How to determine your fees

Working out your fees and charges can be complex. There are numerous factors that you will need to take into account such as concessions, duty-free allowances, preferences, valuation, depreciation, and the goods and services tax (GST).

To understand the range of fees and charges – and which ones may apply to you, go to types of duties.

If you are shopping online, you may have to pay duty and GST on your goods when they arrive New Zealand. You can use What's My Duty? our duty estimator to work out how much you will need to pay.

To get an understanding of how fees and charges are assessed, here are the rules governing accompanied and unaccompanied goods, and commercial imports and exports. Here also are some everyday examples, showing the calculations used to work out charges on commonly imported goods.

This description was last updated on: Thursday, 01 November 2012

Detailed information related to How to determine your fees

As a general rule and unless there is a specific exemption, most goods brought into New Zealand are subject to Customs duty, goods and services tax, and certain other specific levies – some of which Customs collects on behalf of other Government agencies.

This principle applies whether you are bringing in goods in your suitcase, have ordered them on the internet, or are a regular importer selling your goods for profit or using them in your business.

There are, however, other classes of goods which you may bring in with their duty reduced or which are free of duty entirely.

There are many rules and it is a complex area – so it is well worth the effort to understand the terms and conditions before working out what Customs duties and charges you may be faced with.

This detail was last updated on Tuesday, 03 April 2012

Accompanied goods are goods (excluding your clothing and other personal effects) that are travelling with you on the same flight or ship, and that are for your own personal use. When you travel with your goods you have a personal concession of NZ$700. If you are over this amount then you may have some Customs charges to pay.

Your charges will be worked out using the:

If the total you owe us in duty and GST charges is less than NZ$60, then no money will be collected. This does not apply if you are importing alcohol and tobacco products.

See also Types of duties, fees & charges and Allowances & duty-free concessions

This detail was last updated on Tuesday, 03 April 2012

Unaccompanied goods are goods that do not travel with you, but are posted, shipped or freighted separately and are for your own personal use. This includes goods for your personal use that you may have bought on the internet or by mail order; as well as gifts, heirlooms, household effects, motor vehicles, boats or aircraft.

The following rules apply:

  • For household effects, motor vehicles, boats and aircraft, the Customs value of the goods will be calculated on the purchase price paid for the goods less a depreciation allowance based on the length of personal ownership and usage of the goods.
  • Aircraft are currently free of Customs duty and only subject to GST.

Your charges will be worked out using the following:

Also where applicable the following fees and charges will be collected:

Where there is no identifiable transaction value, for example the goods were gifted to you, we will endeavour to have the goods valued independently.

If the total you owe us in duty and GST charges is less than NZ$60 then no money will be collected. This does not apply if you are importing alcohol and tobacco products.

See also Customs charges, duties & allowances.

This detail was last updated on Wednesday, 31 July 2013

Your charges will be worked out using the following:

Also where applicable the following fees and charges will be collected:

See also Customs charges, duties and allowances 

This detail was last updated on Tuesday, 07 May 2013

When exporting goods, depending on how you clear them, the following charges will apply:

This detail was last updated on Friday, 09 March 2012

​​

Description​ Amount
(a) Value for duty of goods (Foreign) £184.00​
(b) Value for duty of goods (NZ$) – converted using Customs exchange rate NZ$383.00​
(c) Duty = (b) at a rate of duty of 0%   NZ$0.00​
(d) Freight, insurance and shipping costs (NZ$) NZ$50.00​
(e) GST value = (b) + (c) + (d) NZD$433.00​
(f) Goods and Services Tax (GST) = 15% of the total of (e) NZ$64.95
(exceeds the de minimus)​
Payable​ ​
Customs charges payable = (c) + (f) NZ$64.95​
Import entry transaction fee (IETF) ​ NZ$46.89​
Total payable​ NZ$111.18
 

This detail was last updated on Thursday, 01 August 2013

As excise duty rates on tobacco change regularly please refer to Types of duties, fees & charges for calculations on cigarettes.​​​

See also Personal concession for cigarettes and tobacco

This detail was last updated on Tuesday, 08 May 2012

​​

Description​ Amount
(a) Value for duty of goods (Foreign) US$680.00​
(b) Value for duty of goods (NZ$) – converted using Customs exchange rate NZ$895.00​
(c) Duty = (b) at a rate of duty 0 NZ$0.00​
(d) Freight, insurance, and shipping costs (NZ$) NZ$95.00​
(e) GST value = (b) + (c) + (d) $990.00​
(f) Goods and Services Tax (GST) = 15% of the total of (e) NZ$148.50
(exceeds the de minimus)​
Payable
Customs charges payable (c) + (f)​ ​NZ$148.50
Import entry transaction fee (IETF)​ ​NZ$46.89
Total payable NZ$195.39
 

This detail was last updated on Thursday, 01 August 2013

​ 

Description​ Amount
(a) Value for duty of goods (Foreign) US$190.00​
(b) Value for duty of goods (NZ$) – converted using Customs exchange rate NZ$250.00​
(c) Duty = (b) at a rate of duty of 10% NZ$25.00​
(d) Freight, insurance and shipping costs (NZ$) NZ$70.00​
(e) GST value = (b) + (c) + (d) NZ$345.00​
(f) Goods and Services Tax (GST) = 15% of the total of (e) NZ$51.75​
Payable​ ​
Customs charges payable = (c) + (f)
NZ$76.75
(exceeds the de minimus​)
Import entry transaction fee (IETF)​ ​NZ$46.89
Total payable​ ​NZ$123.64
 

