Types of duties, fees & charges

There are several different elements that may make up your Customs charges when you import or export goods.

For instance, you may be able to claim depreciation if you are importing household effects or a motor vehicle. For some goods you may need to pay a levy to other New Zealand agencies. And sometimes, if we need to give Customs clearance for imported or exported goods, we will charge a fee.

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 may need to pay.

We have listed here many of the different duty rates, fees, and applicable charges, as well as information on depreciation and valuation.

Try using the filter to narrow your search down.

This description was last updated on: Tuesday, 18 February 2014 .

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Order List

The Excise and Excise-equivalent Duties Table in the Working Tariff Document of New Zealand has a full listing and description of all the excisable goods and excise rates.

The following table provides the current excise duty rates on commonly manufactured alcohol products. Goods and services tax (GST) has not been included. The annual adjustment to the excise and excise-equivalent duty rates on alcoholic beverages took place on 1 July 2014. 

 
Alcoholic products
Excise rate (GST excl.)
Ice cream and other edible ice
containing more than 1.15% vol but not more than 2.5% vol
42.401 cents per litre
containing more than 2.5% vol but not more than 6% vol $28.273 per litre alcohol
containing more than 6% vol but not more than 9% vol
$2.2617 per litre
containing more than 9% vol but not more than 14% vol
$2.8273 per litre
containing more than 14% vol but not more than 23% vol $51.493 per litre alcohol
containing more than 23% vol $51.493 per litre alcohol
Beer​ ​ containing more than 1.15% vol but not more than 2.5% vol 42.401 cents per litre
containing more than 2.5% vol  $28.273 per litre alcohol
Wine of fresh grapes​ ​
containing more than 14% vol, fortified by the addition of spirits or any substance containing spirits
$51.493 per litre alcohol
other (unfortified table wine) $2.8273 per litre
Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances containing more that 14% vol, fortified by the addition of spirits or any substance containing spirits $51.493 per litre alcohol
other $2.8273 per litre
Other fermented beverages (such as cider, perry, mead)​ ​ ​ ​ ​ containing more than 1.15% vol but not more than 2.5% vol 42.401 cents per litre
containing more than 2.5% vol but not more than 6% vol $28.273 per litre alcohol
containing more than 6% vol but not more than 9% vol $2.2617 per litre
containing more than 9% vol but not more than 14% vol $2.8273 per litre
containing more than 14% vol but not more than 23% vol $51.493 per litre alcohol
containing more than 23% vol $51.493 per litre alcohol
Spirits and spirituous beverages ​ ​ ​
the strength of which can be ascertained by OIML hydrometer (brandy, whisky, rum and tafia, gin and geneva, vodka)
 
other:
$51.493 per litre alcohol
containing more than 1.15% vol but not more than 2.5% vol 42.401 cents per litre
containing more than 2.5% vol but not more than 6% vol $28.273 per litre alcohol
containing more than 6% vol but not more than 9% vol $2.2617 per litre
containing more than 9% vol but not more than 14% vol $2.8273 per litre
containing more than 14% vol but not more than 23% vol $51.493 per litre alcohol
containing more than 23% vol $51.493 per litre alcohol
Bitters ​ containing not more than 23% vol $51.493 per litre alcohol
containing more than 23% vol​ $51.493 per litre alcohol​
Liqueurs and cordials​ ​ ​ ​ ​ ​ containing more than 1.15% vol but not more than 2.5% vol​ 42.401 cents per litre​
containing more than 2.5% vol but not more than 6% vol​ $28.273 per litre alcohol​
containing more than 6% vol but not more than 9% vol​ $2.2617 per litre​
containing more than 9% vol but not more than 14% vol​ $2.8273 per litre​
containing more than 14% vol but not more than 23% vol​ $51.493 per litre alcohol​
containing more than 23% vol​ $51.493 per litre alcohol​
 

Rate: Various

Last updated: Tuesday, 01 July 2014

The Health Promotion Agency (HPA) has taken over the functions previously carried out by the Alcohol Advisory Council (ALAC). From 1 July 2013 the ALAC levy became known as the HPA levy.

