Tax & Customs > Resources

The following is information for international visitors arriving in New Zealand by boat.


Boats entering and leaving New Zealand waters through Auckland need to be aware of NZs strict border controls, especially when it comes to biosecurity.

Before arriving in New Zealand we recommend you familiarize yourself with the border regulations set out by the New Zealand Customs Service and the Ministry of Agriculture & Forestry (MAF). Compliance with these regulations will ensure that the border entry and departure requirements for you and your craft are completed efficiently and with the minimum of delay.


The laws of New Zealand require people and organizations to pay taxes. For most tourists this only means paying Goods & Services Tax (GST) which is non-refundable. Those staying for longer or deemed by the Inland Revenue Department to have an enduring relationship with New Zealand may be subject to other forms of taxation.

More information about New Zealands tax regulations and requirements can be found under the non residents and visitors tab on the Inland Revenue website.

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