Heirlooms
The recipient of the bequeathed item(s) must be able to satisfy Customs that it is a genuine bequest or that they are the legal beneficiary of the item(s) from the deceased estate if there is no will.
The recipient must produce a will or testamentary declaration detailing the bequest at the Customs office at the proposed port of entry of the goods. Extracts from documents should be certified as true copies by a Commissioner of Oaths, Notary Public, or similar person. If the will or testamentary declaration does not specify the items concerned, it is advisable to obtain a letter from the solicitors or trustees handling the estate, which confirms that the items being imported form part of an estate of which the New Zealand resident is a beneficiary.
If no supporting documents are available, the heirloom concession may still be granted. However, the beneficiary will be required to make a written application describing the circumstances of the bequest and prove that the particular case is not an attempt to circumvent the standard
gift allowance.