Fact Sheet 6
Exports
The New Zealand Customs Service’s role as a border agency includes the responsibility
for ensuring that exporters lodge the appropriate export documentation with the Service,
obtain approval to export and ensuring that exporters comply with a wide range of export
prohibitions and restrictions.
The Customs Service recognises the importance of exports to New Zealand’s economy. It has adopted procedures which are
designed to facilitate the export of goods while at the same time ensure that any export prohibitions and restrictions are
complied with.
The Export Entry can be lodged with Customs electronically or by delivery to Customs. Clearance of export consignments may
be arranged by the exporter or an appointed Customs Broker.
Legal Requirements For Lodgement of Export Entry
Section 49 (1)(b) of the Customs and Excise Act 1996 requires goods for export to be entered “Within such time as may be
prescribed or such further time as the Chief Executive may allow.” The time prescribed under Regulation 28 is “not to be less
than 48 hours before the goods are shipped for export”.
In order to exercise control on exported goods it is
expected that the provisions of Regulation 28 will be
met as much as possible. It is appreciated that full compliance with Regulation 28 will not always be practicable for exporters
of certain commodities and under certain circumstances, e.g.:
•
Perishable goods
•
Live animals
•
Bulk shipments
•
Just in time shipments.
In circumstances where, for good reason, an exporter cannot meet the requirements of Regulation 28, they should approach
their nearest Customs office and seek dispensation from the 48 hour requirement. This approval will identify the time frame
within which the exporter will lodge export entries and it will apply to all shipments of all goods the exporter makes. In
granting this dispensation there is an expectation that the agreed time frames will be adhered to.
Customs Export Documentation
Export entries can be lodged electronically by EDI or by manually lodging a copy of the entry. For electronic entries paper
copies are not required.
The export entry (Form C5) is used to export goods where the value of the shipment exceeds NZ $1000 FOB except where one
of the exemptions listed below applies. The same form is used when the drawback is being claimed for a refund of duty. A
delivery order needs to be lodged with the entry.
Information to be Shown on
Export Entries
It is important that the information shown on export entries is correct. The information on Form C5 is used by Statistics New
Zealand to prepare New Zealand’s trade statistics. This information is used by exporters, government departments and other
agencies. Attached is a copy of an export entry with an explanation of the information to be entered on each field.
Export Prohibitions and Restrictions
The Customs Service enforces a wide range of export prohibitions and restrictions on behalf of the government departments
and agencies that have the policy responsibilities for the controls. Examples of goods subject to controls are meat, fish, dairy
products, wool, a range of horticultural products, strategic goods (e.g., firearms, aircraft, computers, etc).
Other Information
This Fact Sheet should be read in conjunction with:
•
Fact Sheet Number 4 on Export Prohibitions and Restrictions that the New Zealand Customs Service enforces at the
border
•
Fact Sheet Number 10 – Permits to Export – ALERTS
•
The Export Permit List which sets out the tariff items which have ALERTS against them on CusMod for export
prohibitions and restrictions.
Goods for Which Export Entries
are not Required
Export entries are not required for the following:
•
Bona fide gifts to persons resident outside New Zealand
•
Trade samples supplied without charge to persons resident outside New Zealand
•
Passenger’s baggage and effects (except goods sold ex licensed export warehouse or under drawback of duty)
•
Goods exported by Diplomatic Missions
•
Commercial documents and newspapers
•
Goods sent by Parcel Post for repair and return
•
Goods of a type normally used for commercial or business purposes such as laptop (including palmtop and notebook)
computers and peripheral equipment (e.g., portable printers), portable typewriters, cellular telephones, video and other
photographic equipment, carried by a passenger leaving New Zealand and which it is intended will be returned to New
Zealand
Shipments having an FOB value not exceeding $1000 and not being goods sold ex a licensed export warehouse or subject
•
to a drawback of duty. Evidence of export for these goods is required for GST zero-rating purposes.
