Setting Up Right: NZBN, GST Registration and Your Customs Client Code

Here's a mistake we see constantly: a first shipment worth NZ$4,000 arrives at Auckland, and only then does the importer discover they need a Customs client code to clear it — while storage charges tick up daily at the port. The whole setup that would have prevented it takes a few hours, costs almost nothing, and can be done from your couch. Let's get you sorted before your goods are on the water.

There are three pieces of admin that matter: your NZBN, your GST position, and your Customs client code. Take them in that order.

1. Get your NZBN (and choose your structure)

Every NZ business gets a New Zealand Business Number. If you register a company, an NZBN is issued automatically; sole traders can apply for one free. Which structure should you choose? That's a conversation for your accountant, but the practical import angle is this: a company keeps the business's liabilities separate from your personal assets, which matters more for importers than for many other businesses — under NZ consumer law, when the overseas manufacturer has no NZ presence, you effectively carry the manufacturer's responsibilities for the products you bring in. Start as you mean to continue: separate bank account, and every invoice, payment record and supplier email filed from day one. You will need that email from four months ago; everyone always does.

2. Make the GST decision deliberately

GST registration is compulsory once your turnover exceeds NZ$60,000 in any 12-month period. Below that, it's voluntary — and this is where importers differ from most small businesses. When your goods cross the border, Customs collects 15% GST calculated on the value of the goods plus shipping, insurance and any duty. If you're GST-registered, you claim that import GST back in your GST return. If you're not, it's simply a cost.

So should you register early? For most people planning a genuine import business: yes. On a NZ$10,000 landed shipment, that's roughly NZ$1,500 of GST back in your pocket rather than baked into your costs. The trade-offs: you must charge 15% GST on your NZ sales, and you take on filing obligations. If you're doing a one-off toe-dip with a few hundred dollars of stock, staying unregistered is defensible; if you're building a business, register.

One 2026 note: the new Goods Management Levies that replaced the old border fees from 1 April apply to all importers per consignment, GST-registered or not — even small low-value consignments attract a levy of a couple of dollars plus GST. There's no registration status that makes border levies disappear.

3. Get your Customs client code before you ship

For any consignment worth more than NZ$1,000, NZ Customs requires the importer to have a client code — a unique identifier for you or your company — and the shipment also needs a supplier code identifying the overseas supplier. You apply through Trade Single Window (TSW), Customs' online portal, and you'll need your NZBN and identification documents to hand. In practice, your customs broker can apply on your behalf and will usually sort the supplier code at the same time; if you have a broker lined up (you should — see our roadmap post), just ask them.

Do this before your first shipment leaves China, not when it lands. A missing client code doesn't stop goods arriving; it stops them clearing, and delays at the wharf cost real money.

The supporting cast

While you're in setup mode, three more things worth lining up:

• A customs broker and freight forwarder. The broker lodges your import entries through TSW; the forwarder moves the goods. Get both relationships established before you order.
• Accounting software that handles GST returns — reconciling import GST manually gets old fast.
• A document system. One folder per supplier (quotes, certificates, licences), one folder per order (PO, invoice, packing list, Bill of Lading, inspection report). Customs and IRD can both come asking; tidy importers have boring audits.

What this all costs

Almost nothing, which is why there's no excuse: NZBN registration is free, GST registration is free, the TSW client code application is free. Company incorporation costs a modest fee. Compare that with one day of container storage charges plus a rebooked delivery because your paperwork wasn't ready, and setup is the best-value work you'll do this month. For current specifics and forms, go straight to the sources: customs.govt.nz for client codes and levies, ird.govt.nz for GST, and business.govt.nz for structure guidance.

Key takeaways

• Get your NZBN, then decide GST registration deliberately — registered importers claim back the 15% import GST.
• GST registration is compulsory past NZ$60,000 turnover in 12 months; voluntary before that, and usually worthwhile for a real import business.
• Shipments over NZ$1,000 need a Customs client code (via TSW) and a supplier code — arrange them before goods ship, ideally through your broker.
• Set up document discipline from day one: one folder per supplier, one per order.

Related: NZ Customs Clearance Step by Step: TSW, Entries and Client Codes, GST on Imports: The $1,000 Threshold Explained for 2026

Figure: The free, one-afternoon setup every NZ importer needs before goods ship.