New Rules for Importing Tobacco Products into New Zealand

4-minute read

When you import or bring tobacco products into New Zealand, you must comply with New Zealand laws. You must pay all relevant taxes on your imported tobacco at the border.

What are the new rules for importing tobacco products?

From 25 May 2022, water-pipe tobacco is a prohibited import requiring a permit to import.

This means it is treated in the same manner as tobacco products, tobacco leaf and tobacco refuse that became a prohibited import from 1 July 2020 unless a permit to import has been issued by the New Zealand Customs Service.

Water-pipe tobacco includes flavoured, hookah, shisha, molasses and fruit tobacco.

Permits are approved and issued by Customs. That means if you want to import any kind of tobacco product including as a gift, you will have to apply for a permit.

You need to have the permit before you import the goods. If the goods arrive and you do not have a permit, the goods will be seized and destroyed. Permits are issued free of charge.

In addition to becoming a prohibited import unless a permit to import has been issued, the current method of charging duty and the duty rate for water-pipe tobacco has changed with effect from 25 May 2022.

The previous method of charging duty based on a declared kilogram of tobacco content (KTC) is replaced by charging based on total weight.

The excise and excise-equivalent duty rate for water-pipe tobacco is amended from $1,565.18 per KTC to $234.77 per kilogram.

You cannot receive any tobacco products, including leaf and refuse, through international mail. This includes if you hold a permit. Tobacco must only be imported using a freight forwarder, the fast-freight courier system or as bulk sea or air cargo.

You are still able to use New Zealand Post’s international courier service International Freight Services (IFS), but not their Express Mail Service (EMS) which is part of international mail.

Any tobacco products imported using EMS will be seized and destroyed even if a permit is held. You need to make this clear when placing your order.

Any tobacco products (including water-pipe tobacco), leaf or refuse imported without a permit will be seized and destroyed. Customs will send a written notice to importers confirming the seizure and destruction of the tobacco products, leaf and refuse.

In the unlikely event of the product being seized and destroyed in error (for example, when the person had a valid permit to import), the importer will be entitled to compensation for the customs value of the products.

A permit is not required to import cigars, cigarillos, chewing tobacco, snuff and snus – these exempted items can be imported through international mail.

There is an absolute prohibition in the Smoke-Free Environments Act 1990 on the importation for sale of tobacco, which is suitable for chewing, or any other oral use other than smoking. Chewing tobacco cannot be imported for sale.

If you have a query relating to the sale of chewing tobacco, please contact the Ministry of Health.

Why has New Zealand changed the rules?

When you import or bring tobacco products into New Zealand, you must comply with New Zealand laws. You must pay all relevant taxes on your imported tobacco at the border.

Customs suspects that some importers of water-pipe tobacco products which are used in hookah or shisha smoking devices, have been under-declaring the tobacco content of their products and, therefore, evading much of the duty they should be paying.

This disadvantages legitimate tobacco importers, manufacturers and retailers that pay excise taxes on their products and New Zealanders who are paying full excise tax on the tobacco products they buy at retail outlets.

How to apply for a permit?

The application form is a simple one-page document. Email tobaccopermits@customs.govt.nz to request an application form.

Are established commercial importers required to apply for a permit?

All importers are required to apply for a permit.  Permits are issued free of charge.

How long does it take to process a permit application?

Permit applications will be processed in ten (10) working days. It is not guaranteed that you will get a permit by simply filling out and sending the application form.

No permit will be issued to a person under the age of 18 years, or to anyone Customs identifies as having previously smuggled tobacco products or who has undertaken illegal manufacturing previously in New Zealand.

How long does the permit last?

Private or new importers will be issued a single-use permit that can be used once and will be valid for 12 months, from the date of issue.  For Customs-controlled areas licensed to manufacture tobacco, the permit remains valid for as long as they remain licensed. For established importers, permits are issued for three years.

Can permits be obtained after the product has landed in the country?

No, permits will not be issued after the product has arrived in the country. You must apply for a permit before you import any cigarettes, pipe tobacco, hand-rolling tobacco, water-pipe tobacco, tobacco leaf or refuse.

What are the penalties for importing without a permit?

Any cigarettes, pipe tobacco, hand-rolling tobacco products, water-pipe tobacco, tobacco leaf or refuse imported without a permit, or that do not comply with permit conditions, are seized and destroyed. There is a range of penalties that depend upon the severity of the offence.

What about products already in transit before the law changed?

If you have the product in transit before the law changed, and you do not have a permit, then contact Customs on 0800 428 786.

For further information about importing tobacco products visit the NZ Customs Service website or email tobaccopermits@customs.govt.nz.

Source: New Zealand Customs Service

P.S. Easy Freight Ltd helps New Zealand importers & exporters to save money on international freight and reduce mistakes by guiding how to comply with Customs and biosecurity rules. 

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