Hi, New Zealand Customs operates a deferred payment scheme which allows an importer to defer payment of Customs charges (including import duties and GST). Under the scheme, import charges are payable on the 20th of the month following the month of import (i.e. April imports would be payable on 20 May), rather than paying customs charges on import. In some circumstances, a bank guarantee / security may need to be provided to enrol in the regime. See here for further information (https://www.customs.govt.nz/business/import/deferred-accounts-for-importers/).
During COVID-19, Customs has been entering into extended deferral arrangements on request from importers with a number of importers obtaining deferrals of up to 6 months. Customs have also indicated that extended deferral arrangements can be entered into for excise clients. Happy to receive any enquiries.