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Customs charges

More detail below on:

Calculation of Customs charges
Payment of Customs charges
Customs charges — imported goods
Customs charges
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) 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.

The GST rate is 12.5 percent on or before 30 September 2010 and 15 percent on or after 1 October 2010.

No revenue collection will be made if the total amount owing on the goods imported is less than $50 ($60 on or after 1 October 2010). 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, an import transaction fee) may apply. This fee is $24.75 on or before 30 September 2010 and $25.30 on or after 1 October 2010 and is payable at the time that your goods are cleared. A biosecurity risk screening levy of $12.50 (12.77 on or after 1 October 2010 ) is also collected by Customs on behalf of MAF Biosecurity New Zealand.

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.

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Customs charges
The following lists the duty rates applicable to some commonly imported items.

Note: GST has not been included and must be added.

 

 Item

  

 Duty rate (%)

 Adding machines  0
 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 (brief cases, etc)  5
 Battery chargers:
     - for nickel cadmium batteries  0
     - other  5
 Bedding - blankets (not electric)  5
 Bicycles  0
 Binoculars  0
 Boats  5
 Boat fittings  5
 Burglar alarms  5
 Calculators  0 
 Calendars  0
 Cameras:
     - still  0
     - movie  0
     - video  0
 Caneware (other than cane furniture)  5
 Carpet/rugs  10
 Cassette deck/recorders  0
 Cassette players  0
 Cassette tapes:
     - audio recorded  0
     - audio blank  0
     - video recorded  0
     - video blank  0
 C B Units:
     - hand held  0
     - other  0
 Ceramic tiles:
     - mosaic  0
     - other  5
 Chainsaws  0
 Chinaware/Crockery  5
 Cigarette Lighters  5
 Clocks (Electric)  0
 Clock/Radios  0
 Clothes Driers  5
 Coffee Percolators  0
 Compact Disc players  0
 Computers (Home)  0
 Confectionary  5
 Cosmetics  5
 Crock Pots  5
 Crops/Whips  5
 Cutlery  5
 Data Processing Machines  0
 Depth Sounders  5
 Dictaphones  0
 Dinghies (Rubber)  5
 Dinner Sets  5
 Dishwashers (Domestic)  5
 Drinking Glasses  0
 DVD Portable Players  0
 DVD Recorders  0
 Electric Blankets  5
 Electric Can Openers  0
 Electric Hairclippers:
     - For Humans  0
     - For Animals  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
 Garage Door Openers  0
 Gas Operated BBQ's  5
 Glasses  0
 Golf Balls  0
 Golf Clubs  0
 Groceries  5
 Guitars  0
 Hairdryers  0
 Haircurlers  0
 Handbags  5
 Handtools (Elec & Other)  0
 Hats  10
 Headphones  0
 Heaters (Electric)  5
 Helmets (Crash)  0
 Home Computers  0
 Inflatable Dinghies  5
 Instant Coffee  5
 Intercoms  0
 I-pods  0
 Irons  0
 Jewellery  5
 Jugs (Electric)  5
 Knives:
     - Butchers and slaughtermens, 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, Quiltcases 
       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
 Motor Vehicle Parts  0
 MP3 Players  0
 Musical Instruments  0
 Navigational Equipment:
     - Radar navigation  0
     - Radio navigation  0
 Ornaments:
     - China  0
     - Ceramic  0
     - Glass  5
     - Ivory  5
     - Metal  0
     - Wooden  0
 Ovens (Microwave)  0
 Outboard Motors  0
 Paint  5
 Perfumed Spirits  5
 Pewter Ware:
     - Statuettes/Ornaments  0
     - Other  0
 Photo Albums  0
 Picture Frames:
     - Metal  5
     - Wood  5
 Pots and Pans  5
 Prams  5
 Projectors
     - Movie  0
     - Still  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
 Skateboards  0
 Skis:
     - Snow  0
     - Water  5
 Sleeping Bags  5
 Snowboards  0
 Space Heaters  5
 Spark Plugs  0
 Speakers  5
 Stationery  0
 Stones (Natural, Unmounted)  0
 Strollers  5
 Suitcases  5
 Sunglasses  0
 Surfboards  5
 Tapes:
     - Audio Blank  0
     - Audio Recorded  0
     - Video Blank  0
     - Video Recorded  0
 Telephones, Cellular  0
 Telephones, Other  0
 Telephone Answering Sets  0
 Television Sets  0
 Tents  5
 Toasters  5
 Torches  0
 Toys  5
 Turntables  0
 Typewriters  0
 Tyres:
     - Motorcycle  0
     - Other 508mm and over  0
     - Other  5
 TV Games  0
 Umbrellas  5
 Vacuum Cleaners  0
 Vibrators (Massagers)  0
 Video Cameras  0
 Video Machines  0
 Voice Recorders (digital)  0
 Voltage Meters  0
 Wallpaper  0
 Watches  0
 Waterbed Mattresses  5
 Washing Machines (Domestic)  5
 Wet Suits  5

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