Levy reduction for cruise industry

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 passen

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