How to complete an Export Entry
•
•
•
•
The declaration on the entry is to be completed in full
For electronic entries in place of a signature the declarant must use the unique user identifier issued to him or her by the
Customs Service
Export Forms are available from: Publications, New Zealand Customs Service, Private Bag 1928, Dunedin, Phone 0-3-474
9340, Fax: 0-3-474 9370, E-Mail: publicat@es.co.nz
The maximum number of detail lines that can be made on an entry are:
•
150 for manual forms
•
250 for electronic format
•
All fields on an entry must be completed unless otherwise stated.
•
Codes for country, ports, tariff items, statistical codes are available from Customs. Phone Customs Call Centre:
0800 4 Customs or 0800 428 786, or E-Mail: feedback@customs.govt.nz.
Entry Fields
Entry Number
Leave blank.
This number is created by the Customs computerised entry processing system
Entry Type
Enter Export except when a drawback of duty is being claimed when Drawback is to be stated.
Client Reference
This is used as a means of identifying a client’s entry and for EDI (electronic) entries must be a unique number for this
transaction within the client’s computer system.
Payment Method (Drawback)
i.
ii.
Request the method of payment for drawback by indicating:
•
“Cash”,
•
“Deferred” – to be credited to a client’s deferred account.
If no drawback is being claimed this field is to be left blank.
Processing Port
i. This field in the electronic format is used to identify the Customs office at which entry processing is requested.
ii. The codes for requested processing ports are set out in Appendix A.
iii. For manual entry this field is not available. Processing port is port of lodgement of entry.
Exporter/Licensee and Code
i. For manual entries state the full trading name, and code of the exporter or licensee must be stated.
ii. For electronic entries only the exporter or licensee code is required.
iii. The code is available on application to Customs.
Agent and Code
i.
For manual entries state the full trading name, and code of the agent must be stated.
ii. For electronic entries only the agent code is to be stated.
iii. Where the exporter or licensee, and agent codes are the same, the agent’s name and code are to be left blank.
Customs Controlled Area and Code
i.
For goods removed from a Customs controlled area for excisable goods only:
•
For a manual entry the full trading name and code of the Customs controlled area from which goods are removed is to
be stated
•
For electronic entries only the code for that Customs controlled area is to be stated.
ii. In all other cases the field must be left blank.
iii. The code is available from the licensee of the Customs controlled area.
Declarant’s Code
i.
ii.
For manual entries the declarant’s code must be stated if available.
For electronic entries the declarant’s code must be stated. The code is available on application to Customs and subsequent
approval.
iii. For a manual entry the exporter’s, licensee’s or agent’s full name, signature and date must be completed.
Country of Destination
i.
ii.
State the country the goods are destined to.
For electronic entries this field must state the 2 character code set out in the United Nations Economic Commission for
Europe publication: Trade Data Element Directory.
iii. The code is available from the Customs Call Centre: 0800 4 Customs or 0800 428 786, or E-Mail:
feedback@customs.govt.nz.
iv. For manual entries state the country name in full.
Deposit (Refund)
If a deposit of money is held by the Customs for the goods being exported, state the deposit amount.
Process Indicator
Indicate by stating whether the goods have been:
•
“Sold”, or are
•
“On consignment”.
Completion of Sight/Temporary Entry
State the entry number of the original entry when the goods were imported into New Zealand on a sight entry or a temporary
entry.
Permit information – Authority and Number
i.
Only information that applies to the total entry is to be recorded in these fields. Data that is relevant only to a detail line is
to be recorded in that line.
ii. These fields must state the relevant code, as set out in Appendix B, and the permit number.
iii. It is the exporter’s responsibility to obtain the permit number from the permit authority. e.g., Ministry of Health.
Other Information – Code and Data
i.
ii.
Only information that applies to the total entry is to be stated in these fields. Information that is relevant only to a detailed
line is to be recorded in that line.
These fields must state the relevant code as set out in Appendix C.
Remarks
Any additional information which is relevant to processing the entry may be stated in this field.
Mode of Transport
In this field state “Sea” “Air” or “Mail” being the relevant mode by which the goods are being transported for export.
Voyage Number
i.
ii.
This field is only required for exports made by sea.
The voyage number is to be obtained from the carrier and stated.
Craft/Flight
i.
ii.