The annual adjustment to the levy on alcohol products took place on 1 July 2014. Alcohol products removed from a licensed manufacturing area or imported after midnight on 30 June 2014 are subject to the new rates.

The payment of the HPA levy, and the GST on the levy, should continue to be recorded on entries as the ALAC levy, until further notice.

A summary of the current alcohol products and rates are:

Alcoholic beverage​ Rate from 1 July 2014
Beer
containing more than 1.15% vol but not more than 2.5% vol
0.5658 cents per litre 
containing more than 2.5% vol​ 1.6553 cents per litre​
Wine of fresh grapes
containing more than 14% vol, fortified by the addition of spirits or any substance containing spirits 
​6.8297 cents per litre 
 
other​
3.7721 cents per litre
Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances
containing more than 14% vol, fortified by the addition of spirits or any substance containing spirits
6.8297 cents per litre 
other​ 3.7721 cents per litre​
Other fermented beverages (such as cider, perry, mead)
​ ​ ​ ​
containing more than 1.15% vol but not more than 2.5% vol 0.5658 cents per litre
containing more than 2.5% vol but not more than 6% vol 1.6553 cents per litre​
containing more than 6% vol but not more than 9% vol  3.0177 cents per litre​
containing more than 9% vol but not more than 14% vol ​3.7721 cents per litre​
containing more than 14% vol but not more than 23% vol ​ ​6.8297 cents per litre​
containing more than 23% vol
14.5258 cents per litre
Spirits and spirituous beverages
​ ​ ​ ​ ​ ​
the strength of which can be ascertained by OIML hydrometer (brandy, whisky, rum and tafia, gin and geneva, vodka) other  14.5258 cents per litre
containing more than 1.15% vol but not more than 2.5% vol 0.5658 cents per litre ​
containing more than 2.5% vol but not more than 6% vol​ 1.6553 cents per litre​
containing more than 6% vol but not more than 9% vol​ 3.0177 cents per litre​
containing more than 9% vol but not more than 14% vol​ 3.7721 cents per litre​
containing more than 14% vol but not more than 23% vol​ 6.8297 cents per litre​
containing more than 23% vol
14.5258 cents per litre
Bitters
containing not more than 23% vol 6.8297 cents per litre
containing more than 23% vol
14.5258 cents per litre
Liqueurs and cordials
​ ​ ​ ​
containing more than 1.15% vol but not more than 2.5% vol 0.5658 cents per litre
containing more than 2.5% vol but not more than 6% vol​ 1.6553 cents per litre​
containing more than 6% vol but not more than 9% vol​ 3.0177 cents per litre​
containing more than 9% vol but not more than 14% vol ​ 3.7721 cents per litre​
containing more than 14% vol but not more than 23% vol​ 6.8297 cents per litre​
containing more than 23% vol
14.5258 cents per litre
 

Rate: Various

Last updated: Tuesday, 01 July 2014

Customs collects these on behalf of the Ministry of Business, Innovation & Employment (formerly Ministry of Economic Development) on imported goods. These duties may be applied when:

  • Dumped goods are sold to importers in New Zealand at prices lower than their selling price in the exporter’s domestic market, or at prices lower than their full cost. The amount or margin of dumping can be offset by imposing an anti-dumping duty.
  • Goods have benefited from a foreign government subsidy which lowers the price of the goods exported to New Zealand.

This subsidy can be offset by levying a countervailing duty.

For details on imported goods subject to anti-dumping duties, including Customs' Instructions for each product, please search for Trade Remedies on the Ministry of Business Innovation and Employment’s website.

