1. Home
  2. About us
  3. Legislation
  4. Customs & Excise Act 2018
  5. FAQs
  6. Storing business records

Storing business records

Customs & Excise Act 2018

When does this change start?

From 1 October 2018, customers can apply to Customs to be able to store their business records outside New Zealand, including in the cloud.

Who does this change affect?

Anybody required to keep Customs-related records (for example, invoices, shipping documents, bills of lading and order forms). Third-party storage providers who are authorised by Inland Revenue. 

What do I have to do if I want to use this?

You need to apply to Customs and be granted permission to store your Customs-related records outside New Zealand or in the cloud. Even if you use a third-party provider, who is Inland Revenue approved, you must still apply to Customs, and be approved. Customs can authorise or decline authorisation as well as set conditions on how records must be stored and how access can be granted.

What form do I need to use?

The application form will be available from our website from 1 October 2018.

Is there a charge to apply?

No.

Why was this change made?

Allowing records to be stored outside New Zealand and in the cloud is more in line with modern business practices and is more cost effective. It also in line with Inland Revenue’s requirements.

I’ve already applied to store my business records in the cloud. Do I now have to apply again?

If you are storing your customs-related business records in the cloud, it is more than likely with a New Zealand based supplier.

Under the current legislation it is an offence to not store your physical records in New Zealand or your electronic records with a New Zealand based cloud storage provider.

Under the new legislation you will be able to store your Customs-related business records outside New Zealand, including in a cloud storage facility that isn’t based in the country, if you have been given permission to do so. You must apply to Customs to be able to do this.

If you do not apply or you apply and have not received permission, you are still required to store your business records in New Zealand, including with New Zealand based cloud providers.