NZCS enforces a number of import and export prohibitions and restrictions at the New Zealand border. Generally, these prohibitions and restrictions relate to United Nation sanctions, community and/or consumer protection, controlling the international movements of hazardous goods, and commodities that put New Zealand's bio-security at risk.
Filing an import entry Importers must complete the Customs documentation or engage an agent to complete the documentation on their behalf. All NZCS entries are required to be lodged electronically.
For imports in excess of NZD1,000, a client code (a unique number that identifies the importer) is required as part of the import entry preparation. For imports below NZD1,000, a simplified import declaration is required to be lodged. However, where the combined duty and GST is less than NZD60, no import entry is required to be filed with NZCS.
Where Customs charges are due on an import entry, payment is due at the time of importation unless the importer has a deferred payment account with NZCS. Where importers have a deferred payment account with NZCS, a statement is issued at the end of the month, with payment due by the 20th of the following month.