The Deferred Payment Scheme (DPS) allows approved importers to defer the payment of Customs
charges (including GST) accounted for on Customs import entries.
WHAT ARE THE MAIN ADVANTAGES TO IMPORTERS?
- Deferral of the payment of Customs charges for up to seven weeks, with a minimum period of three weeks.
- No requirement to pay cash on each Customs import entry. Instead, importers have an account with Customs and settle one month’s transactions with a single payment.
WHAT CHARGES CAN BE DEFERRED?
All charges that are accounted for on Customs import entries can be deferred:
- Customs Duty.
- GST.
- HERA Levy.
- ALAC Levy.
- Import Entry Transaction Fee.
- Ministry for Primary Industries
- Biosecurity Risk Screening Levy.
WHAT CHARGES CANNOT BE DEFERRED?
You cannot use this facility to defer payment for charges relating to:
- Simplified Import Entries, unless an importer code is used.
- Assessment Notices.
- Temporary Import Entries.
- Sight Entries.
- Additional Duty Notices.
HOW LONG CAN PAYMENT BE DEFERRED?
The DPS operates on the basis of one accounting period. A statement is issued at the end of the month, with payment due by the 20th of the following month.
The charges deferred during any one accounting period must be paid in full by the payment due date.
HOW DO I USE THE SCHEME?
- You can use your account at any Customs Port in New Zealand. Deferred payment can be requested by recording your Deferred Payment Client Account Number (client code) on your Customs import entry at the time of lodgement.
- The debt will be raised and posted to your account at the time the entry is passed. Entries are passed automatically by Customs following satisfactory completion of the entry processing checks
HOW DO I APPLY FOR ADMISSION TO THE SCHEME?
Send the following to
New Zealand Customs Service,
National Credit Control Unit,
PO Box 29, Auckland 1140:
- Completed Application for Deferred Payment Registration form (NZCS 614).
- Completed Authority to Accept Direct Debits form (NZCS 615).
- A copy of the Certificate of Incorporation for a registered company.
- Personal identification of the person signing the application i.e. a copy of the applicant’s birth certificate, New Zealand passport, or driver’s licence.
- The applicant will be required to provide evidence of the registration of any security in terms of the Personal Property Securities Act 1999.
CAN I APPLY FOR AN INCREASE IN CREDIT LIMIT?
Applications must be in writing and can be faxed to 09 927 8017 or emailed to creditlimit@customs.govt.nz.
Customs will contact you if evidence of your organisation’s current financial position is required.
