NZ Customs Fees Are Changing on 1 April 2026: What Importers Need to Know

From 1 April 2026, New Zealand Customs is replacing its entire goods fee structure with a new system called Goods Management Levies. The changes affect every business that imports or exports goods through New Zealand’s borders.

This is not a minor adjustment. The shift introduces per-consignment charging for low-value goods, new levies on empty containers and commercial vessels, and a restructured fee schedule for high-value imports by sea and air. For NZ businesses importing commercial cargo, the practical impact depends on what you ship, how you ship it, and how often.

Here is what the changes mean, what they cost, and what you should do about them.

What is changing?

NZ Customs is moving from the old “goods fees” model to a new “goods management levies” framework. The key structural changes are:

1. Low-value goods are now charged per consignment

This is the biggest change. Under the old system, low-value goods (valued at NZ$1,000 or less) were charged per cargo report. A single cargo report could cover hundreds of individual parcels, meaning the fee was shared across many shipments.

From 1 April, each individual consignment attracts its own levy:

• Air imports: $2.21 + GST per consignment
• Sea imports: $2.09 + GST per consignment

If your business receives three separate low-value shipments in a week, you pay the levy three times. This applies even if the combined value exceeds $1,000 when added together — each consignment is assessed individually based on its own customs value.

Why the change? Around 84% of Customs’ costs for managing low-value imports were previously paid by the general taxpayer, amounting to approximately $70 million per year. The new levies shift these costs to importers under a user-pays model.

2. New separate rates for air and sea

Previously, a single fee applied regardless of transport mode. The new structure introduces different rates for air and sea freight, reflecting the different processing costs at the border.

3. New levy categories that did not exist before

Several categories that were previously uncharged or taxpayer-subsidised now attract levies for the first time:

• Empty shipping containers: $1.34 + GST per container
• Commercial vessel arrivals: $4,679.00 + GST per arrival (combined Customs and MPI)
• International mail: $1.28 + GST per kilogram
• Transhipped goods: $1.46 + GST (air) or $1.34 + GST (sea) per consignment

The new levy rates: a complete breakdown

Import levies (from 1 April 2026)

All figures exclude GST. Add 15% for GST-inclusive amounts.

These are combined Customs and MPI levies. The high-value goods figures include both the Customs goods management levy and the MPI biosecurity levy in a single amount.

Export levies (from 1 April 2026)

How does this compare to the old fees?

Key takeaway for commercial importers: If you import high-value goods by sea, your per-entry cost is increasing. If you import by air, your per-entry cost is decreasing. If you import many low-value consignments, the cumulative per-consignment charges will add up.

Who is affected?

Directly affected

• Customs brokers and freight forwarders pay the levies on your behalf as part of the clearance process and pass them through on their invoices
• Shipping lines pay the new empty container levy ($1.34/container) and vessel arrival levy ($4,679/vessel) — these costs will be distributed across cargo
• Carriers and mail operators pay levies on low-value consignments they carry

Indirectly affected

• All NZ importers — your broker or forwarder will pass the levies through as a line item
• NZ retailers importing stock — especially those placing frequent small orders
• E-commerce businesses — if you import multiple low-value shipments monthly, the per-consignment charges add up
• Exporters — new export levies apply across all categories

What is exempt?

Diplomatic goods, temporary imports under ATA Carnets, and human remains are exempt from the levies. However, being below the GST revenue threshold does not exempt goods from the new levies — the charge still applies at the border.

What does this mean for your business?

If you import commercial cargo by sea

This is where most NZ importers will feel the change. The combined Customs and MPI levy for a high-value sea import entry is now $118.44 + GST ($136.21 including GST), up from approximately $92.87 previously. That is an increase of around $25 per import entry.

For a business processing 10 sea import entries per month, this adds approximately $250 per month in additional border costs.

If you import by air

Air importers may actually see a reduction. The combined levy for a high-value air import entry drops to $51.81 + GST ($59.58 including GST), down from the previous combined amount of around $92.87. This reflects the lower processing costs for air cargo at the border.

If you place many small orders

The per-consignment levy on low-value goods ($2.21 for air, $2.09 for sea) is small individually. But for businesses that place frequent orders under $1,000 — common in e-commerce and retail restocking — the cumulative cost adds up.

Example: A retailer importing 50 individual low-value consignments per month by air would pay an additional $110.50 + GST ($127.08 including GST) per month in new levies that did not exist before.

If you import empty containers

Shipping lines will be charged $1.34 + GST per empty container. This cost will almost certainly be passed through to importers as a surcharge or built into freight rates.

Important transition rules

• The new levies apply to any declaration or cargo report lodged on or after 1 April 2026, regardless of when the goods physically arrived in New Zealand
• Levies are not refundable — even if goods are returned, re-exported, or seized by Customs
• Your customs broker or freight forwarder pays the levies first and passes them through to you on their invoice
• NZ Customs has stated they “cannot validate third-party invoices or explain how brokers, freight forwarders, carriers, or mail operators calculate or bundle their charges” — so check your invoices carefully

What about GST on imported goods?

The existing GST rules for imported goods have not changed. The 15% GST still applies to most imports, calculated on the combined value of the goods, freight, insurance, and any applicable duties.

The NZ$1,000 de minimis threshold for customs duty collection also remains unchanged — duty is generally not collected on goods valued under $1,000, though GST still applies. The new goods management levies are separate from and additional to any GST or duty obligations.

What should you do now?

1. Review your import patterns

Look at how many separate consignments you receive each month. If you consolidate multiple small orders into fewer shipments, you reduce the number of per-consignment levies.

2. Check your invoices from April onwards

Your customs broker or freight forwarder should be itemising the new levies separately on their invoices. If you are unsure what you are being charged, ask for a breakdown.

3. Consider consolidating shipments

If you import many low-value consignments, consolidating them into fewer, larger shipments may reduce your total levy costs. A customs broker can advise on the most cost-effective approach for your specific situation.

4. Update your cost projections

If you import regularly, update your landed cost calculations to include the new levy amounts. This is particularly important for businesses where border costs are a meaningful percentage of goods value.

5. Talk to your customs broker

The new levy structure is more complex than the old fee schedule, with different rates for air and sea, high-value and low-value, imports and exports. A licensed customs broker can help you understand exactly how the changes affect your specific import or export patterns and identify any opportunities to reduce costs.

How Easy Freight can help

At Easy Freight, we have been preparing for these changes since the Cabinet approved them in March 2025. Our team of professional NZ customs brokers handles the new levy calculations, documentation, and payment as part of our standard customs clearance service.

If you are unsure how the 1 April changes affect your imports, our Instant Quote tool calculates your exact customs clearance costs, including all applicable levies, duties, and GST. Get a personalised quote in minutes with full pricing transparency.

Need customs clearance and freight forwarding? We offer both services through a single provider — one invoice, one point of contact, and your goods managed from origin to delivery. Get your customs clearance quote now.

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