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Queen Elizabeth II Memorial Day, Monday 26 September Our phone lines and offices are closed, but you can still get in touch with us. Find out more

Delays to response times: It's taking longer than usual to answer calls and myIR messages, including for unclaimed money. You may be able to use self-service options in myIR. You can also find information on our website by typing in what you want to do in the search bar. Thank you for your understanding. Log in to myIR

Changes to the myIR login screen are coming You will not be able to use myIR between 1pm Saturday 8 October and 8am Monday 10 October. This is so we can update our external authentication system. From Monday 10 October the myIR login page will have a new look and feel, but the login process will not change.

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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