Rate: Various

Last updated: Friday, 12 July 2013
 
Annual licence fees (including GST)
Fee $
Customs controlled area licensed for the purpose specified in section 10(c) of the Act (General CCA)
 690.00
Customs controlled area licensed for the purpose specified in section 10(b) of the Act (Export CCA):​
(a) where a new licence is granted to the applicant in respect of the area
2,875.00​
(b) where a licence is already held
      (i) higher
      (ii) lower
 
2,875.00
  460.00​
Customs controlled area licensed for the purpose specified in regulation 6(b) (Duty-free shop): ​
(a) where a new licence is granted to the applicant in respect of the area ​
2,875.00​
(b) where a licence is already held
      (i) higher
      (ii) lower
 
2,875.00
  460.00​
Customs controlled area licensed for the purpose specified in section 10(b) of the Act and for the purpose specified in regulation 6(b) (Duty-free shop):​
(a) where a new licence is granted to the applicant in respect of the area ​
2,875.00​
(b) where a licence is already held 
      (i) higher
      (ii) lower
 
2,875.00
  460.00​
 

Rate: Various

Last updated: Tuesday, 23 October 2012

The following lists the duty rates applicable to some commonly imported items. The Working Tariff Document of New Zealand has a full listing and any concessions or preferential tariffs that may apply.

In most cases goods and services tax (GST) will need to be applied once you work out your Customs duty. 

Item​ Duty rate (%)​
Aerials:
 
     - electrically operated for motor vehicles
0
     - other
5
Albums (photo)
0
Amplifiers
5
Answerphones
0
Apparel:
 
     - men's
10
     - women's
10
     - babies'
0
Baby strollers
5
Bags (briefcases, etc)
5
Battery chargers:
 
     - for nickel cadmium batteries
0
     - other
5
Bedding - blankets (not electric)
5
Bicycles
0
Binoculars
0
Boats
5
Books​ 0​
Boat fittings
5
Burglar alarms
5
Calculators
Calendars
0
Cameras:
 
     - film
0
     - digital
0
     - video
0
Cane ware (other than cane furniture)
5
Carpet/rugs
10
Cassette deck/recorders
0
Cassette players
0
Cassette tapes (audio and video)
0
C B Units
0
Cell phones​ ​0
Ceramic tiles:
 
     - mosaic
0
     - other
5
Chainsaws
0
Chinaware/crockery
5
Cigarette lighters
5
Clocks (electric)
0
Clock/radios
0
Clothes driers
5
Clothing​ ​10
Coffee percolators
0
Compact disc players
0
Computers (desktop/laptop/tablet)
0
Computer software (on media)​ ​0
Confectionery
5
Cosmetics
5
Crock Pots
5
Crops/Whips
5
Cutlery
5
Depth sounders
5
Dictaphones
0
Dinghies (rubber)
5
Digital media (flash drives, memory cards)​ 0​
Dinner sets
5
Dishwashers (domestic)
5
Drinking glasses
0
DVD portable players
0
DVD recorders
0
Electric blankets
5
Electric can openers
0
Electric hair-clippers
0
Electric knives
0
Electric sharpeners
0
Electric shavers
0
Electric stoves
5
Enlargers (photographic)
0
Equalizers
0
Films
0
Firearms
0
Flash equipment
0
Food grinders (electric)
0
Food mixers (electric)
0
Food processors
0
Footwear
10
Fur Coats
5
Furniture
5
Gaming consoles​ ​0
Garage door openers
0
Gas operated BBQs
5
Glasses (prescription)
0
Golf balls
0
Golf clubs
0
Groceries
5
Guitars
0
Hairdryers
0
Hair curlers/hair straighteners
0
Handbags
5
Hand tools (electrical and other)
0
Hats
10
Headphones
0
Heaters (electric)
5
Helmets (crash)
0
Inflatable dinghies
5
Instant coffee
5
Intercoms
0
I-pods
0
Irons
0
Jet skis​ ​5
Jewellery
5
Jugs (electric)
5
Knives:
 
     - Butchers and slaughtermen's, kitchen, table
5
     - Other
0
Lamps:
 
     - Metal, glass
5
     - Motor vehicle
0
     - Torch
0
Lens (photographic)
0
Linen:
 
     - Fitted sheets, pillowcases, mattress covers, 
       eiderdown cases, quilt cases and valances
5
     - Kitchen linen
0
     - Other
5
Massagers (vibratory)
0
Microphones
0
Microwave ovens
0
Mirrors
5
Metal detectors
0
Model engines:
 
