NZ Customs Release

Issue

825

27 March 2026

Changes to Part II Concessions for Heirlooms, Inherited Goods, and Gifts

From 1 April 2026, inherited goods will enter New Zealand duty-free under the newly created Concession Reference 71. Imported heirlooms will still be entered duty-free under concession 70. Both inherited goods and heirlooms will only be eligible for duty-free entry as a result of a familial bereavement or a terminal diagnosis. 
 
From 1 April 2026, people receiving gifts sent from overseas to New Zealand will only receive duty-free entry if the gift is worth $1,000 or less under the $1,000 de minimis threshold. Gifts worth more than the $1,000 de minimis threshold will be charged any applicable duty and GST.

New Biosecurity and Customs Goods Management Levies

A new levy structure for Biosecurity and Customs goods management levies takes effect next Wednesday, 1 April 2026.

The changes more fairly recover costs for border processing services from those whose activities create the need for such services.

To help your business prepare, you can download industry information packs from Customs' website at Goods Fees – 2026 changes. 

You can download Customs' quick reference guide for all goods levies that will apply from 1 April 2026 at: Quick reference guide - goods management levies from 1 April 2026.

You can read the regulations:
- Customs and Excise (Goods Management Levies) Order 2025
- Customs and Excise (Postal Articles) Amendment Regulations 2025
- Biosecurity (Import Levies and Commercial Vessel Levy) Order 2026 
- Customs and Excise (Goods Management Levies) Amendment Order 2026.

For more information, email trade.programme@customs.govt.nz.

Middle East security situation

The Ministry of Foreign Affairs and Trade has issued updated advice for New Zealanders living and travelling in the Middle East.
 
Visit the SafeTravel website for the latest updates.

Most used small craft won't meet requirements for duty free entry 

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.

Catch up with Customs on an all new season of Border Patrol

Join our frontline officers on the frontline and get a behind-the-scenes look at what it takes to keep New Zealand's border safe, everyday.

Border Patrol airs every Tuesday night at 7:30 pm on TVNZ 1.

MFAT Market Intelligence Reports

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