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New Zealand businesses involved in importing, exporting and other Customs-related activities should be aware of regulatory changes taking effect from 10 September 2026.

The New Zealand Customs Service has advised that amendments to the Customs and Excise Regulations will come into force on that date.

Most of the amendments are technical updates designed to modernise the regulations and align them more closely with the Customs and Excise Act 2018, but there are several changes businesses should be aware of.

Business records and electronic storage

One of the changes relates to how businesses provide Customs with access to records.

The regulations have been updated to better reflect modern record-keeping practices, including records stored electronically, through cloud-based services or outside New Zealand.

Customs says the amendments clarify the framework for providing access to records when required for audit or compliance purposes rather than creating new general record-keeping obligations.

For businesses increasingly operating with digital accounting, shipping and document-management systems, this is a useful reminder that Customs records need to remain accessible when required.

Who has record-keeping obligations?

The amended regulations also clarify who the record-keeping provisions apply to.

The wording is being aligned with the Customs and Excise Act 2018 and includes specified persons such as agents acting for importers, exporters and Customs-controlled area licence holders.

Customs says the amendment does not create new categories of records that must be retained.

Changes affecting the New Zealand-China FTA

The regulations are also being updated to reflect the direct-consignment provisions agreed as part of the 2022 upgrade to the New Zealand-China Free Trade Agreement.

According to Customs, this brings the regulations into line with current treaty obligations and trade practices.

For businesses regularly importing goods from China, preferential tariff treatment and the supporting origin requirements remain areas where documentation should be checked carefully before an entry is lodged.

Change involving the Hong Kong trade agreement

There is also a change under the New Zealand-Hong Kong, China Closer Economic Partnership Agreement.

The regulatory requirement for a certificate of origin for certain apparel goods is being removed, although Customs may still request supporting information where appropriate under the agreement.

Other changes taking effect

The amendments also cover several administrative and excise matters.

Among them, monthly excise payers will receive additional time for payment of excise duty relating to goods removed from a Customs-controlled area during November. The prescribed CCA licence form is also being removed from the regulations and replaced with a form managed by Customs, while the underlying licensing requirements remain unchanged.

What should importers do?

For most commercial importers, the changes do not mean that the basic Customs clearance process suddenly changes on 10 September.

However, businesses should continue maintaining complete import documentation and make sure records can be retrieved when required.

Importers using preferential tariff arrangements should also ensure that their origin documentation and other supporting information meet the requirements applying to the particular trade agreement and goods.

Cusmode Customs assists businesses with New Zealand Customs clearance, import documentation and applicable border requirements. Businesses with questions about an upcoming commercial shipment are welcome to contact us before the goods depart or arrive in New Zealand.

Source: New Zealand Customs Service — Amended Customs regulations take effect on 10 September 2026.