     - Electric
0
     - Internal combustion
0
     - Other
5
Motor cycle parts
0
Model railways​ ​5
Motor vehicle parts
5
MP3 players
0
Musical instruments
0
Navigational equipment:
 
     - Radar navigation
0
     - Radio navigation
0
     - GPS units​ ​0
Optical discs (CD/DVD)​ ​0
Ornaments:
 
     - China
0
     - Ceramic
0
     - Glass
5
     - Ivory
5
     - Metal
0
     - Wooden
0
Outboard motors
0
Paint
5
Perfume
5
Pewter ware:
 
     - Statuettes/ornaments
0
     - Other
0
Photo albums
0
Picture Frames:
 
     - Metal
5
     - Wood
5
Pots and pans
5
Prams
5
Projectors (film and video)
0
Purses
5
Racquets
0
Radar and remote control apparatus:
 
     - For toys
0
     - Other
0
Radios:
 
     - Radio broadcast receivers other than car radios
0
     - Car radios
5
     - Other
0
Razors (electric)
0
Record turntables
0
Record needles
0
Record cartridges
0
Records (discs)
0
Roller skates
0
Roof racks
5
Rugs (travel)
0
Saddles
5
Sandwich makers
5
Sewing machines
0
Shavers (electric)
0
Shoes​ ​10
Skateboards
0
Skin care products​ ​5
Skis:
 
     - Snow
0
     - Water
5
Sleeping bags
5
Snowboards
0
Space heaters
5
Spark plugs
0
Speakers
5
Spectacles​ ​0
Stationery
5
Stones (natural, unmounted)
0
Strollers
5
Suitcases
5
Sunglasses
0
Surfboards
5
Tapes (audio and video)
0
Telephones
0
Telephone answering sets
0
Television sets
0
Tents
5
Toasters
5
Torches
0
Toys and models
5
Turntables
0
Typewriters
0
Tyres:
 
     - Motorcycle
0
     - Other 508mm and over
0
     - Other
5
Umbrellas
5
Vacuum cleaners
0
Vibrators (massagers)
0
Video cameras
0
Video and PC games (on media)​ ​0
Video machines
0
Voice recorders (digital)
0
Voltage meters
0
Wallpaper
5
Watches
0
Waterbed mattresses
5
Washing machines (domestic)
5
Wet suits
5
 

Rate: Various

Last updated: Tuesday, 06 March 2012

The current Customs duty rates on alcohol and tobacco products (accompanied goods).

The annual adjustment to the duty rates on alcoholic beverages took place on 1 July 2014.

The annual indexation increase to excise and excise-equivalent duty rates on tobacco and tobacco products, together with a separate 10 percent increase took place on 1 January 2014.

 
Alcohol beverage
Duty/GST
amount $
Beer (1.98 litre pack/6 cans/bottles)​​
Alcohol strength 0 – 1.15%  1.50​
Alcohol strength 1.16 – 2.5% ​
2.47
Alcohol strength 2.51 – 4.35% ​
4.06
Alcohol strength 4.36 – 5% ​
4.72
Alcohol strength 5.01% or greater​
5.04​
French champagne 750ml 8.44​
Table wine​ ​ 750ml – NZ/Australian origin  4.69​
750ml – Other​
5.55​
Sherry and port​ ​ 750ml – NZ/Australian origin  9.81​
750ml – Other​
10.67
Vermouth 750ml 9.81
Whisky and bourbon​ ​ ​ ​ 750ml 22.27
1000ml  29.24
1125ml 32.65
1750ml 49.71
Premium whisky
(VFD NZ$70 or more)
​ ​
750ml 26.32
1000ml​
34.94
Brandy​ ​ ​ 750ml  20.02
1000ml ​
26.69
1125ml​
29.95
Cognac​ ​ 750ml  31.58
1000ml 38.69
Rum​ ​ ​ 750ml  21.07
1000ml  27.74
1125ml 31.90
Vodka​ ​ ​ 750ml  21.82
1000ml  28.94
1125ml 32.65
Gin and geneva​ ​ ​ 750ml  20.77
1000ml 27.14
1125ml 30.40
Liqueurs​​ 750ml 19.90
1000ml 26.12
Cream liqueurs​ ​ ​ 750ml 14.27
1000ml​
19.11
1750ml 34.21
 
