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Customs Charges

More detail below on:

Calculation of Customs Charges
Payment of Customs Charges
Customs Charges - Imported Goods
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.
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.
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