NZ Customs Release

On 2 April (US time) US President Trump signed an Executive Order on reciprocal tariffs that means that New Zealand goods exports to the US are subject to an additional 10% tariff over current tariff rates from 5 April, 5:01 pm NZT.

There were some exceptions to this:

- Products covered by earlier US tariff increases, such as steel products and their derivatives and aluminium products and their derivatives as well as automobiles and key automobile parts. 

- Products, including lumber, copper, semiconductors, and pharmaceuticals, certain critical minerals, and energy and energy products, listed in Annex II of the above Executive Order, which may be subject to sector-specific tariffs in future. 

Changes to the US tariffs policy have been made since President Trump's 2 April announcement, and further developments cannot be ruled out.

Customs will continue to closely monitor the situation in coordination with other New Zealand government agencies.  

If you have any Customs-specific matters in relation to the US tariff changes that you would like to bring to our attention, please email USTariffDesk@customs.govt.nz.

Customs officers at Auckland International Airport seized more than 25 kilograms in illicit drugs, stopping two separate smuggling attempts in their tracks (8 April 2025).

In the first case, more than 23 kilograms of drugs (methamphetamine and cocaine) was found in unaccompanied bags off a flight from Honolulu to Auckland. The bags were located by Customs officers while conducting routine activity.

In the second case, Customs officers arrested a 57-year-old man for attempting to smuggle 1.9 kilograms of methamphetamine deeply concealed within a checked-in suitcase. The foreign national arrived in New Zealand for the first time on board a flight from Sydney, Australia.

Customs would like to remind duty payers that the obligation to pay duty (imposed under the Customs and Excise Act 2018) is not suspended by any appeal, administrative review, or legal proceedings.

Likewise, the right of Customs to recover and receive duty is not suspended by any appeal, administrative review, or legal proceedings. Customs will continue to recover duty that is subject to an appeal.

Duty payers must pay duty in line with the Chief Executive's assessment until all proceedings are finalised.

Please refer to Section 127 and section 128 of the Customs and Excise Act 2018 for full details.

Several forms in Service Delivery have been updated and are available for use on the Customs website.

The below forms have been updated to simplify and standardise content:

-  NZCS 224 Apply for a client code or update your client registration
-  NZCS 224A Apply for, or update, a Customs Number as a private individual

A new form has been published for businesses, organisations and individuals who are importing food for sale or food ingredients for the use in food for sale (no matter the value). You must register as a food importer by completing this new form.

-  NZCS 224F Apply for a client code or update your client registration as a food importer 

When submitting identification documents required for the NZCS 224, NZCS 224A and NZCS 224F forms, proof of validity is now required (for example, passport bio-page or front and back of New Zealand driver licence). 

These changes will provide a better user experience and make the forms easier to understand. 

Previous versions of the forms will be accepted until 9 May 2025. After this date, all requests must be submitted using the new version published on Customs website.  

Customs has reviewed the treatment of drugs and other materials imported solely for the purposes of clinical trials.

Where goods are imported under the Medicines Act 1981 for the sole purpose of obtaining clinical and scientific information with respect to its safety and efficacy, this will not normally satisfy the criteria under Regulation 65 of the Customs and Excise Regulations 1996.

Future importations of clinical trial material that does not meet the criteria for samples will need to be cleared through normal entry procedures.

Any application of Regulation 65 will be considered on a case-by-case basis and persons seeking release of goods as samples must provide sufficient information to satisfy the Chief Executive that the goods qualify as samples.

The rate of compensatory interest payable under sections 154 and 161 of the Customs and Excise Act 2018 will change with effect on and after 8 May 2025. 
 
The interest rate will change from 10.88% to 9.89%. 

The Philippines have notified trading partners of their decision to implement pre-border technical verification. Customs understands this would require verification of commodities from all countries, by Philippine-government accredited companies, in the country of origin, prior to export to the Philippines.

More information can be found on the Ministry for Primary Industries (MPI) For Your Information (FYI) page: F16/25: Philippines Pre-Border Technical Verification
 
MPI publishes FYI and guidance documents on specific issues related to the export of goods, particularly animal products (such as meat, seafood, honey, and dairy), food products, plant products, and wine. They should be read in conjunction with the Overseas Market Access Requirement (OMAR) or Importing Countries Phytosanitary Requirement (ICPR) for the related destination market(s).
 
FYI and guidance documents for your product or destination market are available on MPI's website.

Join New Zealand Trade & Enterprise (NZTE) for a session designed to equip exporters of goods with essential knowledge on tariffs. 
 
Key topics will include:

- Understanding the US tariffs: Learn key fundamentals on tariffs, Country of Origin and next steps you can take.
- Information sources: Discover where to find accurate and up-to-date tariff information.
- Tariff documentation: Get tips on documenting your processes to ensure effective and efficient tariff compliance. 
 
Please note, this session is not intended to provide specific professional advice on your individual situation but aims to give an overview of possible next steps.

This free session is available to all NZTE Customers and is fully subsidised by NZTE.    

This session is happening on Tuesday 22 April, 4:00 - 5:00 pm.

Customs is now recruiting Assistant Customs Officers at Auckland International Airport. Based at New Zealand's largest and busiest Airport, our Assistant Customs Officers play a vital role in welcoming and farewelling all international passengers.

This is an excellent opportunity to begin your career with Customs in a role that provides real purpose in an ever-changing, and often fast-paced, environment.

To learn more or to apply, visit our Customs Careers site.

Applications close 24 April 2025.

Everyone returning to New Zealand must do a declaration, including New Zealand passport holders.

To make your return easier, do your digital declaration before boarding your flight back to New Zealand.

It is free and you can do it using the online form or the New Zealand Traveller Declaration app.

The latest edition of the weekly global trade and economic update for New Zealand businesses has been published.