The craft is the one that departs to a point outside New Zealand with the exported goods.
Use the:
•
Vessel’s name; or
•
Flight number of an aircraft.
iii. Not required for exports by mail.
Date of Export
State by way of: day, month, and year.
Total Gross Weight (kg)
This field must state the total gross weight of the shipment covered by this entry expressed in kilograms.
Port of Loading
i.
ii.
State the port the goods are or expected to be loaded for shipment to a point outside New Zealand.
This field must state the 5 character port of loading code set out in the United Nations Economic Commission for Europe
publication: Trade Data Element Directory.
iii. The code is available from the Customs Call Centre: 0800 4 Customs or 0800 428 786, or E-Mail:
feedback@customs.govt.nz.
Port of Discharge
i.
ii.
State the final port at which the goods are expected to be discharged.
This field must state the 5 character port of discharge code set out in the United Nations Economic Commission for
Europe publication: Trade Data Element Directory.
iii. The code is available from the Customs Call Centre: 0800 4 Customs or 0800 428 786, or E-Mail:
feedback@customs.govt.nz.
Delivery Authority and Code
i.
These fields are only to be completed when an electronic delivery order is to be sent to a person other than the exporter or
his or her agent.
ii. The alternative delivery order recipient’s full trading name and code is to be stated.
iii. The code is to be obtained from the delivery authority.
Number and Kind of Packages
i.
ii.
State the number and kinds of packages listed on the bill of lading, waybill or parcels post, as the case may be.
The package type code is available from Customs Call Centre: 0800 4 Customs or 0800 428 786, or E-Mail:
feedback@customs.govt.nz.
Container Number and Container Status
i.
ii.
State the container number in which the goods are shipped.
Also state as:
•
“Empty”
•
“Full”
•
“Less than a container load” or
•
“Bulk”
iii. This is not required for mail shipments.
Bill Number and Bill Type
i.
ii.
State the bill of lading number or waybill number.
Also state the bill type code as:
•
MB – master
•
HWB – house
Detail Line Number
Detail lines are to be numbered sequentially starting with the number 1.
Description of Goods
The goods must be clearly and correctly described,
in English.
Tariff Item
This field must state the tariff classification of the goods by reference to the appropriate tariff number and statistical key code in
accordance with the Working Tariff Document of New Zealand (excluding any reference to Chapter 99).
Country of Origin
i.
ii.
For manual entries state, in full, the country of origin of the goods.
For electronic entries state the 2 character country code set out in the United Nations Economic Commission for Europe
publication: Trade Data Element Directory.
iii. The code is available from the Customs Call Centre: 0800 4 Customs or 0800 428 786, or E-Mail:
feedback@customs.govt.nz.
Statistical Unit, Statistical Quantity
These fields must state the quantity and appropriate statistical unit as set out in the Working Tariff Document of New Zealand.
Supplementary Unit and Supplementary Quantity
If the duty calculation for a drawback claim requires a second quantity amount (and unit), the supplementary unit and value is
to be stated. An example is goods that are dutiable in accordance with the volume of alcohol present in the goods.
FOB (Whole NZ $)
State the FOB amount involved in the export of the goods in New Zealand dollars.
Exchange Rate Indicator
Indicate the basis of the exchange rate:
•
•
•
“F” floating
“C” forward cover or fixed
“N” New Zealand dollars
Currency Code
i.
ii.
State the currency code for the country in which the goods are traded.
The relevant codes are available from Customs Call Centre: 0800 4 Customs or 0800 428 786, or E-Mail:
feedback@customs.govt.nz.
Exchange Rate
State where applicable the exchange rate used to convert the FOB (Foreign) to New Zealand dollars.
•
•
•
“N” for New Zealand dollars the rate = 1.00
“F” floating = the exchange rate published from time to time in the Customs Release
“C” forward cover or fixed = the rate that the exporter has agreed to sell the goods for.
FOB (Foreign)
State the FOB amount in the foreign currency the goods are invoiced in, if applicable.
Misc. Reason Code and Misc. Amount NZ$
These fields only relate to a drawback of ALAC or HERA levies. If these apply state code and amount in New Zealand dollars.
