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The Custom Clearance Invoice is a mandatory document required for all commercial imports into New Zealand. It serves as an official record of all charges associated with clearing goods through customs, including government duties, taxes, and professional service fees. This document is essential for compliance with the New Zealand Customs Service requirements and must adhere to the Customs and Excise Act 2018, as well as relevant tax legislation. The Custom Clearance Invoice is typically issued by licensed customs brokers and must include detailed itemization of all charges, proper GST treatment, and clear documentation of any additional services such as biosecurity inspections or special permits. It forms part of the official import documentation and is crucial for both accounting purposes and customs compliance records.

1. Invoice Header: Contains invoice number, date, and customs broker's business details including GST registration number

2. Client Information: Full details of the importer/client including name, address, and tax/GST number

3. Shipment Details: Specific information about the shipment including bill of lading/airway bill number, vessel/flight details, and arrival date

4. Goods Description: Detailed description of goods being cleared, including quantity, value, and tariff classifications

5. Customs Charges: Breakdown of official customs duties, taxes, and levies

6. Service Charges: Itemized list of customs broker's service fees and additional handling charges

7. Total Amount: Summary of all charges including subtotal, GST, and final amount payable

8. Payment Terms: Payment conditions, due date, and acceptable payment methods

9. Declaration: Statement confirming the accuracy of the information provided