NZ Customs Release

Issue

810

31 October 2025

Synthetic Greenhouse Gas (Goods) Levy rate changes from 1 January 2026

From 1 January 2026, changes to the Synthetic Greenhouse Gas (Goods) Levy Regulations will result in decreased levy rates.  

The Climate Change (Synthetic Greenhouse Gas Levies) Amendment Regulations 2025 (Schedules 1 and 2) set out the new levy rates. Updates to tariff codes are also included in Schedule 2.

Heavy Engineering Research Levy Act Amendment Order 2025

From 13 November 2025, changes to Schedule 2 of the Heavy Engineering Research Levy Act 1978 (the Act) enable the Heavy Engineering Research Levy to be collected on the following tariff code items at the rate of $20/tonne:

- 7308.90.05 00J Parts specifically designed for wind turbine towers
- 7308.90.90 31F Other.

More information

- Notice in the New Zealand Gazette
- Heavy Engineering Research Levy Act Amendment Order 2025 (SL 2025/224)

Customs' Annual Report 2025 is now available

Some key highlights for this year's annual report include:

- Our role in supporting the successful negotiation of a Free Trade Agreement between New Zealand and the United Arab Emirates.

- Our work to make goods and cargo fees fairer and more sustainable through the successful conclusion of the goods and cargo fees review and the development of a new levy structure.

- Almost 9.3 tonnes of illicit drugs were seized before they reached our communities.

- The collection of $17.8 billion in revenue on behalf of the Crown.