When entering New Zealand, travellers are entitled to a wearing apparel and personal effects concession which includes the following items:
The wearing apparel and personal effects concession covers the above items which may have been acquired duty free in New Zealand or overseas.
These will be admitted free of Customs duty and goods and services tax (GST) irrespective of whether they accompany you or are sent separately, provided they are:
intended for your own use or wear; and
personally owned by you; and
not intended for any other person or persons; and
not intended for gift, sale or exchange.
Commercial quantities of individual items of clothing (including footwear) are not allowed under this concession.
Visitors to New Zealand
Visitors to New Zealand may bring in the following additional items under the wearing apparel and personal effects concession provided that they take them with them when they leave:
Personal cameras, film, tapes and accessories.
Portable musical instruments.
Portable sound and video reproduction devices including tape recorders, compact disc players, mini disc players, DVD players, and dictating machines with discs and tapes.
Portable radio receivers.
Cellular or mobile phones.
Portable personal computers (laptops, net books) and accessories.
Baby carriages and strollers.
Wheelchairs for invalids.
If there is any doubt about a visitor’s intention to take the item out of the country, we may require a cash deposit to cover the duty and GST normally payable. The deposit will be refunded when the goods leave New Zealand.
Goods paid for overseas but not yet received
If you pay for goods while overseas, but receive them after you arrive in New Zealand, no Customs charges will apply if you can produce an appropriately dated receipt, and can prove that the goods qualify for the wearing apparel and personal effects concession.
Genuine personal effects qualify for the concession even if they are unaccompanied.
For example, made-to-measure clothing, which you paid for overseas but was not available at the time of your departure for New Zealand, will not attract duty if you can show valid evidence from the clothing supplier that it has been paid for.
You will also need to show Customs that your travel movements coincided with the date on the invoice.
Thursday, 12 May 2011