Import Duty and Customs NZ: Clearance, Customs Number and Entries

Import duty and customs NZ is our hub for how goods actually clear the New Zealand border. It covers the Customs Number versus a client code, import entries, who invoices you (New Zealand Customs Service, Inland Revenue, or the Ministry for Primary Industries), and whether a broker or you lodges the paperwork.

This page is for the 2026/27 tax year (1 April 2026 to 31 March 2027). It is for a private shopper waiting on a parcel, a sole trader bringing stock in, and a Ltd company using Trade Single Window. It is not a dollar estimator. Figures are working papers. GSTCalc.nz is not Inland Revenue or Customs. Ads may fund this free site. This is not tax advice.

Private clearance or commercial clearance?

New Zealand Customs Service issues two different identifiers. Mix them up and the courier will sit on the parcel while you reapply. Private use is a Customs Number. Selling, or using the goods in a business, is a client code.

Private (not for a business)

A Customs Number identifies you for clearance. You need one if you bring in or send out items worth NZ$1000 or more, or a motor vehicle at any value. Complete NZCS 224A, attach a copy of valid photo ID (passport bio page, New Zealand driver licence front and back, or other official photo ID), and email clientcodes@customs.govt.nz.

The number is unique and stays with you. If you have imported at that level before, look for the auto response from noreply@tsw.govt.nz before you apply again.

Commercial (sale or business use)

A client code identifies commercial importers and exporters. Customs requires one for imports and exports valued at NZ$1000 or more, food for sale or food ingredients for food for sale at any value, a motor vehicle at any value, and exports that need a permit at any value. Complete NZCS 224 (or NZCS 224F for a food importer) and email the same Customs address, or let a Customs agent apply.

Commercial lodgements go through Trade Single Window: direct connect, a messaging service provider, or TSW Online. Customs does not provide electronic lodgement as a public counter service.

Source: Customs Customs Number and client codes. Claiming the GST later is a different job: see GST on imports NZ and claiming GST NZ. Everyday plus GST invoices still sit on the GST Guide NZ hub.

How a private shipment over NZ$1000 actually clears

Customs’ receive items from overseas page sets a six step private path for online goods that cost more than NZ$1000. Apply for the Customs Number before the goods arrive. Customs does not store parcels and cannot track them. Ask the shipper, NZ Post, or the courier.

1
Order, arrange transport, apply for a Customs Number
Do this before the parcel lands. Waiting until FedEx or DHL emails you is how goods sit in storage.
2
The transport company contacts you on arrival
Mail: NZ Post writes, then you pay Customs. Courier: the courier contacts you. Customs cannot release goods until the charges are paid.
3
Send NZCS 263 plus the supporting pack
Customs wants a completed NZCS 263 (bring general items into NZ as a private individual), photo ID, proof of purchase, the shipping document (air waybill or bill of lading), and the arrival notice from the transport company. Or pay a Customs broker to manage it.
4
Pay the Customs invoice, then the goods can move
The invoice is based on Customs value: the item in NZD, plus shipping, plus insurance. It can include 15% GST, duty if required, goods levies, and the MPI biosecurity levy. Once paid, the transport company is told the goods can be delivered.

If the goods need Customs clearance, an Import Entry must be completed within 20 days of arrival. Most storage sites offer a complimentary period of three to four days, then demurrage starts. Customs is not responsible for storage fees. Couriers often hold for a maximum of 20 days before returning the package. Source: Customs receive items from overseas and lodge your import entry.

Two clocks: Inland Revenue’s seller test is not Customs’ collection test

Inland Revenue’s low value goods page says a low value good is a physical good valued at NZ$1,000 or less, excluding GST. That NZ$1,000 line is the customs value of the good: shipping and insurance are excluded when deciding if the overseas seller must charge GST at checkout.

Customs’ personal pages use NZ$1000 as the line where Customs itself collects duty and GST (unless the item is alcohol or tobacco, which Customs always collects). When Customs invoices you, GST is 15% on the value of the goods, plus duty if any, plus freight, postage or courier, plus insurance. Same day orders from the same supplier can be treated as one shipment and can push you over NZ$1000. Those are different clocks. Do not treat a forum “freight is in” or “freight is out” shortcut as both tests at once.

Who charges what at the border

People mix four bills into one “Customs fee”. Split them before you argue with the courier.

Charge Who owns it When it usually appears
Duty New Zealand Customs Service On what the goods are, where they were made, and where they were sent from. Rate sits in the Working Tariff Document. Not collected by Customs unless the shipment is over NZ$1000, except alcohol and tobacco.
GST at the border Customs collects it under GST Act 1985 section 12. Inland Revenue owns claiming on the return. Customs invoices 15% on goods plus duty plus freight, postage or courier plus insurance when it collects. Seller GST at checkout is the Inland Revenue low value goods regime, not this invoice.
Customs and MPI goods levies Customs and the Ministry for Primary Industries. Customs collects for both agencies. Charged on imported consignments unless exempt, from 1 April 2026. Based on value in NZD and mode (air, sea, or mail). Your broker or freight forwarder pays and may pass them on.
Brokerage, storage, inspection Courier, freight forwarder, or storage site. Not a Customs tax. Commercial fees on top. Paying Customs directly does not cancel a courier’s own handling invoice unless that company agrees.

Source: Customs duty and GST, duty and allowances, and goods levies; Inland Revenue what low value goods are. For the dollar split of duty, GST and levies, use the import duty calculator. This hub stays on clearance, identifiers, and who to pay.

