A Customs Department was first established in New Zealand in 1840, when New Zealand first became a British colony. An early establishment was necessary to collect revenue for the fledging Government, and over the years duties, tariffs and taxes collected by Customs have remained a major source of revenue for the country, although customs has also been used to impose various control over the movement of people and the distribution of particular products, in particular alcohol and tobacco. In 1997 the New Zealand Customs Department was renamed the New Zealand Customs Service.
The Customs Service is responsible for intercepting contraband, and checks travellers and their baggage, as well as cargo and mail, for banned or prohibited items. It is also responsible for assessing and collecting Customs duties, excise taxes and Goods and Services Tax on imports and protecting New Zealand businesses against illegal trade. It exercises controls over restricted and prohibited imports and exports, including pornography, drugs, firearms and hazardous waste and also collects import and export data.