The process and procedures for importing into New Zealand are detailed on the New Zealand Customs website at: https://www.customs.govt.nz/business/import/

(It should be noted that this link is for reference only and may be changed. In any case, business can directly access the website of the New Zealand Customs for the information).

According to New Zealand regulations, the import of foreign goods into the New Zealand market is carried out according to the following basic steps:

Step 1: Preparing for import

Determining the import category of goods

Not all goods are allowed to be imported into New Zealand and not all imported goods are subject to the same import regime. Similar to Vietnam and other countries in the world, New Zealand also sets out regulations on import prohibitions/import restrictions or specific controls for certain goods. Therefore, before importing goods into the New Zealand market, importers need to carefully consider whether the goods are allowed to be imported into New Zealand and find out the import conditions/requirements for those goods.

Registration/Licensing

According to New Zealand regulations, for shipments with a value greater than NZD 1,000, importers must apply for a client code - a code assigned to each importer in New Zealand, a supplier code - a code assigned to each foreign supplier/exporter (these codes only need to be applied for the first time and will be used for subsequent shipments), and at the same time make an import declaration on the New Zealand Trade Single Window (TSW) System (tsw.govt.nz). Importers can register for a TSW account themselves and directly apply for a client code, supplier code and make an import declaration or hire a customs agent to perform these tasks on behalf of the importer.

Detail of Step 1 at: https://wtocenter.vn/rcep-market/28039-preparing-for-import

Step 2: Determining the classification of goods 

Determining the classification (HS) for goods is a very important step in determining the tariffs applied to those goods. According to the regulations of the World Customs Organization (WCO), member countries will use a unified HS code up to the first 6 digits, while the following numbers in the HS code series are under the sole discretion of each country, so these numbers may differ between countries.

Vietnam is currently applying the 8-digit HS system according to the ASEAN Harmonized Tariff System (AHTN), which is different from the HS code used by New Zealand. Therefore, to export goods to New Zealand, businesses need to pay attention to determining the HS code according to the New Zealand HS system (not according to the Vietnam HS system).

Detail of Step 2 at: https://wtocenter.vn/rcep-market/28016-determining-the-classification-of-goods-into-new-zealand

Step 3: Determining tariffs, duties and fees

Import tariffs

After determining the HS code of the goods according to the New Zealand HS System, the importer can know the import tariff rate applicable to that goods. The tariff rate is usually calculated as a percentage of the customs value of the goods. 

For Vietnamese goods imported into New Zealand, businesses currently have 05 tariff options, each option corresponding to a certain tariff rate and conditions for enjoying a certain tariff rate. Importers will base on the specific conditions of the goods to choose the most suitable and beneficial tariff for themselves. Specifically:

• MFN tariff
• GSP tariff
• AANZFTA tariff
• CPTPP tariff
• RCEP tariff

Other taxes and duties

In addition to import tariffs, goods imported into New Zealand are also subject to other taxes, such as:

• Goods and services tax (GST)
• Excise duty
• Anti-dumping, anti-subsidy and safeguard duties

Import fees and charges

Goods imported into New Zealand are subject to various fees/charges, including:

• Goods clearance fees
• Biosecurity System Entry Levy (BSEL)
• Biosecurity Fees

Detail of Step 3 at: https://wtocenter.vn/rcep-market/28017-determining-tariffs-duties-and-fees-of-imported-goods-into-new-zealand

Step 4: Import declaration, payment of tariffs, taxes and customs clearance

For shipments valued at over NZ$1,000, the importer must submit an electronic import entry to New Zealand Customs via the Trade Single Window (TSW) or Electronic Data Interchange System (EDI System). In most cases, a Customs broker or freight forwarder can make this declaration on behalf of the importer.

The import declaration must be completed within 20 days of the goods arriving at the New Zealand port. In practice, the importer may wish to make a declaration to New Zealand Customs prior to the arrival of the goods to expedite the clearance of the goods and avoid incurring additional demurrage charges (imported goods are usually only exempt from demurrage for 3-4 days).

For small value shipments (under NZ$1,000), the importer/customs agent only needs to complete and submit Electronic Cargo Information (ECI) via TSW or EDI for customs clearance.

Detail of Step 4 at: https://wtocenter.vn/rcep-market/28018-import-declaration-payment-of-tariffs-taxes-and-customs-clearance

Source: Center for WTO and International Trade

• Preparing for import
• Determining the classification of goods into New Zealand
• Determining tariffs, duties and fees of imported goods into New Zealand
• Import declaration, payment of tariffs, taxes and customs clearance