Page 56 - Export and Trade

Customs

By NZ Customs
The New Zealand Customs Service is responsible for protecting New Zealand’s border, ensuring
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information or to download application forms, visit our new website www.customs.govt.nz,
phone 0800 4 CUSTOMS (0800 428 786) or email feedback@customs.govt.nz for help.

TheTariffofNewZealand • Use: Information Sheet NZCS 246 – Additional
7KH 7DULII RI 1HZ =HDODQG FODVVL¿HV DOO LQWHUQDWLRQDO WUDGH information sheet for tariff concession applications
goods and import duty rates, and outlines concession involving woven fabric containing wool for use in the
categories that reduce or waive duty. It also includes manufacture of apparel.
a table of excise and excise-equivalent tax for certain
goods such as alcoholic beverages, tobacco and fuel. Lodging Entries
7KH WDULII FDQ EH XVHG WR GHWHUPLQH WKH FODVVL¿FDWLRQ Customs processes imports and exports electronically
of imported or exported goods. through the Trade Single Window website, direct
,I XQVXUH D WDULII FODVVL¿FDWLRQ UXOLQJ FDQ EH REWDLQHG connection to Customs’ system or a third party service
through Customs for a fee. provider.
• Use: )RUP & $SSOLFDWLRQ IRU D UXOLQJ FODVVL¿FDWLRQ RU For more information, see:
duty concession. • TSW fact sheet – Export declaration requirements.
• TSW fact sheet – Exporting goods for business or
Preferential tariffs commercial use.
Under New Zealand’s free trade agreements, preferential • TSW fact sheet – Electronic submission of
WDULIIV PD\ DSSO\ WR JRRGV LPSRUWHG IURP VSHFL¿F lodgements.
countries if certain requirements are met. Preferential • TSW fact sheet – Importing goods for business or
duty rates should be claimed when the import entry is commercial use.
lodged with Customs. • TSW fact sheet – Import declaration requirements.
• See: Fact Sheet 8 – Preferential Rates and Rules of
Origin. Customs’ system
The rules and workings can be quite complex, so it You need to register to be able to lodge electronic
may be easier to use the services of a customs broker, FOHDUDQFHV RU (OHFWURQLF &DUJR ,QIRUPDWLRQ (&,
agent or freight forwarder. Approved applicants are generally issued a Customs
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Tariff concessions which is like an electronic signature.
Goods may be duty free by way of a tariff concession. • Use: Application form C10 – JBMS – Registered user
Existing tariff concessions are located in Part II application – individual.
&RQFHVVLRQV RI 7KH 7DULII RI 1HZ =HDODQG A Customs delivery order can be issued to the cargo
• See: The Consolidated List of Approvals. custodian or the port of entry or export. Customs
Tariff concessions are generally approved for goods charges fees for all forms of electronic clearance.
where no suitable alternative goods are produced or • See: JBMS fact sheet – Goods clearance fees.
manufactured locally in New Zealand. Your customs
broker should know when an exception is possible. Trade Single Window
Customs manages the application and approvals of new <RX ZLOO QHHG D 5HDO0H ORJLQ SUHYLRXVO\ L*RYW DQG
tariff concessions. register to be a Trade Single Window Online user,
• See: Guidelines Tariff Concessions – A guide for declarant code and UUI. The Trade Single Window
applicants. online website www.tsw.govt.nz is generally more
• Use: Application Form NZCS 245 – Application for suitable for lower-volume users.
D WDULII FRQFHVVLRQ RU D PRGL¿FDWLRQ RI DQ H[LVWLQJ • See: JBMS fact sheet – Registering to use
tariff concession. TSW Online.

54 NZ Export & Trade Handbook 2018