This detail was last updated on Thursday, 01 August 2013

​​

Description​ Amount​
(a) Value of duty of goods (NZ$) NZ$300.00​
(b) Duty = (a) at the rate of 5% NZ$15.00​
(c) Freight, insurance, and shipping costs NZ$20.00​
(d) GST value = (a) + (b) + (c) NZ$335.00
(e) Goods and Services Tax (GST) = 15% of the total of (d)​ ​NZ$50.25
Payable​ ​
Customs charges payable = (b) + (e) NZ$65.25
(exceeds the de minimus)
Import entry transaction fee (IETF)​ ​NZ$46.89
Total payable​
NZ$112.14
 

This detail was last updated on Thursday, 01 August 2013

​​

Description​ Amount
(a) Value for duty of goods (NZ$) – converted using Customs exchange rate NZ$1,000.00​
(b) Duty = (a) at a rate of duty of 5.5% NZ$55.00​
(c) Freight, insurance, and shipping costs NZ$200.00​
(d) GST value = (a) + (b) + (c) NZ$1,255.00
(e) Goods and Services Tax (GST) = 15% of the total of (d)​ ​NZ$188.25
Payable​ ​
Customs charges payable = (b) + (e) $243.25
(exceeds the de minimus)
Import entry transaction fee (IETF)​ NZ$38.07​
Total payable $281.32
 ​
See also Depreciation rates for household effects, Duty-free entry for household items

This detail was last updated on Friday, 04 May 2012

Motor home (campervan) owned and used overseas by the importer for two years but less than three years.

Description​ Amount
(a) Value for duty of vehicle (pounds sterling) 
£18,000.00
(b) Value for duty of vehicle (NZ$) – converted using Customs exchange rate eg at 0.31​
NZ$58,065.00
(c) Value for duty after 60% depreciation allowed ​
NZ$23,226.00
(d) Duty = (c) at a rate of duty of 10%
NZ$2,322.60
(e) Freight, insurance, and shipping costs ​ NZ$4,500.00​
(f) GST value = (c) + (d) + (e)​
NZ$30,048.60
(g) Goods and Services Tax (GST) = 15% of the total of (f)​
NZ$4,507.29
Payable​
Customs charges payable = (d) + (g)
NZ$6,829.89
(exceeds the
de minimus)
Import entry transaction fee (IETF)​ NZ$46.89​
Total payable NZ$6,878.78
 

This detail was last updated on Thursday, 01 August 2013

Motor car owned and used overseas by the importer for six months but less than nine months.

Description​ Amount
(a) Value for duty of vehicle (pounds sterling)  £8,500.00​
(b) Value for duty of vehicle (NZ$) – converted using Customs exchange rate eg, at 0.31​ NZ$27,419.00​
(c) Value for duty after 27.5% depreciation allowed ​ NZ$19,879.00​
(d) Duty = (c) at a rate of duty of 0%​ NZ$0.00​
(e) Freight, insurance, and shipping costs ​ NZ$4,500.00​
(f) GST value = (c) + (d) + (e)​ NZ$24,379.00​
(g) Goods and Services Tax (GST) = 15% of the total of (c) + (d) + (e) ​  NZ$3,656.85​
Payable​
Customs charges payable (d) + (g)​ NZ$3,656.85
(exceeds the de minimus)​
Import entry transaction fee (IETF)​ ​NZ$46.89
Total payable NZ$3,703.74
 
See also Customs duty rates on motor vehicles, Depreciation rates for motor vehicles, Valuation of privately imported motor vehicles, Concessionary entry for motor vehicles

This detail was last updated on Thursday, 01 August 2013

The following depreciation deductions can be made from the purchase cost of vehicles personally owned and personally used overseas by the importer for not less than 90 days before the vehicle was handed in for shipment to New Zealand or the date the owner departed for New Zealand, whichever is earlier.

Once qualified for a depreciation deduction the depreciation period is calculated from the time of delivery (the date possession is taken following purchase) until the date on which the ship or aircraft carrying the vehicle arrives in New Zealand territorial waters.

Period of ownership and use overseas 
Depreciation deduction
(%)
Less than 90 days 0​
3 months or more, but less than 4 months  13
4 months or more, but less than 6 months 20​
6 months or more, but less than 9 months 27.5
9 months or more, but less than 1 year 35​
1 year or more, but less than 2 years​ 50
2 years or more, but less than 3 years 60​
3 years or more, but less than 4 years  70​
4 years or more 75​
 

In normal circumstances, the maximum depreciation is 75 percent, but a special deduction (tropical depreciation) may be allowed in some instances where it can be demonstrated that high heat and humidity have accelerated the deterioration of a vehicle. The maximum tropical allowance to be given = 20% deduction.

For the purposes of applying depreciation only, length of ownership and use overseas by an importer is measured from the time of delivery (the date possession is taken following purchase) until the date the vehicle arrives in New Zealand. Note that this is not the same measure used to determine if the vehicle qualifies for concessionary entry.

This detail was last updated on Monday, 05 November 2012

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