole purpose of seeking temporary relief from stress of weather and intending to depart as soon as is reasonably practicable; or
(i)
a fishing vessel that—
(i)
departed from New Zealand; and
(ii)
is returning to New Zealand—
(A)
without entering a foreign port; and
(B)
without coming into contact (other than remote communications) with any other craft that departed from a place outside New Zealand; and
(C)
without taking on board any person or goods that were carried by another craft; or
(j)
making a voyage that starts and ends in New Zealand, and remains within the exclusive economic zone of New Zealand as defined in section 9 of the Territorial Sea, Contiguous Zone, and Exclusive Economic Zone Act 1977, provided that the voyage does not include coming into contact (other than remote communications) with any person or craft from a place outside New Zealand.
Part 4 Miscellaneous provisions
16 Notification of levy rates
The chief executive must notify rates of levy prescribed by this order by notice in the Gazette before they come into effect.
17 Returns for UPU mail
(1)
The owner and the operator of a craft that arrives in New Zealand while carrying a leviable importation of UPU mail (a reportable arrival) on 1 or more occasions during a month (a reportable month) are jointly and severally responsible for providing a return to the chief executive.
(2)
The return must be provided—
(a)
electronically; and
(b)
by the 15th day in the month following the reportable month.
(3)
The return must state—
(a)
the name of the owner or operator providing the return; and
(b)
the following information for each reportable arrival:
(i)
for craft arriving by air, the flight number; and
(ii)
for craft arriving by sea,—
(A)
the craft name and voyage number; and
(B)
the number of the bulk cargo container or containers carrying the mail; and
(iii)
the date of arrival of the craft in New Zealand; and
(iv)
the weight in kilograms of the leviable importation of UPU mail and any bags or other receptacles (except bulk cargo containers and unit load devices) used to carry the mail.
18 Records
(1)
A person required to provide a return under clause 17 must keep any record that is within the person’s possession or control, and that is reasonably necessary to verify the accuracy of the return, for at least 7 years from the date of the record.
(2)
A person responsible for paying the commercial vessel levy in relation to the arrival of a commercial vessel in New Zealand must keep any record that is within the person’s possession or control, and that is reasonably necessary to verify the arrival, for at least 7 years from the date of the record.
(3)
In this clause, record includes a ship’s log, paper, book, register, disk, film, tape, or sound track, or any other device or thing in or on which information is contained.
19 Remuneration of auditor
A person appointed as an auditor under section 417 of the Act in relation to this order must be remunerated by the chief executive at a rate determined by the Minister.
20 Refund of levies
(1)
If the chief executive is satisfied that an import levy or export levy has been paid, but that the trigger document that established liability to pay the levy has been cancelled or declined, the chief executive must, unless satisfied that there is good reason not to, refund the levy—
(a)
at any time within 4 years after the levy has been paid; or
(b)
at any later time if an application for a refund is made within 4 years after the levy has been paid.
(2)
If the chief executive is satisfied that an import levy or export levy has been paid, but that the trigger document that established liability to pay the levy has been amended in a way that reduces the amount of levy payable, the chief executive must, unless satisfied that there is good reason not to, refund the difference—
(a)
at any time within 4 years after the levy has been paid; or
(b)
at any later time, if an application is made within 4 years after the levy has been paid.
Part 5 Consequential amendments to Customs and Excise Regulations 1996
21 Principal regulations
22 Regulation 13A revoked (Inward cargo transaction fee)
Revoke regulation 13A.
23 Regulation 24A revoked (Import entry transaction fee)
Revoke regulation 24A.
24 Regulation 28A revoked (Export entry transaction fee)
Revoke regulation 28A.
25 Regulation 29A revoked (Outward cargo transaction fee)
Revoke regulation 29A.
26 Regulation 70 amended (Duty not collectable on goods worth $1,000 or less)
After regulation 70(3)(b), insert:
(c)
levies prescribed under section 414A(3) of the Act.
Schedule 1 Transitional, savings, and related provisions
Part 1 Provisions relating to this order as enacted
1 Interpretation
In this Part, relevant regulation means regulation 13A, 24A, 28A, or 29A of the Customs and Excise Regulations 1996 (the regulations) as in force before being revoked by this order.
2 Transitional arrangements for transaction fees under revoked regulations
(1)
This clause applies if a document—
(a)
was made, lodged, given, or delivered to Customs before 1 April 2026; and
(b)
established liability to pay a transaction fee under a relevant regulation; and
(c)
is amended on or after 1 April 2026.
(2)
Despite clauses 22 to 25,—
(a)
the regulations apply to the document and goods included in the document as if this order had not been made and the relevant regulation was still in force; and
(b)
no levy is payable under this order in relation to goods included the document.