Pull highlight: Customs’ receive items page converts foreign currency on the day an electronic clearance is submitted, not on the purchase date and not on the arrival date. The duty and GST FAQ on the same site says the assessment uses the rate for the day the goods arrive. If the two dates differ, follow the entry date on the invoice and ask Customs if the figures look wrong. Rates are set for a two week period and published 11 days in advance.

Commercial entries, TSW, and claiming the GST

Importers send electronic declarations (import entries) before Customs releases the goods. A standard import entry is for items worth NZ$1000 or more. Simplified entries and Electronic Cargo Information cover some consignments under that line. Temporary imports that will leave within a year can use a different entry. Source: Customs lodge your import entry.

If you import for a taxable activity and you are GST registered, Inland Revenue’s claiming GST page says you can claim the Customs GST when the goods are used solely to make taxable supplies. Put that GST in the credit adjustments box, not in ordinary purchases. Invoice basis: claim in the period you get the invoice or make the payment, whichever is earlier. Payments or hybrid: claim in the period you pay. BR Pub 22/07 accepts a passed electronic import entry, a Deferred Payment Statement, a cash statement, or a manual invoice or statement as the invoice. Keep records for at least 7 years. Deferred Payment Statements are due on the 20th of the following month.

QB 22/03 is blunt: the importer claims, not the broker. The broker pays Customs on your behalf. Reimbursing the broker for that GST is not a taxable supply, so the broker must not add GST on the GST float. If you still need to register, use register for GST in NZ. Reverse charge on imported services is not this border invoice: that lives under Advanced GST Rules and GST on imported services. Expense records more broadly sit in Business and Expenses GST.

Trap: asking the seller to under declare

You are responsible for the Customs declaration being correct. Customs’ duty and GST FAQ and receive items page both warn that a false or incomplete declaration can mean seizure, extra charges, and in some cases prosecution. Importing prohibited goods, or a parcel whose contents do not match the declaration, can attract a $400 fine. Splitting purchases does not automatically keep you under NZ$1000: Customs values all items imported by a person or company at one time, and same day orders from the same supplier can be one shipment. Gifts still need a Customs Number at NZ$1000 or more.

Use case: Tauranga cafe Ltd

Situation: Hypothetical cafe orders a $1,800 espresso grinder from Italy for the shop, DDU, courier to Tauranga. The owner also eyes a $400 personal gadget from the same supplier on the same day. Clearance: this is commercial use, so NZCS 224 for a client code, not NZCS 224A. Lodge before the goods arrive. If both orders land the same day from that supplier, Customs may treat them as one shipment over NZ$1000. GST: claim the Customs GST in credit adjustments if the grinder is used solely to make taxable supplies, with BR Pub 22/07 documents. Do not let the courier claim it. Action: apply for the client code now, keep the invoice and air waybill, and do not ask the seller to write $999 on the declaration.

What people get stuck on

r/newzealand and Geekzone threads keep mixing a Customs Number with a client code, and mixing Inland Revenue’s seller GST test with Customs’ collection test. AliExpress or eBay charging GST at checkout does not cancel a formal import entry once the consignment is over NZ$1000. A courier acting as broker can lodge for you (and charge for it). You can still apply for your own identifier and pay Customs. Customs will not track the parcel.

Forum posts that still say GST is 17.5%, or that a gift slip avoids the bill, are wrong on the live Customs pages: GST is 15%, alcohol and tobacco are always collected, and gifted items still count. Old IETF dollar amounts on Geekzone are not the 1 April 2026 goods levies table. MYOB and Xero threads about GST on Imports missing from the return match Inland Revenue’s credit adjustments rule: do not park Customs GST in ordinary purchases.

Warranty repairs over NZ$1000: Customs says you do not pay extra duty or GST on the item when it returns under warranty; GST may still apply to freight and insurance of the repair. Replacement goods are treated as a new import. Sending goods out the other way is a different guide: exporting goods from NZ. Overseas sellers shipping low value goods into New Zealand should read ecommerce dropshipping GST rules and overseas businesses selling into NZ GST. First GST decisions still start at the GST Basics Guide.

Frequently asked questions

Do I need a Customs Number or a client code?

Private use: Customs Number on NZCS 224A. Sale or business use: client code on NZCS 224 (or NZCS 224F for food for sale). Both are required at NZ$1000 or more, and for a motor vehicle at any value. If you have imported at that level before, you already have one: search email for noreply@tsw.govt.nz.

Does freight count toward the NZ$1000 line?

It depends which clock you mean. Inland Revenue’s seller GST test uses customs value and excludes shipping and insurance. When Customs collects, GST is calculated on goods plus duty plus freight, postage or courier plus insurance. Customs also treats same day orders from the same supplier as one shipment, which can take you over NZ$1000 even if each invoice looks smaller.

Can my courier claim the Customs GST instead of me?

No. QB 22/03 says the importer who enters the goods for home consumption claims the input tax. The broker cannot claim it, and cannot charge GST when asking you to reimburse the GST they paid. You still need the Customs documents Inland Revenue accepts under BR Pub 22/07, and you put the amount in credit adjustments.

How long do I have to lodge an import entry?

Customs says an Import Entry must be completed within 20 days of the items arriving. You can submit documents before arrival. Storage and demurrage are not Customs’ bill. Couriers often return goods after 20 days if nobody clears them.