The Niue Customs Service is reminding all business ventures and members of the public of the import duty imposed on vehicles 15 years and older, effective from the 1st July 2024. This measure has been implemented to improve vehicle safety standards and reduce environmental impact across Niue.

Pursuant to section 7 of the Niue Customs Tariff Act 1982; and in accordance with the Customs Tariff (Import Duty on Vehicles Aged 15 Years and Over) Order:

Section 4: Import Duty:
Despite any import duty that applies to vehicles imported into Niue aged 15 years and over is instead subject to an import duty of either the following amounts, whichever is the greater:

  1. 100% of the declared value of the vehicle or,

  2. NZD $5,000 (Five thousand dollars) per vehicle.

Importers are strongly encouraged to consult with the Niue Customs Office before arranging any shipments, to ensure compliance with all relevant requirements and to avoid penalties or refused entry at the border.

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