General Vehicle Information - McCullough Limited

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General Vehicle Information

McCullough Ltd are experts in Carnets and Temporary Imports. If you're a private individual wanting to take your vehicle with you, or you're on holiday, or part of an
international rally or car club, we can ship and clear your vehicles, motor cycles and boats quickly and efficiently.

Please click here to view the new MAF Requirements for Imported Sea Containers from March 2010


Stevedore meetings are vital to discuss the discharge of boats and other large cargo	Many Vehicle Car Clubs and Race Teams choose McCullough Ltd. Mad Mike and Jason Sellers shipped their drift cars to Singapore and back.	Stretch Hummer!! Arrived October 2005. The first Hummer Limo to arrive in NZ.	Overseas competitors in the 2006 NZ Targa Rally used McCullough Ltd to arrange all their shipping and transport needs.	5th wheelers, motor homes, caravans. McCullough Ltd has shipped it!

Services Provided for Motor Vehicles, Motor Cycles, Motor Homes & Boats

All cargo is surveyed by our staff and digital photos are taken
Any special information regarding the cargo is relayed to stevedoring companies and meetings are arrange, for example: discharging of yachts.
Boats can be discharged directly from the vessel into the water or placed onto the wharf for collection
All cargo is unpacked by professionals who know vehicles and are unpacking this type of cargo every day
MAF Inspections are arranged and cleaning is carried out if required.
Customs requirements are met and inspections are arranged if needed.
Cartage to and from the wharf is arranged
Special purpose built trucks are used for transporting motor bikes and vehicles
Arrange and advise on vehicle compliance
All important local and overseas documents are couriered
Marine insurance is also available
Foreign Exchange Services are available with exceptional rates and online trading.

Tourist Vehicles

Tourists may import a motor vehicle into New Zealand without payment of Customs charges provided they intend to take the vehicle from New
Zealand at the conclusion of the visit.

To facilitate duty free entry, it is recommended that you have in your possession a carnet de passage en douane (CPD) issued by AIT/FIA affiliated
member clubs (such as the Automobile Association) If you do not have a CPD, you will be required to put up a cash deposit to cover the
full Customs charges. The deposit will be refunded providing the vehicle and attachments are exported within the stipulated period of temporary entry.

Download the CPD form here

Temporary entry is normally granted for a maximum of 12 months. In exceptional circumstances, Customs may allow a once-only extension,
provided a request for such an extension is made in good time. If the importer holds CPD documentation, it is necessary to secure extension approval
from the issuing office in the country of origin.

When GST is Payable on a Vehicle

Goods and Services Tax (GST)

GST is chargeable on all goods (including motor vehicles) imported into New Zealand, even though the transaction has been conducted
offshore and the purchase price may already incorporate a local value-added or sales tax component. The current rate of GST is 12.5%.
GST is calculated on the Customs value of the vehicle, plus duty (if any), plus international freight and insurance.

The customs value of privately imported new or used motor vehicles is determined in accordance with the provisions of the Second
Schedule of the Customs and Excise Act 1996. In normal circumstances, the Customs value is determined as the price paid or payable
overseas for the vehicle (which includes vehicle registration fees and insurance costs paid to the retailer) by the importer, less:

Any overseas duties or taxes included in the price paid which have been rebated or refunded before the vehicle arrives into New Zealand
An allowance for depreciation if the vehicle has been personally owned and used by the importer overseas for not less than 90 days
prior to the arrival of the vehicle into New Zealand.

Period of ownership and use overseas	Depreciation deduction (%)
Less than 90 days	0
3 months or more, but less than 4 months	13
4 months or more, but less than 6 months	20
6 months or more, but less than 9 months	27.5
9 months or more, but less than 1 year	35
1 year or more, but less than 2 years	50
2 years or more, but less than 3 years	60
3 years or more, but less than 4 years	70
4 years or more	75

When No Customs Charges Apply

Eligibility
Concessionary entry for motor vehicles is available to persons who have arrived in New Zealand with a document authorising residence
in New Zealand after living overseas for 21 months or more.

Conditions
In order to qualify for concessionary entry, the following conditions must be met in full:

You have arrived in New Zealand and on arrival hold a document authorising permanent residence in New Zealand.
For the whole of the period of 21 months preceding your arrival, you have resided outside or have been domiciled outside
New Zealand. Brief holidays or exploratory visits do not exclude a person from qualifying for this concession; and
You have personally owned and used the vehicle for at least one year before the date of your departure for New Zealand,
or the date on which the vehicle is surrendered for shipping, whichever is earlier; and
The vehicle is being imported for your own personal use and not for sale, gift or disposal in any other way; and
You give a concession reference 80 undertaking.

These conditions are strictly applied and the New Zealand Customs Service has no discretionary licence to adapt them to suit
particular circumstances. If the above criteria cannot be met, the vehicle will be considered a non-concessionary import and
Customs charges are payable.

Document authorising residence in New Zealand

Means any of the following:

A New Zealand Passport
An Australian Passport
A current New Zealand Residence visa or permit or a current New Zealand returning resident's visa or permit
A current permanent residence visa (including a resident return visa) issued by the Government of the Commonwealth of Australia
A current New Zealand work visa or work permit that was issued for a minimum of twelve months
A current New Zealand work visa or permit issued under the Long Term Business Visa policy, that was issued for a minimum of 9 months
A current New Zealand visitor's visa or permit that was issued for a minimum of three years:

Concessions reference 80 undertaking means;

A written undertaking, in the form required by a Customs officer, that if the relevant goods are sold or otherwise disposed of within 2 years
from the date of importation, the person signing the undertaking will immediately pay to Customs

(a) The Customs charges that would be applied if duty were levied on the goods, at the time of their importation under Part I of the Tariff
or
(b) Any lesser sum that may be required.

Period of Ownership and Actual Use

Vehicles will not qualify for concessionary entry if the owner surrenders them for shipping to New Zealand before the anniversary of the day
on which original delivery was taken. For example, if you purchase and take delivery of a vehicle on 10 June, you must not hand it over to be
shipped before 10 June of the following year, and you must not leave New Zealand before that date.

Lifestyle and work requirements may dictate that the owner is not in a position to use the vehicle on a daily basis. This will not necessarily
disqualify a vehicle from concessionary entry providing you are able to satisfy the New Zealand Customs Service that the vehicle in
question was available for use at all times if required. The key element is that the periods of actual use, if not continuous, should span a full 12 months.

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