Customs Charges

More detail below on:

Calculation of Customs Charges

Where applicable, Customs duty is levied on the transaction value of the goods (the price actually paid for them). Goods and Services Tax (GST) of 12.5 percent is then calculated on the duty-inclusive value plus international freight and insurance charges. If there is no transaction (such as the goods being supplied free of charge, or a relationship between the supplier and importer which affects the transaction price), an alternative form of valuation may be used.

No revenue collection will be made if the total amount owing on the goods imported is less than $50. This revenue waiver does not apply to alcohol or tobacco products.

For further information about valuation of goods or calculation of charges, please contact any Customs office.

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Payment of Customs Charges

Payments will only be accepted in New Zealand currency. Cash payment (which includes cash and cheques) is required for imports via air or sea. Personal cheques may only be accepted up to NZ$1,000.

MasterCard and VISA are accepted for imports made by private persons on goods for their own personal use via mail. Call 0800 388 437 to make a payment.

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Customs Charges - Imported Goods

Imported goods, such as those purchased on eBay and other international websites, may be subject to the payment of duty and/or GST.

Regardless of whether the imported goods incurred taxes in the country of purchase or not, it does not exempt the importer from the payment of New Zealand duty and/or GST.

In addition to the payment of duty and GST, an Import Entry Transaction Fee of $25.38 (GST inclusive) may apply. This fee is payable at the same time that duty and GST is collected and includes a biosecurity risk screening levy of $3.38 collected by Customs on behalf of the Ministry of Agriculture and Forestry/Biosecurity New Zealand (MAFBNZ).

The following list provides duty information on goods commonly imported by private individuals. The rates are a maximum rate – in some instances the duty rate may be less than that shown, as a specific concession or preference rate may apply.

You should also check for any import prohibitions.

If you require further duty rate information, please contact any Customs office.

Alcohol and Tobacco Products

Alcohol Beverage		Duty / GST amount $
Beer, 9 litre pack (24 cans/bottles)	Alcohol strength 0-1.15%	1.25
	Alcohol strength 1.16-2.5%	4.88
	Alcohol strength 2.51-4.35%	10.72
	Alcohol strength 4.36-5%	13.05
	Alcohol strength 5.01% or greater	14.27
French Champagne	750 ml	6.96
Table Wine	750 ml	5.02
Vermouth	750 ml	8.11
Sherry and Port	750 ml	9.30
Whisky / Bourbon	750 ml	18.46
	1000 ml	24.24
	1125 ml	27.07
	1750 ml	41.21
Premium Whisky (VFD NZ$70 or more per bottle)	750 ml	21.82
	1000 ml	28.98
Brandy	750 ml	16.57
	1000 ml	22.10
	1125 ml	24.81
Cognac	700 ml	26.22
	1000 ml	32.10
Gin	750 ml	17.20
	1000 ml	22.48
	1125 ml	25.18
Vodka	750 ml	18.07
	1000 ml	23.98
	1125 ml	27.06
Rum	750 ml	17.45
	1000 ml	22.98
	1125 ml	26.43
Liqueurs	700/750ml	16.62
	1000 ml	21.65
Cream Liqueurs	700/750ml	12.05
	1000 ml	16.14
	1750 ml	28.93

Tobacco products		Duty rate
Tobacco	per 250 grams	$105.38
Cigarettes	per 200	$69.51
Cigars (including cigarillos and other small cigars)		The rate of duty depends on the quantity and size of the cigars imported. Contact your nearest Customs office for specific information.

Commonly Imported Goods for Private Use

Goods and Services Tax (GST) is also payable in addition to the duty rate shown.

