Importing and Exporting as a New NZ Company: A Director's Guide to Customs (2026)

Importing Goods Into New Zealand as a New Company

Many new NZ limited companies import goods from overseas suppliers, whether finished products for resale, raw materials for manufacturing, or equipment and technology for their own use. Understanding New Zealand customs requirements from the start avoids expensive delays, penalties, and biosecurity breaches that catch new importers by surprise.

New Zealand Customs Service and the Ministry for Primary Industries (MPI) jointly manage the border. Customs handles duties and import entry. MPI handles biosecurity and the clearance of biological material including food, plants, animal products, and timber. Both must clear your goods before they are released.

Customs Entry Requirements for New NZ Company Importers

Any commercial importation above NZ$1,000 in value requires a formal Customs import entry lodged through the Customs Integrated Cargo System. Below NZ$1,000, simplified clearance applies but goods are still subject to inspection and GST.

The import entry requires: the supplier invoice showing the transaction value (Customs Value in NZD), a packing list, the country of origin certificate if you are claiming preferential duty rates under an FTA, and the Harmonised System (HS) tariff classification code for each product. Getting the HS code wrong is the most common and costly mistake for first-time importers. An incorrect code can result in paying too much duty, underpaying duty (which triggers penalties and back-payment demands), or triggering biosecurity requirements you were not aware of.

Customs Duty Rates for Imports into NZ

New Zealand has one of the most open import duty regimes in the world. Most goods from most countries attract zero duty. However, some product categories still carry General Tariff rates of 5 to 10 percent, including some clothing, footwear, and textiles from countries without a free trade agreement with NZ.

If your supplier is in Australia, the duty rate is zero under the Closer Economic Relations (CER) agreement. For goods from China, the duty rate is typically zero or near-zero under the China-NZ FTA (CNFTA). For goods from the UK, reduced rates apply under the UK-NZ FTA effective from 2023. For goods from the ASEAN countries, the ASFTA applies. The origin of goods determines which FTA rate (if any) you can claim, and the supplier must provide a certificate of origin or origin declaration to qualify.

GST on Imports

GST of 15 percent applies to all imports into NZ regardless of origin. If your company is GST-registered, you pay the import GST to Customs at the time of entry and then claim it back as an input tax credit on your next GST return. If your company is not GST-registered, the import GST is an unrecoverable cost, effectively adding 15 percent to your landed cost.

For most new importing companies with turnover above NZ$60,000 per year (the GST threshold), registering for GST from day one is advantageous because it allows you to recover import GST and reduce your cash flow cost on stock purchases.

MPI Biosecurity Clearance

New Zealand has strict biosecurity requirements to protect its primary industries from pests and diseases. Many categories of goods require MPI clearance at the border before release. These include all food products, plant material and seeds, timber and wooden packaging, animal products including leather and wool, live animals and plant material, and soil or soil-contaminated equipment.

MPI assesses risk based on the commodity and country of origin. Goods that are cleared automatically have a low biosecurity risk. Goods that require inspection are held at the border while a risk assessment is completed. Goods that require treatment (heat treatment, fumigation, or irradiation) must be treated at MPI-approved facilities before release. Prohibited goods are destroyed or re-exported.

Check the MPI Import Health Standards and the Biosecurity Risk database before placing orders with overseas suppliers. Discovering that your product requires a treatment process only after it arrives at a NZ port delays your stock by days or weeks and adds significant cost.

Using a Licensed Customs Broker

A licensed customs broker manages the import entry process on your behalf. Brokers have detailed knowledge of tariff classification, FTA rules, biosecurity requirements, and Customs system requirements. For a new importing company, using a broker for the first few shipments while you learn the system is strongly recommended.

Customs brokers charge a fee per entry plus disbursements for duty, GST, and inspection fees. Compare quotes from at least two brokers before selecting one. Some brokers specialise in specific product categories such as food and beverage, textiles, or technology hardware.

Exporting Goods from New Zealand

New NZ companies exporting goods do not pay NZ GST on exports. Exports are zero-rated for GST, meaning you charge 0 percent GST on export invoices but can still claim input GST credits on the costs of producing and shipping the goods. This is a significant benefit for exporting companies.

Export entry requirements depend on the value and nature of goods. Goods over NZ$1,000 in value require an export entry lodged through the Customs Integrated Cargo System. MPI export health certificates are required for food products, live animals, and plant material destined for markets that require official certification.

Check the import requirements of the destination country before shipping. Most overseas markets have their own customs, labelling, and food safety requirements that differ from New Zealand standards. Your freight forwarder or customs broker can advise on destination country compliance requirements.

Finding Customs and Import Compliance Support

The New Zealand Customs Service website at customs.govt.nz provides tariff classification lookup tools, the full HS tariff schedule for NZ, and guidance on FTA rates. MPI import requirements are at mpi.govt.nz. A licensed customs broker (search the Customs Brokers and Freight Forwarders Federation of NZ at cbfca.org.nz) can manage compliance from day one. FreshFirms sends daily digests of newly registered NZ companies to customs brokers, freight forwarders, and trade finance providers who want to reach new importer and exporter clients at the moment of company registration.