Goods Clearance Fees Review
In 2024, Customs consulted on changes to the Goods Clearance Fees. The outcome of that review and supporting documentation are available here.
On 10 March 2025, Cabinet approved changes to ensure fees charged for Customs’ and the Ministry for Primary Industries’ border services to process and clear goods at the border cover the costs of providing those services and are more fairly recovered from those who benefit from or create the need for the services.
Outcome of the review
As a result of the review, Customs goods fee rates will change from 1 July 2025 to 31 March 2026.
The table below shows the fees and levies to apply from 1 July 2025 to 31 March 2026. Customs’ fees will change. MPI’s Biosecurity System Entry Levy (BSEL) will not change.
|
Customs $ excl GST |
Customs $ excl GST |
MPI’s BSEL |
|
|---|---|---|---|
|
Import Entry Transaction Fee (usually paid by customs brokers) |
34.85 |
46.47 |
46.40 |
|
Inward Cargo Transaction Fee (usually paid by freight forwarders and craft operators) |
|
||
|
467.03 |
207.53 |
41.28 |
|
81.26 |
104.36 |
41.28 |
|
Export Entry Transaction Fee (usually paid by customs brokers) |
|
||
|
3.44 |
3.64 |
|
|
7.20 |
5.44 |
|
|
Outward Cargo Transaction Fee for Outward Cargo Report (usually paid by freight forwarders and craft operators) |
|
||
|
19.61 |
37.01 |
|
|
15.15 |
39.59 |
|
|
Outward Cargo Transaction Fee for Cargo Report (Export) (usually paid by freight forwarders) |
|
||
|
5.87 |
11.47 |
|
|
42.20 |
60.82 |
|
Structural changes and fees and levy rates to apply from 1 April 2026
A decision was also made to delay structural changes to take effect from 1 April 2026 to allow industry time to make the necessary changes to its systems and processes to implement the changes.
Below is a table showing the new structure of fees and levies to apply from 1 April 2026. “High-value” means consignments valued over $1000, and “low-value” means consignments valued at $1000 or less.
|
Customs $ excl GST |
MPI $ excl GST |
Combined $ excl GST |
|
|---|---|---|---|
|
Imports |
|
|
|
|
High-value import (air) (usually paid by customs brokers) |
7.24 |
44.57 |
51.81 |
|
High-value import (sea) (usually paid by customs brokers) |
73.87 |
44.57 |
118.44 |
|
Low-value import (air) (usually paid by freight forwarders) |
1.46 |
0.75 |
2.21 |
|
Low-value import (sea) (usually paid by freight forwarders) |
1.34 |
0.75 |
2.09 |
|
Inwards international mail (per kilogram) (usually paid by craft operators) |
0.40 |
0.88 |
1.28 |
|
International transhipment (air) (usually paid by freight forwarders) |
1.46 |
Nil |
1.46 |
|
International transhipment (sea) (usually paid by freight forwarders) |
1.34 |
Nil |
1.34 |
|
Empty container (sea) (usually paid by shipping lines) |
1.34 |
Nil |
1.34 |
|
Exports |
|
|
|
|
High-value export (air) (usually paid by customs brokers) |
3.35 |
Nil |
3.35 |
|
Secure Export Scheme (sea) (usually paid by customs brokers) |
3.76 |
Nil |
3.76 |
|
Other high-value export (sea) (usually paid by customs brokers) |
8.13 |
Nil |
8.13 |
|
Low-value export (air) (usually paid by freight forwarders) |
2.48 |
Nil |
2.48 |
|
Low-value export (sea) (usually paid by freight forwarders) |
3.22 |
Nil |
3.22 |
|
Vessels |
|
|
|
|
Commercial vessel (usually paid by vessel operators) |
3,717.00 |
962.00 |
4,679.00 |
Important Notice on the announcement of these changes
More information is available in an Important Notice advising of the announcement.
Supporting documentation
The relevant Cabinet papers and material leading to the Cabinet decision have been proactively released and are linked below.
- Cabinet paper and minutes - Proactive Release of Policy Cabinet Paper and Minutes for Customs and the Ministry of Primary Industries' Joint Goods Fees Review (PDF, 1.2 MB)
Key advice
- Sapere Research Group independent assessment of the economic impacts of proposed charges - letter (PDF, 656 KB)
- Low-value Goods Technical Advisory Group (LVTAG) – final letter to the Minister of Customs (PDF, 719 KB)
Regulatory Impact Statements
- Cost Recovery Impact Statement: Recovering the cost of goods management - cover sheet (PDF, 837 KB)
- Recovering the costs of goods management: Stage 2 cost recovery impact statement (PDF, 1.2 MB)
Submissions received
Customs and MPI carried out public consultation for eight weeks, ending in October 2024.
58 submissions were received from a range of small and large businesses and industry bodies. The submissions will be published here shortly.
Further information
Why a review was undertaken
Customs last comprehensively reviewed and rebalanced its goods fees in 2019, effective from 1 July 2021. It was signalled at the time that some decisions would be revisited in two years; however, this was deferred because of the COVID-19 pandemic.
This review builds on previous work to fully modernise Customs’ goods fees.
The changes to fees reflect the costs of goods management activities and make structural changes to improve fairness to fee payers and to taxpayers.
Overall, the changes will support the ongoing financial sustainability of Customs’ and MPI’s goods management system.
What the review covered
The review looked at our costs for clearing imported and exported goods, as well as our costs for managing commercial ships. We have focused on ensuring fees accurately reflect the cost of providing our services and that they are being paid by the people who create the need for those services or who benefit from those services.
What the outcome of the review is
Most of Customs' fees will increase from 1 July 2025. This will be followed by changes to the structure of fees and levies on 1 April 2026. This is necessary in response to changing freight patterns (for example, an increase in the number of consignments on reports) and to reflect the Government’s decisions that Customs will enhance its protection from risks arising from the movement of goods and ships across the maritime border.
When the structural changes will take effect
Customs is making structural changes to its fees from 1 April 2026. All existing documents and data will still be required, but we are moving to charging on a per consignment basis for low-valued goods transported by air or sea, with separate charges for commercial vessels, international transhipments and empty containers and international mail.
This is later than the 1 July 2025 date that was publicly consulted on. The Government decided to delay the implementation after considering discussions with and submissions from industry. Government accepts that industry required a longer lead-in time to enable it to make necessary changes to its systems and pricing.
These structural changes will also have a corresponding impact on MPI’s Biosecurity Entry System Levy rates that apply to imported goods from 1 April 2026, when the structural changes are implemented. For specific information about MPI’s changes, visit MPI's website.
What’s next
We are working on implementation, and this is going to include industry engagement.
Contact us for more information
If you need more information on these changes, contact us.