Goods and services tax (GST)

​A central government tax of 15% on all goods and services. If you are importing goods, you need to pay GST when they enter New Zealand. GST is calculated on the sum of Customs value, Customs duty, freight and insurance.

 

Entry - Entry has two meanings. The first describes the formal process (i.e. the entry process) by which the documentation necessary for the importation of specific items of merchandise in to the United States is presented to the Customs Service. The second describes a specific document, or more generally, all of the documents needed for entry. The entry papers consist of a number of specific items including a Customs Form 7501 (the Customs Entry) and a commercial invoice, as well as any specific additional documents which need to be filed for certain types of merchandise (for example, an origin declaration with certain textile products). Customs is moving toward a paperless system and some of these documents may now be "electronic" in nature.

Harmonised international standards

International best-practice models. Examples include: the WCO's Kyoto Convention (on the Harmonisation & Simplifications of Customs Procedures); HS Convention (Tariff structure); Istanbul Convention (Temporary entry procedures).​

 

Harmonized System

The international system published by the World Customs Organization that sets out in a systemized form the goods handled in international trade.
Goods are grouped in Sections, Chapters and sub-Chapters that are governed by rules.

 

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Heavy Engineering Research Association (HERA) Levy

The HERA levy is imposed on steel and welding consumables. Customs collects it on behalf of HERA, the support organisation for New Zealand’s metal industries. Find out more on the HERA website. http://www.hera.org.nz/MainMenu.​

Home Consumption/Excise Entry

​Form C6 lists domestically-manufactured excisable goods, which have been removed from a CCA to be consumed in New Zealand.

HTSUS (Harmonized Tariff Schedule of the United States) - The tariff nomenclature presently used by the United States. It is harmonized with the tariff schedules of the major trading nations of the world in that it follows a basic structure and has same basic language. The rates of duty and the specific provisions do, however, vary from country to country.

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Import entry clearance

​Documentation which provides full details of goods to be imported, including their classification under The Working Tariff Document of New Zealand. Import entry clearance is used only for goods over NZ$1,000 in value.

· Sight entry – one of the import entry clearance types when importing business or commercial goods into New Zealand. Sight entry can be chosen for shipments where full details are not available to make an accurate, full or complete entry.

· Simplified import entry – one of the import entry clearance types when importing business or commercial goods into New Zealand. Simplified import entry can be chosen for goods with a Customs value of less than NZ$1,000 and Customs charges of more than $60 payable.

· Standard import entry – one of the import entry clearance types when importing business or commercial goods into New Zealand. Standard import entry can be chosen for goods with a value of NZ$1,000 or more.

Import entry transaction fee

​A fee charged by Customs on every commercial import entry, and import declaration, for goods with a duty and/or GST liability of $50 or more. It is also charged on every private import declaration for goods with a value of NZ$1,000 or more, and with a duty and/or GST liability of $50 or more. The fee is intended to cover the cost of ongoing improvements to Customs' clearance service.

INCOTERMS

The recognized abbreviation for the International Chamber of Commerce Terms of Sale. These terms were last amended in the year 2010.

 

Intelligence product

Intelligence products are procedural tools based on knowledge and information. They are used to support and inform decision-making at the strategic, tactical and operational levels. Typical intelligence products include case analyses, assessments, briefings, situation reports, intelligence collection, craft risk assessments, the Intelligence Bulletin, and the OCO Bulletin.

 

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Intervention logic

Intervention logic is an evidence-based, systematic and reasoned description of the causal links between outputs and outcomes.​

 

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Investigation

An inquiry into an offence - where information suggests an offence has been, or may be, committed. An inquiry results in an investigation file being set up.​

 

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