NZ Customs Clearance Step by Step: TSW, Entries and Client Codes

Somewhere in the Tasman right now is a container ship carrying goods for a first-time importer who has no Customs client code, no idea what an import entry is, and no clue their goods can't be released until both exist. Their container will sit on the wharf earning storage charges while they scramble. Ten minutes of reading — this post — avoids all of it.

Customs clearance sounds intimidating, but it's a sequence of defined steps. Here's the whole process for a typical commercial shipment from China, in order.

Step 1: Get your codes before the ship sails

For any shipment valued over NZ$1,000, NZ Customs requires two identifiers on the import entry:

• A Customs client code — this identifies you, the importer. You apply through the Trade Single Window (TSW) with your NZBN and details. It's free, but don't leave it until the vessel arrives.
• A supplier code — this identifies your overseas supplier. Your broker can arrange it when they have your supplier's details.

Sort both while your goods are still in production. It's a one-off setup; they're reused on every future shipment.

Step 2: Assemble the document set

Clearance runs on paperwork. Before the vessel arrives, you (or your broker) need:

• Commercial invoice — showing the true transaction value, supplier details, and ideally HS codes
• Packing list — cartons, quantities, weights, dimensions
• Bill of Lading (sea) or Air Waybill (air) — the document of title from your forwarder
• Certificate of Origin under the NZ–China FTA — this is what gets Chinese-origin goods in at 0% duty; without it you may pay duty unnecessarily
• Insurance certificate, if you've insured (you should have)

Ask your supplier for draft documents before the goods ship and check them line by line. A mistyped value or quantity is far easier to fix while the goods are still in Shenzhen.

Step 3: The import entry is lodged in TSW

TSW — the Trade Single Window — is the online system where import entries are lodged with NZ Customs and MPI together. Your customs broker classifies your goods against the Working Tariff Document, declares the value, applies the FTA preference, and lodges the entry electronically. Most compliant entries are processed quickly; many clear before the vessel even berths at Auckland or Tauranga.

Can you self-lodge? Technically yes, with your own TSW registration. Should you, on your first shipments? No. Tariff classification is a genuine skill, and errors surface as demands or audits months later. Pay the broker.

Step 4: Pay what's owed

For a typical shipment over NZ$1,000, expect:

• GST at 15%, calculated on the goods value plus shipping plus insurance plus any duty. If you're GST-registered, you claim this back in your GST return — it's cash flow, not a cost.
• Duty, if any applies. Most goods enter NZ duty-free, and with a China FTA Certificate of Origin virtually all Chinese-origin goods are at 0%.
• Border levies. Since 1 April 2026, the old entry fees have been replaced by the new Goods Management Levies, charged per consignment, with Customs and MPI portions plus GST. We cover the details in a dedicated post — for now, budget for a modest per-entry charge and check customs.govt.nz for current rates.

Your broker gives you one figure; goods aren't released until Customs is satisfied it's paid or accounted for.

Step 5: The biosecurity check runs in parallel

Because TSW feeds MPI as well as Customs, your entry is screened for biosecurity risk at the same time. Sea containers need quarantine declarations, and wood packaging must be ISPM 15 compliant. If MPI flags something — an untreated pallet, soil on a container, a risk product — your shipment gets directed for inspection or treatment at your expense. Clean paperwork and compliant packaging make this step invisible; problems here are the most common cause of clearance delays.

Step 6: Release and delivery

Once Customs releases the entry and MPI is satisfied, your forwarder arranges cartage from the port or freight depot to your address. For LCL shipments, add a few days for deconsolidation — your cartons must be unpacked from the shared container at a depot first.

What it looks like when it goes right

Done properly, clearance is boring: documents pre-checked, entry lodged before arrival, one payment, goods on a truck within days of berthing. Every horror story we hear traces back to the same causes — no client code, missing or sloppy documents, no Certificate of Origin, or non-compliant packaging. All four are preventable before the ship leaves China.

Key takeaways

• Shipments over NZ$1,000 need a Customs client code and supplier code — arrange both via TSW before the vessel sails.
• Check draft shipping documents while goods are still in China; errors are cheap to fix early.
• Expect 15% GST on goods + shipping + insurance + duty, usually 0% duty with a China FTA Certificate of Origin, plus the per-consignment Goods Management Levies.
• TSW screens for Customs and MPI together — compliant packaging and clean paperwork are what keep clearance fast.

Related: Freight Forwarders and Customs Brokers: Who Does What in NZ, GST on Imports: The $1,000 Threshold Explained for 2026

Figure: The six clearance steps, in order — done properly, clearance is boring.