Export levy paperwork rules corrected
Export write-off requests will be treated as one export for the low-value goods export levy.
Customs and Excise (Goods Management Levies) Amendment Order 2026 · Starts 31 Mar 2026
What's changing
- An export write-off request will count as one export for the low-value goods export levy.
- Cancelled or declined documents will no longer trigger a levy, so no levy will be payable for them.
- The order will replace an old document definition and correct minor drafting errors.
- Some fee rules will cover documents lodged before 1 April 2026 but changed on or after that date.
Who's affected
People and businesses lodging import or export documents, especially those using export write-off requests, may be affected.
When
The changes take effect on 31 March 2026; a related fee rule applies to documents changed on or after 1 April 2026.
Background
The government says the order updates goods-management levy rules to reflect export write-off requests and fix drafting problems. The New Zealand Customs Service prepared a cost-recovery impact statement to inform the government’s decisions.