Tobacco product Duty/GST
amount $
Tobacco​ ​ per 250gm – Australian Origin 224.95
per 250gm – Other​
225.52
Cigarettes​ ​ ​ ​
per 200 – NZ/Australian Origin
128.12
per 250 – NZ/Australian Origin​
160.15
per 200 – Other​
129.14
per 250 – Other​
161.43
Cigars per 50 394.99
Cigarillos​ per 10​ 19.53


If you need further information, please contact Customs on 0800 428 786 (0800 4 CUSTOMS).

Rate: Various

Last updated: Tuesday, 01 July 2014

​If you do not meet the criteria for concessionary entry then the following Customs duty rates apply:

Type of vehicle
Duty rate
Motor cycle
Free
Motor car
Free
Ambulance
10%​
Motor home/camper van
10%​
Motor vehicle for the transport of 10 or more persons
5%​
 

Rate: Various

Last updated: Friday, 15 April 2011

When you import goods, you are required to specify the Customs value on the import entry clearance. This is important as the rate of duty will be charged based on the valuation you provide.

The usual method for establishing the Customs value is by using the transaction value.

Transaction value

The transaction value is the price paid or payable for the imported goods, with certain additions and deductions.

Additions to the price paid or payable for the goods include:

  • Commissions.
  • Packing costs.
  • Assists (materials supplied by the buyer).
  • Proceeds of resale accruing to the seller.
  • Foreign inland freight charges (paid to or for the benefit of the seller).
  • Royalties.
  • Licence fees.

Possible deductions include:

  • Overseas freight and insurance charges (to the extent that they are included in the price paid or payable) are deducted to establish the transaction value.

The acceptance of transaction value by Customs is subject to certain conditions. Two of the main conditions are:

  • There must be a sale for export to New Zealand. Goods that have not been sold for export (such as goods on consignment or supplied free of charge) cannot be valued by this method.
  • It must be shown that the price paid or payable has not been influenced by any relationship between the importer and the seller.

Alternative methods for determining the Customs value

Where the transaction value cannot be used, there are alternatives for determining the Customs value:

  • Identical or similar goods value – the transaction value of identical or similar goods sold for export to New Zealand.
  • Deductive value – the sale price of the goods in New Zealand adjusted for costs incurred after shipment.
  • Computed value – value based on cost of production, general expenses and profits in the country of origin relating to the imported goods.
  • Residual basis of valuation – value determined by Customs based on a flexible interpretation of one of the previous methods.

Methods of valuation that cannot be used

Goods may not be valued using the following:

  • The price of similar goods produced in New Zealand.
  • The price of the same goods sold for export to another country or on the domestic market of the country of export.
  • Minimum Customs values.
  • Arbitrary or fictitious values.

Rate: N/A

Last updated: Friday, 15 April 2011

​A depreciation allowance for length of personal ownership and use may be given. This is worked out on the length of personal ownership – as follows:

Period of ownership and use overseas 
Depreciation deduction (%)
0–3 months
10​
3–6 months 
20
6–12 months
33​
12–21 months
50
 

Rate: Various

Last updated: Friday, 15 April 2011

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.

Rate: Various

Last updated: Monday, 05 November 2012

​The Excise and Excise-equivalent Duties Table in the Working Tariff Document of New Zealand has a full listing and description of all the excisable goods and excise rates.

The following provides excise rates on commonly manufactured fuel products. Goods and services tax (GST) has not been included. The excise rate on motor spirits increased by 3 cents per litre on 1 July 2014. A further increase of three cents per litre is due on 1 July 2015.

