The Ministry of Commerce and the Customs Department are responsible for the licensing of imports and prohibited exports. New Zealand welcomes foreign investment. Goods may be entered for home consumption, for warehousing, for removal within New Zealand or for re-export. There are no free trade zones or free ports. The Customs Tariff is based on the Harmonised Commodity Description and Coding System.
Specific duties apply to a few items such as alcoholic beverages, tobacco, sugar and tea.
Excise taxes are levied on motor vehicles, petroleum and gaseous fuels, alcoholic drinks and tobacco products. Documentation Air Waybill Is required. The number of copies depends on the requirements of the importer and airline. There are no special requirements. The information must correspond with that shown on the invoice and on the packages.