Item	Duty rate %
Adding machines	Free
Aerials – electrically operated, for motor vehicles	Free
Other	7
After shave	7
Albums (photo)	7
Amplifiers	7
Answerphones	Free
Apparel – men’s and women’s	15
Apparel – babies’	Free
Baby strollers	7
Baby backpacks	7
Baby car seats	10
Bags, brief cases, etc.	7
Battery chargers	7
Blankets (not electric)	8.5
Bicycles	Free
Bicycle helmets	17
Binoculars	Free
Boats	7
Boat fittings	7
Boogie boards	7
Books	Free
Breadmakers	7
Burglar alarms	7
Calculators	Free
Calendars	Free
Cameras – digital, still, movie, video	Free
Candles	6.5
Caneware (not furniture)	6.5
Caps, baseball type	15
Car seats	10
Car parts (not car bodies, tyres)	10
Carpet/rugs	17
Cassette deck/recorders	7
Cassette players	7
Cassette tapes – audio recorded, audio blank, video blank	Free
Cassette tapes – video recorded	6.5
Cassette tapes – video blank	Free
C B units hand held	Free
Cellphones	Free
Ceramic tiles – mosaic	Free
Ceramic tiles – other	7
Chainsaws	Free
Chinaware/crockery	7
Cigarette lighters	7
Clocks, electric	Free
Clock radios	Free
Clothes driers	7
Coffee percolators	7
Coffee – unroasted beans	Free
Coffee – roasted beans, instant	6.5
Compact disc players	Free
Computers (home)	Free
Computer printers	Free
Confectionery	6.5
Cosmetics	7
Cricket helmets	Free
Crock pots	7
Crops/whips	6.5
Cutlery	7
Cricket bats	7
Cricket gloves	7
Crystal houseware	Free
Curtain fabric of cotton	Free
Curtains fabric other than cotton	12.5
Cushion & cushion covers	12
Curtain rods of plastic	7
Depth sounders	7
Dictaphones	7
Dinghies of rubber	7
Dinner sets	7
Dishwashers (domestic)	7
Dolls	7
Drinking glasses	Free
DVD players	Free
Electric blankets	7
Electric can openers	Free
Electric hairclippers – for humans	5
Electric hairclippers – for animals	Free
Electric knives	Free
Electric sharpeners	Free
Electric shavers	Free
Electric stoves	7
Enlargers (photographic)	Free
Equalizers	Free
Fax machine	Free
Films	Free
Firearms	Free
Fishing line of nylon	Free
Fishing reels	Free
Fishing rods	7
Flash equipment	Free
Food grinders (electric)	Free
Food mixers (electric)	Free
Food processors	Free
Footwear	17
Fur coats	7
Furniture	7
Garage door openers	7
Gas operated BBQ's	7
Glasses	Free
Golf balls	Free
Golf bags	7
Golf clubs	Free
Groceries	7
Graphic equalisers	7.5
Guitars	Free
Hairdryers	Free
Haircurlers	Free
Handbags	7
Headphones	Free
Heaters (electric)	7
Helmets (crash) motorcycle and motor racing	Free
Intercoms	Free
Irons	7
Jewellery	7
Jugs (electric)	7
Kitchen utensils	7
Kitset houses	7
Lamps – of metal and glass	7
Lamps – torches	Free
Lenses – photographic	Free
Lego blocks	7
Linen – fitted sheets, frilled pillowcases, mattress covers, eiderdown cases, quiltcases, valances	8.5
Linen – tablecloths	5
Linen – kitchen linen	Free
Microphones	Free
Microwave ovens	Free
Mirrors	7
Metal detectors	7
Modems	Free
Model engines – electric	6.5
Model engines – internal combustion, other	7
Motor cycle parts	Free
Motor car parts (other than car bodies and tyres)	10
Musical instruments	Free
Navigational equipment – radar and radio navigation	Free
Ornaments – china, ceramic, glass, ivory, metal, wooden	7
Ornaments – wooden	6.5
Ovens, microwave	Free
Outboard motors	Free
Paint	5
Paintings	Free
Paintball guns	Free
Perfume	5
Pewter ware – statuettes and ornaments	7
Pewter ware – other	5
Photo albums	Free
Picture frames – metal	7
Picture frames – wood	5
Pocket knives	Free
Pots and pans	7
Prams	7
Projectors – movie, still	Free
Purses	7
Racquets	7
Radar and remote control apparatus – for toys	7
Radar and remote control apparatus – other	Free
Razors (electric)	Free
Record players	Free
Record turntables	Free
Record needles	Free
Record cartridges	Free
Records	Free
Roller blades	7
Roller skates	7
Roof racks	8.5
Rugs (travel)	Free
Saddles	7
Sandwich makers	7
Sarongs	17
Sewing machines	Free
Shavers (electric)	Free
Skateboards	Free
Skis – snow skis, bindings	Free
Skis – water	7
Sleeping bags	7
Softball helmets	Free
Snowboards	Free
Space heaters	7
Speakers	7
Stationery	7
Strollers	7
Suitcases	7
Sunglasses	Free
Surfboards	7
Tableware of ceramics	7
Tapes – audio recorded, audio blank, video blank	Free
Tapes – video recorded	6.5
Tea	Free
Telephones – cellular, other	Free
Telephone answering machines	Free
Televisions	Free
Tents	7.5
Toasters	7
Torches	Free
Toys	7
Turntables	Free
Typewriters	Free
Tyres – motorcycle	Free
Tyres – other	11.5
TV games	7
Umbrellas	7.5
Vacuum cleaners:	Free
Video cameras	Free
Video machines	Free
Voltage meters	Free
Wallpaper	Free
Watches	Free
Waterbed mattresses	7
Watersport helmets	Free
Washing machines, domestic	7
Wet suits	7

 

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