| Customs wishes to advise that most used vessels, including those that sail to New Zealand under their own power or arrive on a transport vessel after being used overseas, will not meet the direct shipment requirements for duty free entry. These provisions require goods to travel directly from the place of manufacture to New Zealand without being imported into another country not party to the agreement. As part of the clearance process, importers will be expected to verify any preferential duty rate claims. If these claims cannot be verified, then the normal duty rate of 5% will be used. More information is available on our website. |