There is a new Customs Act that comes into effect 1st October 2018, there are a number of changes that are the first since 1996.
To best understand what changes have been made I refer you to :
https://www.customs.govt.nz/about-us/customs-and-excise-act-2018/whats-changed/10-new-services/
The changes are related to:
Valuation Rulings
Provisional Values
Compensatory interest and late payment penalties
Infringement Notice scheme
JBMS compentency and registration
Administrative Penalties and review process
Excise Goods
Storing Business records