New Customs & MPI Goods Levies

New Customs & MPI Goods Levies Coming in April 2026

From 1 April 2026, New Zealand Customs and the Ministry for Primary Industries (MPI) will introduce a new Goods Management Levy framework, replacing many existing Customs goods fees.
The changes affect Importers and Exporters, and are intended to better reflect the true cost of border management.

Current Customs goods fees will be replaced with goods management levies, which apply based on:

• How goods are moved (air, sea, mail)
• The value of the goods
• The type of border activity involved (import, export, transhipment, empty containers, vessels)

Both Customs and MPI charges are included under this new structure.

Key Changes:

• Low Value Goods
  Low value imports and exports will move to a consignment based levy, which is particularly relevant for e commerce and courier shipments.
• High Value Goods
  New differential levy rates will apply to high value cargo, with rates varying by:
  • Air vs sea freight
  • Import vs export
  This includes Secure Exports Scheme (SES) members.
• UPU Mail
  Separate levies will apply to international postal mail, for both air and sea carriers.

While the levies take effect in April 2026, businesses should start preparing now by:

• Reviewing shipment profiles (value, frequency, mode)
• Factoring levy changes into landed cost calculations
• Understanding where new charges may apply across the supply chain

Below is a link to the NZ Customs information packs on the various changes to levies:

Goods Fees – 2026 changes