Car Shipping - Vehicle Import to New Zealand Regulations

After Customs clearance, the vehicle should be presented to a Transport Services Delivery (TSD) agent for inspection and a compliance audit for certification for registration.

The complete contents of your vehicle must be declared at the time they are presented to the New Zealand Customs Service for entry into New Zealand. If this is not done, you may be subject to a fine and the vehicle and its contents may be seized.

When Customs Charges are Payable Vehicles which do not qualify for concessionary entry are subject to duty (where applicable) and GST.

Valuation of Privately Imported Vehicles The Customs value of privately imported new or used motor vehicles is determined in accordance with the provisions of the Second Schedule of the Customs and Excise Act 1996. In normal circumstances, the Customs value is determined as the price paid or payable overseas for the vehicle (which includes vehicle registration fees and insurance costs paid to the retailer) by the importer, less:
1. Any overseas duties or taxes included in the price paid which have been rebated or refunded before the vehicle arrives in New Zealand
2. An allowance for depreciation if the vehicle has been personally owned and used by the importer overseas for not less than 90 days prior to the arrival of the vehicle in New Zealand.

Where importer supplies insufficient or unsatisfactory information, the New Zealand Customs Services may determine a value employing one of the alternative methods provided in the Second Schedule to the Customs and Excise Act 1996.

If applicable, the duty rate is calculated on the Customs value of the vehicle. Goods and Services Tax (GST) GST is chargeable on all goods (including motor vehicles) imported into New Zealand, even though the transaction has been conducted offshore and the purchase price may already incorporate a local value-added or sales tax component. The current rate of GST is 12.5 percent. GST is calculated on the Customs value of the vehicle, plus duty (if any), plus international freight and insurance. Import Transaction Fee
In addition to the payment of duty and GST, an Import Entry Transaction Fee of $25.38 (GST inclusive) may apply. The fee is payable at the same time that duty and GST is collected and includes a biosecurity risk screening levy of $3.38 collected by Customs on behalf of the Ministry of Agriculture and Forestry (MAF).

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