From 1 April 2026, New Zealand’s border charges are changing. The current goods fees will be replaced by goods levies. These levies are charged by New Zealand Customs and MPI.

The levy is initially paid by one of the following businesses involved in the border process:

• a customs broker
• a freight forwarder
• a carrier

These businesses may then pass the cost on to the importer or customer. Customs does not control how other companies display charges on their invoices.



The levy helps fund essential border services, including:

• Border IT systems
• Security and risk assessments
• Compliance and enforcement activities 


Currently, around 84% of Customs’ costs for managing low value imports and exports are paid for by the general taxpayer. The Government considers this unfair, as it requires taxpayers to subsidise the risks and services created by commercial trade activity.


It is more equitable for importers and exporters to cover the costs generated by their own shipments. The volume of parcels entering New Zealand, particularly low value parcels, has increased significantly over time. Even low value parcels still require border checks and processing.

The levy changes help Customs and MPI manage the border safely, fairly, and consistently. This is not about generating profit. It is about recovering the actual cost of operating the border.

Customs plans to review the levies every three years.

The next review is scheduled for July 2028. However, if we see a significant change in levy collection, we will bring that review forward.

Customs is legally obligated to collect an amount that will recover our costs. Any future changes would be announced in advance. There is no plan for further changes in the short term.

We plan to review fees, including this levy, every three years. We have mechanisms in place to ensure we only recover the costs we incur. If parcel volumes change, the associated costs would also be expected to change. This would be taken into account when levies are next reset.

Every country funds its border operations differently, and we are not in a position to comment on other countries’ border fees or levies.

An independent assessment found that low‑value goods levies are not expected to have a major impact on volumes. This assessment is available on the NZ Customs website.

An independent assessment found that low‑value goods levies are not expected to have a major impact on export or import volumes. This assessment is available on the NZ Customs website.

Customs New Zealand recognises that many exporters operate in highly competitive and price‑sensitive international markets. These impacts were carefully considered by the Government before confirming the changes taking effect from 1 April 2026.

The export levy is not designed to restrict exports or discourage legitimate trade.

The levy supports:

• Export processing
• Border systems
• Compliance and risk management

These activities help protect the integrity and reputation of New Zealand exports, which in turn supports access to overseas markets with minimal delay or disruption.

Postal and commercial imports use different processing systems.

• Commercial imports are charged per consignment.
• Postal imports are charged by weight per kilogram.

This reflects the different ways costs are generated in each system. One key difference is that all commercial imports provide codified data, while postal articles do not yet provide full codified data coverage.

UPU postal items are carried by approved international postal operators, such as NZ Post.

The postal import levy applies when a parcel is exchanged under the provisions of the UPU conventions between an overseas designated postal operator and a New Zealand‑based operator.

How the levy is applied:

• The levy is charged per parcel.
• For postal items, it is applied per kilogram of mail, which includes letters, parcels, and their receptacles (such as mail trays and bags).
• Each parcel is processed individually.

NZ Customs and MPI have different roles.

• Customs focuses on trade, revenue, and maintaining system integrity.
• MPI focuses on biosecurity and protecting New Zealand’s environment.

The levies fund different services, so this is not double charging.

For commercial clearances, the low‑value levy is charged per consignment.

• It is not charged per individual customer parcel.
• Each consignment is treated separately.

For postal items, the levy is charged per kilogram. If you send high volumes of multiple parcels as part of a single consignment, please reach out to your NZ Post Business Manager to discuss this.

No. The import levy is not refundable. The levy applies each time goods cross the border because Customs incurs processing costs each time.

Returned goods are treated as a new import, so the import levy applies again. This is not a drawback situation. The levy pays for border processing and services, not for the goods themselves.

For any invoice‑related questions, please contact the organisation that issued the invoice.

No. Levies are charged based on the lodgement of an Import/Export Entry or a write‑off request. This applies regardless of whether the goods are ultimately released or imported.

Once the data lodgement occurs, the levy liability is created, even if a parcel is later seized at export inspection after the manifest or data has already been submitted to NZ Customs.

While the import/export entry itself can be cancelled or amended to remove the seized item, the $2.21 levy is not refundable once it has been charged.

For postal imports, the levy is collected from the carrier, which is the airline or shipping company responsible for transporting the mail.

For commercial imports:

• If the goods are cleared on an import entry, the levy can be charged to your deferred account.
• If the goods are cleared through the low‑value goods write‑off process, the levy will be charged back to the submitter of the entry (i.e., the broker or freight forwarder).

Formal clearance requires:

• Access to Customs systems
• A Unique User Identifier (UUI)

Most businesses choose to work with a customs broker, freight forwarder, or registered declarant.

Customs approves system access based on compliance and technical requirements. This includes the requirement that the declarant must reside in New Zealand.

For customers that NZ Post already completes clearance and recovery services for, new rate structures have been shared. Please reach out to your Business Manager if you have any questions.

If you are not currently using NZ Post and would like to speak with us about our services, please get in touch using the form below.

For low‑value imports, NZ Post will pass on the Customs Levy as a separate line item on your invoice. If you would like a sample of how the new invoice structure will look from 1 April, please reach out to your Business Manager.

No. NZ Post has confirmed that, as these charges relate to the cross‑border movement of goods, they will be GST zero‑rated when passed on to our offshore customers.

NZ Post can facilitate both low‑value and high‑value clearances on your behalf.

If you wish to use a B2B2C clearance model, you should consider the following:

• Who will be the Importer of Record
• How the sales are being transacted
• Who is the originating owner of the goods
• How many HS codes are included in each consignment
• Whether there are any restrictions on the types of goods being imported that may require a formal entry (e.g., food items)
• The country of manufacture and whether any duties apply

We’re here to work with you as you assess your options.