Fuel products
Excise rate (GST excl.)
​Motor spirits 56.524 cents per litre + 8 cents per gram of Pb (lead)
Methanol​
30.2c per litre
Natural gas (when compressed by a natural gas fuelling facility for use as a motor vehicle fuel) 
$3.17 per gigajoule​
Liquified petroleum gas​
10.40c per litre​
 

Rate: Various

Last updated: Tuesday, 01 July 2014

An export entry transaction fee of NZ$12.01 (GST inclusive) is payable on every export entry for goods exported under an approved secure exports scheme.

An export entry transaction fee of NZ$17.94 (GST inclusive) is payable on every export entry for goods not exported under an approved secure exports scheme.

Rate: Various

Last updated: Wednesday, 31 July 2013

​Goods and services tax (GST) of 15 percent is calculated on the sum of the following amounts:

Rate: 15%

Last updated: Friday, 13 May 2011

Unlike other Customs administrations, there is no provision for travellers to obtain a refund of goods and services tax (GST) on their purchases when they leave the country.

In order to purchase goods without payment of GST, travellers are required to purchase from a duty-free shop, or arrange for the retailer/supplier to either export the goods or deliver them to a Customs controlled area for departing or arriving passengers.​

Rate: N/A

Last updated: Friday, 15 April 2011

​In line with the Heavy Engineering Research Levy (HERL) Act 1978, Customs collects a research levy on imports of heavy steel and welding consumables. The levy is to be used by the New Zealand Heavy Engineering Research Association (HERA) to promote and conduct research and other scientific work into or relating to the heavy engineering industry. To find out more about HERA visit www.hera.org.nz

The levy applies to those heavy steel and welding consumables described in the tariff classifications set out in the schedules of the HERL Act. The current tariff classifications for heavy steel are defined in Schedule 2 of the Act and welding consumables in Schedule 3.

The current rates of the research levy are set by the Heavy Engineering Research Levy Notice 2013.

Rate: Heavy steel as per Schedule 2: ​ NZ$10.00 per tonne
Welding consumables as per Schedule 3:​ NZ$0.05 per kilogram

 

If you consider you have paid a research levy to Customs in error or in excess of the amount properly payable you can contact the Trade Assurance (Audit) at Customs about a refund. Customs can be contacted at New Zealand Customs Service, PO Box 29, Shortland Street, Auckland 1140. If you are importing a good which is subject to this research levy but are not engaged in heavy engineering, you can contact HERA for a refund.

Rate: Various

Last updated: Tuesday, 02 July 2013

An import entry transaction fee (IETF) of NZ$29.26 (GST inclusive) is payable on every import entry clearance and import declaration for goods.

Note: A Ministry for Primary Industries biosecurity system entry levy of NZ$17.63 (GST inclusive) is payable on every entry on which an IETF is payable and is collected by Customs at the same time as the IETF.

Rate: Combined fee is: NZ$46.89 (GST inclusive)

Last updated: Wednesday, 31 July 2013

​An inward cargo transaction fee of NZ$30.66 (GST inclusive) is payable on every electronic cargo information declaration (ECI) for goods imported by air.

An inward cargo transaction fee of NZ$359.82 (GST inclusive) is payable on every electronic cargo information declaration (ECI) for goods imported by sea.

Rate: Air: NZ$30.66; Sea: NZ$359.82 (GST inclusive)

Last updated: Friday, 15 April 2011

This is a fee charged for security screening of imported goods carried out by the Ministry for Primary Industries.

Rate: NZ$17.63

Last updated: Wednesday, 31 July 2013

​An outward cargo transaction fee of NZ$11.51 (GST inclusive) is payable on every electronic cargo information declaration (ECI) for goods exported by air.

An outward cargo transaction fee of NZ$28.83 (GST inclusive) is payable on every electronic cargo information declaration (ECI) for goods exported by sea.

Rate: Air: NZ$11.51; Sea: NZ$28.83 (GST inclusive)

Last updated: Wednesday, 31 July 2013

Customs collects the Synthetic Greenhouse Gas (Goods) Levy on goods containing hydrofluorocarbons (HFCs) and perfluorocarbons (PFCs) under the Climate Change Response Act 2002 and the Climate Change (SGG Levies) Regulations 2013.

