On 23 August 2018, it was gazetted that the Customs and Excise Act 2018 (the Act) and the Customs and Excise Amendment Regulations 2018 to support the Act, will come into force on 1 October 2018.

On 21 August 2018, Notice of the Making of Rules Under Section 421(1) of the Customs and Excise Act 2018 was gazetted. These rules include:

In addition, New Zealand Customs Service has published a Transitional and Savings Provisions Guide – Customs and Excise Act 2018.