Customs & Compliance
What has to be right at the border.
At Matt and Zen we advise importers and exporters on the requirements that apply at the New Zealand border, and on what to do when something has been wrong for a while.
Most customs problems are not one-off. A classification or a valuation applied to every shipment repeats itself, so an error found in an audit is rarely small by the time it is found.
We work alongside your customs broker. They lodge the entries; we deal with the obligations sitting behind them.
Scope
We can assist with the following, and more.
Classification and value
- Tariff classification
- Customs valuation
- Origin, and preferential rates under trade agreements
- Rulings, where certainty is worth having in advance
Clearance
- Working alongside your customs broker
- Documentation requirements
- Duty and GST at the border
- Deferred payment and other arrangements
Staying compliant
- Record-keeping obligations
- Customs audits and reviews
- Voluntary disclosure where something has been wrong
- Penalties, and how exposure is reduced
Restricted goods
- Prohibited and restricted imports
- Permits and approvals
- Biosecurity requirements
- Goods that need clearance before they are ordered, not after
Classification
Classification is where the money is.
A tariff classification sets the duty rate. Applied to every shipment of a product line, a wrong one compounds quietly for as long as nobody checks.
That is why it usually surfaces in an audit rather than in an invoice, and why the amount at stake by then is a multiple of what anyone expected.
Where something has been wrong, a voluntary disclosure is almost always a better position than being found. We will tell you honestly which situation you are in.
Questions
Frequently asked questions.
Our broker handles this. Why would we need a lawyer?
Brokers lodge entries. The legal obligation for what is on them sits with the importer, and so does the exposure if they are wrong.
What is a customs ruling?
A determination you can seek in advance on matters such as classification or origin. Worth it where the product line is significant and the position is arguable.
We think we have been misclassifying. What should we do?
Get it assessed, then consider a voluntary disclosure. Coming forward is treated differently from being found, and the gap between the two is usually large.
How long do we have to keep records?
Customs record-keeping obligations run for a set period and they are enforced. Have your retention practice checked against the current requirement.
Do trade agreements reduce our duty?
They can, where the goods genuinely meet the origin rules. The rules are technical, and claiming a preferential rate you cannot support is its own problem.
What happens in a customs audit?
A review of entries, records and process over a period. How prepared you are when it starts has more effect on the outcome than anything you do once it has.
Next step