Following a public consultation process and input from N.Z. Customs Service (NZCS) customers, a Customs and Excise Bill was drafted and was introduced on 6 December 2016, into Parliament. The bill is now under consideration by Parliament’s Foreign Affairs, Defence and Trade Committee.

Once submissions have been received and considered by the Committee, it will report back to Parliament, and the bill will make its way through the rest of the Parliamentary process. NZCS expects that to be completed in 2017.

Most of the provisions in the new Act will come into effect on 1 April 2018 or six months after the date of Royal Assent, whichever is later. This lead-in time is needed to ensure businesses and NZCS have the time to make any system or process changes needed.


An implementation programme is underway to ensure that the non-legislative changes identified in the review are progressed at the same time a Bill is developed. This will ensure NZCS is ready to implement the new Act as soon as it is passed.

NZCS states that it will work with stakeholders on this implementation programme. Guidance material will be developed to ensure customers understand the changes, policies and procedures, and undertake any necessary process and system changes identified.