NZ Customs Release

Customs is aware that some declarants are submitting export entries containing information they know to be incorrect, with the intention that goods be accepted at ports before port company cut-off or non-acceptance dates. Customs understands that these entries are later corrected, either before or after the vessel departs once the goods, quantities and values have been provided or confirmed by the exporter.
 
Declarants are reminded that it is an offence to submit an export entry that is incorrect.
 
It is an offence under section 364(1)(a) of the Customs and Excise Act 2018 to make an entry that is erroneous or defective in a material particular. This is an infringement offence with an infringement fee of:
 
- $400 for an individual; or
- $800 for a body corporate.
 
It is an offence under section 364(4) to make an entry knowing that it is erroneous or defective in a material particular, with penalties of:
 
For an individual: imprisonment for a term not exceeding 6 months; or a fine not exceeding the greater of $10,000 or an amount equal to 3 times the value of the goods to which the offence relates

For a body corporate: a fine not exceeding the greater of $50,000 or an amount equal to 3 times the value of the goods to which the offence relates.
 
Declarants should also note that correcting or amending an entry that was erroneous or materially defective does not remove liability. Under section 365 of the Customs and Excise Act 2018, amendment of an entry does not relieve a person:

- of liability to a penalty or seizure of goods; or
- of criminal liability in relation to the entry before it was amended.
 
Professional standards are expected of registered users
A requirement of registration to submit entries is that declarants act professionally in their use of the registered user system. Regulation 80G of the Customs and Excise Regulations 1996 requires registered users to take all reasonable steps to ensure that:
 
- documents and information provided are complete and accurate;
- evidence exists to support any claims made using the system; and
- they, along with their employees and agents, act honestly and reasonably in their use of the system and in their dealings with Customs.
 
Customs expects all declarants to meet these obligations and maintain high standards of compliance and integrity when submitting entries.
 
Registration may be suspended, under regulation 80J(1)(d) of the Customs and Excise Regulations 1996, if a registered user persistently fails to act professionally in their use of the registered user system.
 
Customs' Trade Assurance intends to undertake targeted audit activity to assess compliance with these requirements and will take appropriate action where non-compliance is identified.

In last week's Customs Release, the item "Regulations updated: key changes coming into force on 10 September" incorrectly stated that businesses would no longer need Customs approval to store Customs records overseas.

To clarify, Customs permission is still required to store records outside New Zealand. The amendments do not remove this approval requirement or otherwise change existing business records obligations under the Customs and Excise Act 2018. Instead, they clarify businesses' obligations to provide Customs with access to records when required, by specifying that:

- Customs must be able to access them from within New Zealand (including in cloud-based systems)
- Customs must be able to view, copy or use them when required
- The integrity of the records must be maintained.

We apologise for the error and any confusion caused.

Recent Customs activity located differences concerning the classification of the tyres suitable for multiple use with SUVs and light trucks/UTEs. Customs website page Fee for regulated tyres under the Waste Minimisation (Tyres) Regulations 2023 has been updated with further guidance and/or rulings involving SUV and light truck tyres.

Customs has published a notice providing clarification on the classification for SUV and light truck tyres, click read more for further information.

Importers of seeds and their agents are advised that the Environmental Protection Authority (EPA) is seeking feedback on a proposed group standard for treated seed. This proposal may affect anyone importing treated seed into New Zealand. Public consultation will run from 18 August to 29 September. For more information, please visit their website Proposed group standard for treated seed | EPA.   

A recording of the public consultation webinar will be available on the EPA website for the duration of the consultation period which ends on 29 September 2026.

The Ministry for Primary Industries (MPI) Exporter Help team has developed a new Beginner's Guide to Exporting to support new and early-stage exporters of food and fibre products.

If you're exploring whether exporting is right for your product, or supporting businesses that are, this resource provides a practical overview of what's involved in exporting from New?Zealand and highlights key requirements you may need to meet.

The guide will help you to:

- understand whether export requirements may apply to your product
- find the requirements that apply to your product and target market
- identify key steps and where to get help.

If you have any questions, you can contact MPI's Exporter Help team at exporterhelp@mpi.govt.nz.

They can make it a smooth run when arriving in New Zealand by completing a New Zealand Traveller Declaration online, ahead of time. 
 
Everyone travelling to or returning to New Zealand needs to complete a traveller declaration.

This can be submitted up to 24 hours before departing for New Zealand. 

Head to www.travellerdeclaration.govt.nz for more info.