Official release
Cruise ship passengers will pay significantly lower Border Processing Levy rates from 1 July 2027, Customs Minister Casey Costello said today.
From 1 July 2027, cruise passengers will see a net reduction of NZ$19.91 per person through the combined arrival and departure levy rate changes. The Border Processing Levy for arriving cruise passengers will lower from NZ$27.14 to NZ$7.20, while the levy for outgoing passengers will increase by three cents per person.
“The levy system is working as intended. Where forecast costs support a lower rate, travellers should receive that benefit,” Ms Costello says.
“Cruise passengers will pay less, while Customs continues to provide secure and efficient border services.”
The Border Processing Levy recovers costs related to Customs services for risk assessment, processing, investigations and compliance, and to facilitate the safe and efficient movement of people across New Zealand’s air and sea border. The Levy is forecast to recover $124.3 million in Customs’ border processing costs in 2026/27.
New Border Processing Levy rates for air travellers, (technically, ‘non-cruise travellers’), will result in a small overall increase of 32 cents per passenger. This reflects a decrease in the rate for departing air travellers, combined with a small increase for arriving passengers.
Border Processing Levy rates are reviewed regularly to ensure they reflect forecast costs and passenger volumes and support the requirement for the levy accounts to balance over time. The new rates set by the Comptroller of Customs will apply from 1 July 2027 and better reflect forecast passenger volumes and the expected costs of providing border services.
“Providing early notice of future levy settings helps the travel and tourism sectors plan ahead before the new rates take effect next year,” Ms Costello says.
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Last checked 29 Oct 2026, 4:58 am IST · Coverage & methodology