NZ Customs and Ministry for Primary Industries (MPI) border management cost recovery new fee and levy implementation.

Cabinet has approved changes to the fees and levies that the New Zealand Customs Service (NZ Customs) and the Ministry for Primary Industries (MPI) charge to recover the costs of managing goods crossing our border.

Summary of the changes:

• 1 July 2025 – NZ Customs’ fee rates will change.
• 1 April 2026 - The structure of NZ Customs’ and MPI’s fees and levies will change.

The structure and rates of NZ Customs’ and MPI’s fees and levies will change on 1 April 2026, including setting separate rates for air and sea consignments (NZ Customs only).

• setting separate rates for air and sea consignments (NZ Customs only)
• charging low-value goods per consignment and ceasing to charge per cargo report)
• charging low-value goods transported by international mail)
• charging commercial vessels)
• charging international transhipments and empty shipping containers (NZ Customs only))
• ending taxpayer subsidies for low-value goods and commercial vessels to fully recover NZ Customs’ and MPI’s costs through charges.)

Comparison tables – goods fees and levies.

Table 1 – NZ Customs’ and MPI’s rates as of 1 July 2024 under the current structure.

Table 2 shows NZ Customs’rates that would apply from 1 July 2025 until 31 March 2026. MPI’s rates would remain unchanged (see Table 1).

Table 3 shows the new rates under the new structure from 1 April 2026