Temporary Import Entry (TIE)

The TIE gives you a 2-year period in which you can have your vessel in New Zealand tax-free. It also gives you a tax break on items you purchase for the vessel.

You will receive this from Customs on entry into NZ. It documents your tax-free status.

Carry a copy of the form in your wallet/purse and provide it to merchants upon request as proof of your tax-free status.

An extension beyond 24 months may be granted for emergencies, and such requests will be considered on a case-by-case basis. Should permission be given, Customs may require a cash deposit or security to cover Customs charges. This will be returned or released, together with interest, provided the vessel leaves within the agreed date.

Note: Be sure to take your TIE with you if flying out of NZ so you can prove you have onward travel out of the country when flying back. You will also need to show your TIE if visiting your local Customs office to clear-in spares and parts from abroad.

Many of the companies that deal primarily with boats, will copy your TIE and have it on record as you continue to make purchases. Other companies where you have work done will need you to provide them with a copy each time you make a purchase. Other companies not marine related may well honour the TIE or, if they don’t want to deal with the administrative aspect of it, will offer a trade discount on the product in lieu of the TIE tax-free status.

Our thanks to Sharon of Whangarei Marina [Broken Link] for this information.