1	Title
2	Commencement
3	Principal regulations
4	Regulation 2 amended (Interpretation)
5	Regulation 25 amended (Certain imported goods exempt from entry)
6	Regulation 29 amended (Goods for export exempt from entry)
7	New regulation 29B inserted (Service fee for exported UPU mail)
	29B	Service fee for exported UPU mail
	Explanatory note
	Administrative Information

Regulations

1 Title

These regulations are the Customs and Excise (Postal Articles) Amendment Regulations 2025.

2 Commencement

(1)

These regulations come into force on 28 November 2025.

(2)

However, regulation 7 comes into force on 1 April 2026.

3 Principal regulations

These regulations amend the Customs and Excise Regulations 1996.

4 Regulation 2 amended (Interpretation)

In regulation 2(1), insert in its appropriate alphabetical order:

UPU mail means postal articles conveyed under the terms of the Universal Postal Convention between postal operators operating within the Universal Postal Union

5 Regulation 25 amended (Certain imported goods exempt from entry)

After regulation 25(1)(i)(i), insert:

(ia)

the goods are UPU mail; and

6 Regulation 29 amended (Goods for export exempt from entry)

(1)

In regulation 29(1AAA)(a), replace “postal articles to which paragraph (b) applies” with “UPU mail”.

(2)

In regulation 29(1AAA)(b), replace “postal articles accepted by New Zealand Post Limited” with “UPU mail”.

7 New regulation 29B inserted (Service fee for exported UPU mail)

Before Part 5, insert:

29B Service fee for exported UPU mail

(1)

Every designated postal operator must pay Customs a service fee in relation to the exportation of UPU mail by the operator.

(2)

The service fee payable by an operator is the amount of the actual and reasonable costs (including overhead and business-sustaining costs) incurred by Customs in performing the following functions in relation to the operator’s exportation of UPU mail:

(a)

processing the information contained in any document related to the UPU mail:

(b)

identifying and assessing the nature of any risk associated with, or arising from, the UPU mail:

(c)

inspecting the UPU mail if it is identified by Customs as giving rise to a risk:

(d)

investigating, detaining, or seizing the UPU mail.

(3)

The service fee (plus goods and services tax under the Goods and Services Tax Act 1985, if any) is payable no later than 30 days after Customs issues an invoice for it.

(4)

In this regulation,—

designated postal operator has the meaning given in section 2(1) of the Postal Services Act 1998

exportation includes proposed exportation.

Rachel Hayward,
Clerk of the Executive Council.

Explanatory note

This note is not part of the regulations but is intended to indicate their general effect.

These regulations—

amend the Customs and Excise Regulations 1996 (the principal regulations); and
come into force on 28 November 2025, except for regulation 7, which comes into force on 1 April 2026.

Regulation 4 inserts a new definition of UPU mail into the principal regulations. The new definition relates to the amendments made by regulations 5 to 7.

Regulations 5 and 6 amend regulations 25 and 29 of the principal regulations. Regulations 25 and 29 provide for exemptions for postal articles from the import and export entry requirements under sections 75 and 89 of the Customs and Excise Act 2018. The amendments limit the scope of those exemptions so that they apply only to postal articles conveyed under the terms of the Universal Postal Convention between postal operators operating within the Universal Postal Union (UPU mail).

Regulation 7 inserts new regulation 29B into the principal regulations. New regulation 29B provides for the New Zealand Customs Service to be paid a service fee in relation to the exportation of UPU mail. The service fee is payable by designated postal operators.

Regulatory impact statement

The New Zealand Customs Service produced a cost recovery impact statement on 26 February 2025 to help inform the decisions taken by the Government relating to the contents of this instrument.

A copy of the cost recovery impact statement can be found at—

Issued under the authority of the Legislation Act 2019.

Date of notification in Gazette: 27 November 2025.

These regulations are administered by the New Zealand Customs Service.

Customs and Excise (Postal Articles) Amendment Regulations 2025