Basic export documentation
All exports above NZ$1,000 Free On Board (FOB) will need an export entry to be lodged with the New Zealand Customs Service. You will incur penalties if you fail to do this. Entries should be lodged with Customs 48 hours prior to export, unless you have been granted exemption.
Your export entry will need to have a description of goods to be exported, plus:
- tariff item number (also known as an Harmonised System Code)
- quantity, specifying the number and kind of packages
- FOB value in New Zealand dollars
- gross weight
- method of transport, and ship name or flight number.
Your export entries will need to be lodged electronically by accessing the New Zealand Customs Online Declarations website. You should note that access to and use of the system is dependent on meeting New Zealand Customs’ requirements for registration.
New Zealand Customs can assist first-time exporters with the preparation of export entries. Beyond that, you may wish to consider engaging a customs broker or freight forwarder to help you fulfill your obligations. You can identify these companies in business directories. Alternatively you can use the membership directory of CBAFF (the Customs Brokers and Freight Forwarders Federation of New Zealand) if you wish to engage a member of this organisation.
Companies with a large volume of export entries can purchase Electronic Data Interchange (EDI) software, which transfers their export entries to Customs electronically.
The Working Tariff of New Zealand document publishes the New Zealand tariff number and description for specific markets for all products. However, it is the customs organisation in the country of import that has the legal jurisdiction to determine the tariff classification of your product as it enters their market, according to their tariff document.
The Harmonised System (used in 98 percent of international merchandise trade) means tariff codes are common to six digits, beyond that level, there is variation between different tariff documents.
Again, you may consider consulting a customs broker or freight forwarder concerning the classification of your products for specific markets. Some customs authorities offer a binding tariff ruling service. This usually means that for a fee, and based on provision of exact samples, they will formally commit to a tariff classification for your product, which can be applied to subsequent shipments of identical goods.
Contact Customs Service online or call them on 0800 428 786.
You could also join Export New Zealand or contact your local Chamber of Commerce for assistance and advice.
Despite the increasing use of electronic transmission of documentation and reporting procedures it is important to keep hard copies and paper files for legal and tax purposes for exports.
Commonly used documents
Although documentation varies from country to country, the following are some commonly used export documents.
Commercial invoice (or certified invoice)
Your invoice or ‘charge’ document contains details of the seller, buyer, goods, price, and terms of sale (such as FOB or CIF). This document is used to clear your goods, and must follow the Customs requirements of the country you are exporting to.
Bill of lading (B/L)
A document of title issued by or for the shipping company accepting goods for shipment with information about the goods carried and the terms of transport. On delivery of the goods the consignee (the person goods have been sent to) needs to surrender a negotiable copy of the bill of lading to take possession of the goods.
Variations of these documents are a marine bill of lading, a combined transport document, or house bill of lading.
Airway bill (AWB)
The AWB is equivalent to a bill of lading for goods sent by air. Courier companies often have their own additional documentation that travels with the goods.
Certificate of origin
The origin of goods exported will determine the customs duty that is charged. Certification of origin is sometimes incorporated in the commercial invoice. However, it is often a separate document, issued or countersigned by the Chamber of Commerce in the country of origin.
Certificate of content
This document details the New Zealand content of goods if you are claiming any preferences on entry into some markets (especially Australia), or avoiding penalties in others. Contact your freight forwarder for more about what constitutes acceptable content.
Letter of credit (LC)
A LC is issued by a financial institution and represents a guarantee of payment by the person receiving the goods (consignee) to the exporter. In most cases the guarantee is irrevocable. In order to receive payment the exporter will need to produce the LC together with stipulated supporting documents including the invoice, B/L and proof of insurance.
Insurance policy certificate
Your insurance certificate must comply with all the terms in a letter of credit. The insurance coverage of goods being shipped without a letter of credit is determined by arrangements between buyer and seller.
Use of the content on this site is subject to the disclaimer policy in our
terms of use. NZTE is not responsible for content we link to on external sites.