Schedule 2 Import levies
| Column 1 | Column 2 | Column 3 | ||
|---|---|---|---|---|
| Levy | Levy rate ($) | Due date for payment | ||
High-value goods import levy |
7.24 (plus GST, if any) per leviable importation of high-value goods for goods carried by air and UPU mail 73.87 (plus GST, if any) per leviable importation of high-value goods for goods carried by sea excluding UPU mail |
Either— (a)the due date for payment of any other duty on the goods that is payable by the importer (or, if there is more than 1 such duty, the due date for the payment of the first of them); or (b)if there is no such other duty (or if the only such other duty had a due date for payment that preceded the making of the import entry or the lodging of the postal article import entry exemption document), the due date under subpart 7 of Part 3 of the Act for the payment of the levy |
||
Low-value goods import levy |
1.46 (plus GST, if any) per leviable importation of low-value goods for goods carried by air 1.34 (plus GST, if any) per leviable importation of low-value goods for goods carried by sea |
If the document establishing liability to pay the levy is an import entry, either— (a)the due date under the Act for payment of any other duty on the goods that is payable by the importer (or, if there is more than 1 such duty, the due date for the payment of the first of them); or (b)if there is no such other duty (or if the only such other duty had a due date for payment that preceded the making of the import entry), the due date under subpart 7 of Part 3 of the Act for the payment of the levy If the document establishing liability to pay the levy is a deemed-entry document under regulation 26(2)(b)(i) or (ii) of the regulations, either— (a)the due date under the Act for payment of any other duty on the goods that is payable by the person by or for whom the deemed-entry document is lodged (or, if there is more than 1 such duty, the due date for the payment of the first of them); or (b)if there is no such other duty (or if the only such other duty had a due date for payment that preceded the lodging of the deemed-entry document), the due date under subpart 7 of Part 3 of the Act for the payment of the levy If the document establishing liability to pay the levy is a deemed-entry document under regulation 26(2)(b)(iii) of the regulations, the 20th day in the month following the month in which the document is lodged |
||
Internationally transhipped goods levy |
1.46 (plus GST, if any) per leviable importation of internationally transhipped goods for goods carried by air 1.34 (plus GST, if any) per leviable importation of internationally transhipped goods for goods carried by sea |
The 20th day in the month following the month in which the international transhipment request is made |
||
Empty container levy |
1.34 (plus GST, if any) per leviable importation of empty containers |
The 20th day in the month following the month in which the carrier inward cargo report is provided |
||
UPU mail levy |
0.40 (plus GST, if any) per kilogram of UPU mail and bags or other receptacles (except bulk cargo containers and unit load devices) used to carry the mail |
30 days after an invoice for the levy is issued |
Schedule 3 Export levies
| Column 1 | Column 2 | Column 3 | ||
|---|---|---|---|---|
| Levy | Levy rate ($) | Due date for payment | ||
High-value goods export levy |
3.35 (plus GST, if any) per leviable exportation of high-value goods carried by air 8.13 (plus GST, if any) per leviable exportation of high-value goods carried by sea and not subject to a Customs-approved secure exports scheme 3.76 (plus GST, if any) per leviable exportation of high-value goods carried by sea and subject to a Customs-approved secure exports scheme |
The 20th day in the month following the month in which the export entry is made |
||
Low-value goods export levy |
2.48 (plus GST, if any) per leviable exportation of low-value goods carried by air 3.22 (plus GST, if any) per leviable exportation of low-value goods carried by sea |
The 20th day in the month following the month in which the export entry is made or the export entry exemption document is provided |
Rachel Hayward,
Clerk of the Executive Council.
Explanatory note
This note is not part of the order but is intended to indicate its general effect.
This order is a levy order made under section 414A(3) of the Customs and Excise Act 2018 in relation to costs incurred by the New Zealand Customs Service in, or for the purpose of, performing functions relating to goods management.
The order comes into force on 1 April 2026, except for clause 16 (notification of levy rates), which comes into force on 1 January 2026.
The order prescribes levies in relation to the following categories, along with levy rates, payment due dates, and persons responsible for paying the levies:
importations of high-value goods (see clause 7):
importations of low-value goods (see clause 8):
the international transhipment of goods (see clause 9):
importations of empty containers (see clause 10):
importations of postal articles conveyed under the terms of the Universal Postal Convention (see clause 11):
exportations of high-value goods (see clause 12):
exportations of low-value goods (see clause 13):
the arrival of commercial vessels (see clause 14).
The order also does the following:
provides for exemptions from the levy payable on the arrival of commercial vessels (see clause 15):
provides for notification of levy rates, returns, records, auditor remuneration, and refunds (see clauses 16 to 20):
makes consequential amendments to the Customs and Excise Regulations 1996 (the regulations) (see clauses 21 to 26):
provides for transitional arrangements in relation to transaction fees payable under revoked provisions of the regulations (see clause 6 and Schedule 1).
Regulatory impact statement
The New Zealand Customs Service produced a cost recovery impact statement on 26 February 2025 to help inform the decisions taken by the Government relating to the contents of this instrument.
A copy of the cost recovery impact statement can be found at—
Date of notification in Gazette: 27 November 2025.
This order is administered by the New Zealand Customs Service.
Versions
Customs and Excise (Goods Management Levies) Order 2025
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