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New border processing levy rates in force on 1 December 2024

09.04am 29 November 2024

The Comptroller of Customs has set new levy rates to apply from 1 December 2024 for each traveller arriving in and departing from New Zealand.


The current rates and the rates that will apply from 1 December 2024 (both exclusive and inclusive of Goods and Services Tax) are shown in the following table.

Levy to be charged to:

Levy Rate to 30 November 2024
$ (GST Exclusive)

Levy Rate from 
1 December 2024 to 30 June 2027
$ (GST Exclusive)

Levy Rate from
1 December 2024 to 30 June 2027
$ (GST Inclusive)

All arriving cruise ship travellers

11.48

27.14

31.21

All departing cruise ship travellers

4.55

0.68

0.78

All arriving air and sea travellers (non-cruise)

16.59

13.04

15.00

All departing air and sea travellers (non-cruise)

4.52

3.62

4.16

The official notice has been published in the New Zealand Gazette

The rates are consistent with the rates consulted on earlier in 2024 and previously advised in September. See Decisions on border processing levies.

If you need further information, please contact Customs on