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Takapuna office closure | Takapuna office closure. The Takapuna office is relocating to a new address so will be closed from 22 November 4pm to 26 November 4pm. From 27 November you can find the new office at: 74 Taharoto Road Smales Farm, One NZ Building, Takapuna.

Some services unavailable 23 - 24 November | myIR, gateway services and our self-service phone line will not be available from 3pm Saturday 23 November to 9am Sunday 24 November while we do planned system testing. This will not affect any tax entitlements or payments scheduled during this time.

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International tax for business

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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