Practical
freight guide
New Zealand is close enough for an Australian business to think of a shipment as an interstate-style movement. Customs and biosecurity make it fundamentally different. Every commercial import must be cleared, and goods can require a New Zealand Customs client code, an electronic entry, 15% GST, current border levies and Ministry for Primary Industries clearance.
Clever Couriers helps Australian businesses compare eligible courier and air-freight options to New Zealand. We quote the actual pieces, commodity, value, destination postcode and deadline while the New Zealand importer or broker confirms the entry.
Confirm the importer and client code
A Customs client code identifies a commercial importer or exporter. New Zealand Customs states that it is required for imports valued at NZ$1,000 or more, food imported for sale regardless of value, motor vehicles regardless of value and certain permitted exports. Once issued, it should be used for eligible transactions.
Obtain the importer’s exact entity name, New Zealand Business Number or tax details where relevant, client code and broker contact. A delivery contact at a branch, event venue or third-party warehouse may not be authorised to lodge or pay for the entry.
Choose the correct electronic clearance
New Zealand Customs requires imported commercial items to be cleared. Before release, the importer or agent may need to submit an electronic import entry or electronic cargo information through the Trade Single Window, pay applicable charges and provide documents for restricted goods.
The pathway depends on value, product and purpose. Goods at or below NZ$1,000 can receive different border treatment, but alcohol, tobacco, food-for-sale and goods forming part of a larger consignment have specific rules. Do not split one commercial order to manufacture a low-value outcome.
Calculate GST from the New Zealand customs base
New Zealand Customs applies GST at 15%. For border-assessed imports, GST is calculated on the customs value plus any customs duty and the freight and insurance costs. Duty depends on tariff classification, concessions and origin.
From 1 April 2026, Customs and MPI goods levies apply to low- and high-value imports, with different combined amounts for air and sea high-value consignments. Freight forwarders may pay the low-value air levy and pass it on. Use the current Customs schedule rather than an older fee table.
Use ANZCERTA only when the goods qualify
The Australia–New Zealand Closer Economic Relations Trade Agreement provides zero tariff treatment for goods meeting its rules of origin. Australian sale, invoicing or dispatch does not by itself establish Australian origin. Imported stock resold from an Australian warehouse may not qualify.
Confirm the tariff line and product-specific origin rule, then retain manufacturing, supplier and material records that support the claim. GST and border levies can still apply even where customs duty is zero.
Put MPI biosecurity before uplift
MPI import health standards govern plants, plant products, animals, animal products, food, biological material and other risk goods. Vehicles, tyres, sea containers and personal effects can also carry regulated biosecurity risk. If no applicable import health standard exists, the product will not usually be importable.
Used machinery, outdoor equipment and parts must be clean and free of soil, seeds, plant matter, insects and animal material. The importer should search the relevant standard and obtain permits, treatment or certification before the freight leaves Australia.
Check every wooden pallet, crate and block
MPI treats wooden pallets, crates, dunnage, drums, reels, fillets and spacers as wood packaging. Most relevant solid-wood packaging must meet the applicable import health standard and carry a legible ISPM 15 mark or other accepted certification. Sea containers also move to an approved transitional facility for unpacking.
Non-compliant or contaminated packaging can require treatment, reshipment or destruction at the importer’s cost. Check the mark before loading rather than assuming that a reused pallet remains compliant.
Prepare one consistent customs file
The commercial invoice should show seller, buyer, consignee and importer; invoice date and number; detailed product; quantity; unit and total value; currency; origin; Incoterm; and tariff code where confirmed. The packing list must reconcile each package and its gross and net weight.
Describe repairs, samples, temporary equipment and warranty replacements honestly. New Zealand accepts ATA Carnets for certain temporary commercial samples, advertising material and equipment, but the correct temporary process must be arranged before movement.
Price the New Zealand postcode—not just the country
Auckland is the largest commercial and air-cargo market, while Wellington and Christchurch serve major North and South Island demand. Delivery to a rural delivery address, remote peninsula, alpine area or another island can require extended-area handling or a different service.
Provide the street address, suburb, town or city, postcode and New Zealand phone number. State whether the receiver is commercial or residential and whether pallets have dock or forklift access. PO boxes and unattended sites may not be eligible for the selected service.
New Zealand shipping checklist
- legal importer, client code and broker details;
- complete address, postcode and local contact;
- electronic entry or ECI pathway;
- invoice, packing list and confirmed tariff code;
- customs value, freight, insurance and origin;
- ANZCERTA origin evidence where claimed;
- MPI import health standard and permit status;
- clean, compliant wood packaging and equipment;
- payer for duty, GST, levies and biosecurity costs; and
- piece dimensions, weights, access and deadline.
Compare the service after the entry is ready
Clever Couriers can compare currently eligible transport options, coordinate booking and assist with tracking. New Zealand Customs and MPI, together with the importer and broker, decide assessment, inspection and release.
Customs and biosecurity time sit outside carrier transit estimates. FreightSafe is limited protection only and is not comprehensive transit insurance.