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