From 1 July 2010, the New Zealand Customs Service will begin applying an import transaction fee (ITF) of $24.75 ($22 plus GST) to a range of import consignments which were previously exempt from the fee.
In addition to the current range of clearances, the ITF will also be charged on:
- private import consignments on which duty and GST of more than $50 de minimis is payable
- unaccompanied passengers' baggage and personal effects where these exceed $400 in value
- 'voluntary' import entries for consignments valued at below de minimis
- Temporary Import Entries
A MAF Biosecurity System Entry Levy (BSEL) of $12.50 (including GST) will also be charged whenever an ITF is applied.
These import transaction fees are applied to cover the time and costs associated with processing imports and are used to fund border risk management activities.
Further details are available on the customs website.