Drawback Duty NZ$
State the amount of duty claimed for drawback in New Zealand dollars.
Drawback GST NZ$
i.
ii.
State the amount of GST drawback claimed in New Zealand dollars.
This applies only to persons not registered in terms of the Goods and Services Tax Act 1985.
Total Drawback NZ$
State the total drawback sum of the duty, GST and miscellaneous amount sought for the detail line.
Permit information – Authority and Number
i. Only information that applies to this detail line is to be stated in these fields.
ii. State the relevant permit authority code, as set out in Appendix B, and the permit number.
iii. It is the exporter’s responsibility to obtain the permit number from the permit authority. e.g., Ministry of Health.
Prohibited Goods – Code
These field must state the appropriate code as set out in Appendix D and a permit may be required for the export of these
goods.
Other Information – Code and Data
i.
ii.
Only information that applies to this detail line is to be recorded in these fields. Information that is relevant only to a detail
line is to be recorded in that line.
These fields must state the relevant code as set out in Appendix C.
Total Drawback NZ$
i. State total amount expressed in New Zealand dollars.
ii. Electronic entries do not require this data.
iii. If no amount is payable enter “NIL”.
Appendix A
Processing Ports
NZAKL
NZCHC
NZDUD
NZIVC
NZNPE
NZNSN
NZNPL
NZTRG
NZWLG
Auckland
Christchurch
Dunedin
Invercargill
Napier
Nelson
New Plymouth
Tauranga
Wellington
Appendix B
Permit Authority
CUD
DOC
DOL
KFM
LTS
MEL
MFE
MAF
LGE
MOC
MFA
MOF
MOH
MHA
MHD
MHF
NRL
NZD
FEL
HEA
POD
WNZ
Customs Service Approval
Department of Conservation (Cites)
Department of Labour (explosives)
Kiwi Fruit Marketing Authority
Land Transport Safety Equipment
Meat New Zealand
Ministry for the Environment
Ministry of Agriculture
Ministry of Agriculture – Licensed Game Exporters Division
Ministry of Commerce (Ozone)
Ministry of Foreign Affairs and Trade
Ministry of Forestry
Ministry of Health
Ministry of Health (Anthrax)
Ministry of Health (Drugs)
Ministry of Health (Food)
National Radiation Laboratory
New Zealand Dairy Board
New Zealand Fishing Industry
New Zealand Horticulture Export Authority
Police Department (Arms)
Wools of New Zealand
Appendix C
Other Information Codes
Code
BUN
CGO
CUS
COV
DIP
EXP
IMP
LOU
EMP
SPL
MSN
NMT
NSQ
PTS
Description
Bunkering (for ships and aircraft)
Cargo only (goods for repair and return)
Customs Officer ID
Deed of Covenant
Diplomatic Privilege
Exports (ships and aircraft exported under their own power )
Imports (ships and aircraft imported under their own power )
Letter of Undertaking
Meat New Zealand
Memorandum of Understanding
New Zealand Ministry of Agriculture and Forestry
Non-merchandise trade (goods on loan or being returned after loan; goods on lease or charter)
Not Sufficient Quantity
Parts
PAS
SHP
MOU
WOF
TRD
Passenger effects (goods sold by duty free shops)
Ship stores goods
Split Shipment
TIE Write-offs
Trust Delivery
Appendix D
Prohibited Goods Codes
BOY
NOY
CWA
NCW
CIT
CDS
NCD
HAS
NHS
HAW
NOW
IND
NID
LHD
RHD
MUD
NEW
NOZ
OZO
Oysters – Bluff
Oysters – other
Weapons – Chemical
Weapons – Non-chemical
Cites Importation
Controlled Drugs
Non-controlled Drugs
Hazardous Substances
Substances classified in the same headings as hazardous substances which are not hazardous
Hazardous Waste
Waste classified in the same headings as hazardous waste which is not hazardous
Timber Indigenous
Timber Not Indigenous
Vehicles Left-hand Drive
Vehicles Right-hand Drive
MAF Used Goods
New Goods
Non-Ozone Chemicals/Goods
Ozone Chemicals/Goods