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Be smart, defer payment to Customs

New Zealand Customs offers a Deferred Payment Scheme, which allows approved importers to defer the payment of Customs charges (including GST) for up to seven weeks, with a minimum period of three weeks.

WHAT ARE THE MAIN ADVANTAGES TO IMPORTERS?

Deferral of the payment of Customs charges for up to seven weeks, with a minimum period of three weeks.

No requirement to pay cash on each Customs import entry. Instead, importers have an account with Customs and settle one month’s transactions with a single payment

WHAT CHARGES CAN BE DEFERRED?

All charges that are accounted for on Customs import entries can be deferred:

  • Customs Duty
  • GST
  • HERA Levy
  • ALAC Levy
  • Import Entry Transaction Fee
  • Ministry for Primary Industries
  • Biosecurity Risk Screening Levy

HOW DO I APPLY FOR ADMISSION TO THE SCHEME?

Send the following to New Zealand Customs Service, National Credit Control Unit, PO Box 29, Auckland 1140:

  • Completed Application for Deferred Payment Registration form (NZCS 614)
  • Completed Authority to Accept Direct Debits form (NZCS 615)
  • A copy of the Certificate of Incorporation for a registered company
  • Personal identification of the person signing the application i.e. a copy of the applicant’s birth certificate, New Zealand passport, or driver’s licence
  • A copy of the company’s current balance sheet signed by the company director if the desired credit limit is NZ$50,000 or less
  • A copy of the latest full set of financial statements signed by the company director if the desired credit limit is more than NZ$50,000.

If admission to the scheme is granted, you will receive written confirmation showing your client code, IRD number, bank account number, company registration number, contact details and credit limit.

Please check your details are correct and advise us of any errors. You must quote your client code on each import entry form and on any correspondence relating to the account.

Note:

The credit check application fee may not be required where:

  • a company is registered overseas
  • all of the directors of a company reside outside New Zealand
  • a company is controlled by a Trust
  • a company is insolvent
  • a company has been trading for less than nine months.

In these situations a bank or equivalent guarantee would usually be required. (Please contact the National Credit Control Unit [NCCU] to confirm this – creditlimit@customs.govt.nz or phone +64 9 927 8607).

  • A copy of the Certificate of Incorporation for a registered company.
  • Personal identification of the person signing the application ie a copy of the applicant’s birth certificate, New Zealand passport, or driver’s licence.
  • The applicant will be required to provide evidence of the registration of any security in terms of the Personal Property Securities Act 1999.

If admission to the DPS is granted, you will receive written confirmation showing your client code, IRD number, bank account number, company registration number, contact details, and credit limit. Please check all details and advise the NCCU of any errors. You must quote your client code on each import entry form when clearing your importations and on any correspondence with Customs relating to the account. Your account and corresponding fi le will be administered by the NCCU in Auckland.

FOR FURTHER INFORMATION

Contact your nearest office of the New Zealand Customs Service, visit the Customs website www.customs.govt.nz or call National Credit Control Unit on 09 927 8607 or Contact Centre on 0800 428 786.

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