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The New Zealand Customs Service (Customs) plays an important role in New Zealand's international trade.

Customs and Inland Revenue work closely together, especially in respect of period-end valuation adjustments. It is not uncommon for multinationals to invoice their intercompany transactions based on budget data and then adjust at year end to earn an agreed arm's-length operating margin.

To find out more about the process you need to follow when importing or exporting goods, please visit Customs' website.

New Zealand Customs Service


The provisional values scheme in the Customs and Excise Act 2018 allows certain importers to provide a reasonable estimate of value on an import entry when they cannot establish the customs value at the time of import.

  • Importers with acceptable transfer-pricing arrangements can apply to use provisional values.
  • Customs now consults with Inland Revenue to determine whether the importer does have an acceptable transfer-pricing arrangement where the criteria for automatic qualification for the provisional values scheme are not met.
Last updated: 28 Apr 2021
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