The levy applies to a range of imported goods including fridges, freezers, heat pumps, air-conditioners, and refrigerated trailers. It is linked to the price of carbon and varies between items to reflect the amount of gas, the specified gas and its global warming potential.

The Ministry for the Environment reviews the levy annually with new rates effective from 1 January each year.

The SGG levy rates are available on the New Zealand Legislation website. The 2014 rates have now been incorporated into Schedule 2 of the regulations (the Climate Change [Synthetic Greenhouse Gas Levies] Regulations 2013).

Anyone who imports goods subject to the levy must pay the levy to Customs at the same time as any duty under the Customs and Excise Act would be paid, if any were payable.

The Synthetic Greenhouse Gas (Vehicle) Levy is collected by the NZ Transport Agency (NZTA) when vehicles are first registered in New Zealand.

For more information see Fact Sheet 47 – Synthetic Greenhouse Gas (Goods) Levy, or contact Customs on 0800 428 786 (0800 4 CUSTOMS).

Rate: Various

Last updated: Friday, 31 January 2014

The Excise and Excise-equivalent Duties Table in The Working Tariff Document of New Zealand has a full listing and description of all the excisable goods and excise rates.

The following table provides current excise rates on commonly manufactured tobacco products. GST has not been included. The annual indexation increase to excise and excise-equivalent duty rates together with a separate 10 percent increase last took place on 1 January 2014.

The rates are those set out in the Excise and Excise-equivalent Duties Table (Tobacco Products Indexation and Separate 10% Increase) Amendment Order 2013, as follows:

Tobacco products
Excise rate (GST excl.)
Manufactured cigarettes​
exceeding in weight 0.8kg actual tobacco content per 1,000 cigarettes $777.18 per kilo of tobacco content (KTC)
not exceeding in weight 0.8kg actual tobacco content per 1,000 cigarettes
$545.39 per 1,000 cigarettes​
Smoking tobacco, homogenised or reconstituted tobacco
$777.18 per kilo of tobacco content (KTC)
Other tobacco products eg, snuff, cigars, cheroots, and cigarillos​ $681.72 per kilo of tobacco content (KTC)​

 
If you need further information, please contact Customs on 0800 428 786 (0800 4 CUSTOMS).

Rate: Various

Last updated: Tuesday, 04 February 2014

If applicable, Customs charges imposed on your imported motor vehicle will be based on its Customs valuation. The Customs value of privately imported new or used motor vehicles is determined in accordance with the provisions of the Second Schedule of the Customs and Excise Act 1996.

Normal valuation

In normal circumstances, the Customs value is determined as the price paid or payable overseas for the vehicle (this includes registration fees and insurance costs paid to the retailer) by the importer, less:

  • any overseas duties or taxes included in the price paid, which have been rebated or refunded before the vehicle arrives in New Zealand (documentary evidence of this must be provided)
  • an allowance for depreciation if the vehicle has been personally owned and used overseas by the importer for not less than 90 days prior to the arrival of the vehicle in New Zealand.

Alternative valuation

If insufficient or unsatisfactory information has been supplied, we may determine a value employing an alternative method. For example, an alternative method of valuation may be used if:

  • the importer has purchased the vehicle overseas at an unrealistically low or token price
  • the vehicle was acquired by the importer as a gift or prize
  • the vehicle was constructed overseas by the importer
  • the value of the vehicle has been altered significantly after the date of purchase, for example when major restoration, modification or improvement has occurred
  • use of the depreciation allowance results in an unrealistically high Customs value.

To determine an alternative valuation:

  • the New Zealand market value of the vehicle, as imported, is established
  • a series of deductions are made for such things as overseas freight and insurance, duty (where applicable), goods and services tax (GST) and normal mark-ups, until a nominal value for duty can be determined
  • duty (if applicable) and GST are calculated on the nominal value.

Rate: N/A

Last updated: Tuesday, 06 March 2012