Your Stay in New Zealand
Whilst in New Zealand, any work carried out on the vessel is not subject to New Zealand’s Goods and Services Tax. Further, any equipment or supplies imported for the vessel itself will also be free of Customs duty and GST. The Department of Inland Revenue requires that for these exemptions to be made the supplies must be seen to be fitted to or used on the vessel.
It is an offence for such items then to be removed from the vessel, and they must be exported with the vessel when it leaves. Production of the Temporary Import Permit for the vessel is the usual means by which the vessel obtains such duty and tax-free services and supplies.
Whilst in New Zealand the paid crew of a visiting vessel are considered to be non-resident employees and are exempt from tax in New Zealand for a stay of up to 183 days, so long as their country of origin has a double-tax agreement with New Zealand and the vessel is considered as a “non-fixed base”.
Departure from New Zealand
To ensure that there is no delay in your departure you are requested to give the New Zealand Customs Service 72 hours prior notice. At that time you will be provided with a Departure of Yachts and Small Craft Information Pack, which contains the following documents for completion:
- Departure cards
- Outward report
- Advance Information Sheet
At the agreed time of departure a Customs Officer will attend and complete Customs and Immigration formalities. The Master will then be issued a certificate of clearance.
Once these formalities are completed, a vessel will be expected to leave the country within a reasonable time. If it is delayed for any reason, then the Master should contact the nearest Customs Officer to explain the situation.