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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) 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 $28.75 (GST inclusive) may apply. This fee is payable at the same time that duty and GST is collected.  A biosecurity risk screening levy of $4.00 is also 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.

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Customs Charges
 

 Item

  

 Duty/GST rate (%)

 Adding Machines  12.5
 Aerials:  
     - Electrically operated for motor vehicles      12.5
     - Other  18
 Albums (Photo)  12.5
 Amplifiers  18 *
 Answerphones  12.5
 Apparel:
     - Mens  26.5
     - Womens  26.5
     - Babies  12.5
 Baby Strollers  18
 Bags (Brief Cases, etc)  18
 Battery Chargers:
     - Nor Nickel cadminum batteries  12.5
     - Other  18
 Bedding - Blankets (not electric)  18
 Bicyles  12.5
 Binoculars  12.5
 Boats  18
 Boat Fittings  18
 Burglar Alarms  18
 Calculators  12.5 
 Calendars  12.5
 Cameras:
     - Still  12.5
     - Movie  12.5
     - Video  12.5
 Caneware (other than cane furniture)  18
 Carpet/Rugs  26.5
 Cassette Deck/Recorders  12.5
 Cassette Players  12.5
 Cassette Tapes:
     - Audio Recorded  12.5
     - Audio Blank  12.5
     - Video Recorded  12.5
     - Video Blank  12.5
 C B Units:
     - Hand held  12.5
     - Other  12.5
 Ceramic Tiles:
     - Mosaic  12.5
     - Other  18
 Chainsaws  12.5
 Chineware/Crockery  18
 Cigarette Lighters  18
 Clocks (Electric)  12.5
 Clock/Radios  12.5
 Clothes Driers  18
 Coffee Percolators  12.5
 Compact Disc players  12.5
 Computers (Home)  12.5
 Confectionary  18
 Cosmetics  18
 Crock Pots  18
 Crops/Whips  18
 Cutlery  18
 Data Processing Machines  12.5
 Depth Sounders  18
 Dictaphones  12.5
 Dinghies (Rubber)  18
 Dinner Sets  18
 Dishwashers (Domestic)  18
 Drinking Glasses  12.5
 DVD Portable Players  12.5
 DVD Recorders  12.5
 Electric Blankets  18
 Electric Can Openers  12.5
 Electric Hairclippers:
     - For Humans  12.5
     - For Animals  12.5
 Electric Knives  12.5
 Electric Sharpeners  12.5
 Electric Shavers  12.5
 Electric Stoves  18
 Enlargers (photographic)  12.5
 Equalizers  12.5
 Films  12.5
 Firearms  12.5
 Flash equipment  12.5
 Food Grinders (Electric)  12.5
 Food Mixers (Electric)  12.5
 Food Processors  12.5
 Footwear  26.5
 Fur Coats  18
 Furniture  18
 Garage Door Openers  12.5
 Gas Operated BBQ's  18
 Glasses  12.5
 Golf Balls  12.5
 Golf Clubs  12.5
 Groceries  18
 Guitars  12.5
 Hairdryers  12.5
 Haircurlers  12.5
 Handbags  18
 Handtools (Elec & Other)  12.5
 Hats  24
 Headphones  12.5
 Heaters (Electric)  18
 Helmets (Crash)  12.5
 Home Computers  12.5
 Inflatable Dinghies  18
 Instant Coffee  18
 Intercoms  12.5
 I-pods  12.5
 Irons  12.5
 Jewellery  18
 Jugs (Electric)  18
 Knives:
     - Butchers and slaughtermens, kitchen, 
       table		  18
     - Other  12.5
 Lamps:
     - Metal, Glass  18
     - Motor Vehicle  12.5
     - Torch  12.5
 Lens (Photographic)  12.5
 Linen:
     - Fitted sheets, pillowcases, Mattress
       covers, Eiderdown cases, Quiltcases 
       and Valances		  18
     - Kitchen Linen  12.5
     - Other  18
 Massagers (Vibratory)  12.5
 Microphones  12.5
 Microwave Ovens  12.5
 Mirrors  18
 Metal Detectors  12.5
 Model Engines:
     - Electric  12.5
     - Internal combustion  12.5
     - Other  18
 Motor Cycle Parts  12.5
 Motor Vehicle Parts  12.5
 MP3 Players  12.5
 Musical Instruments  12.5
 Navigational Equipment:
     - Radar navigation  12.5
     - Radio navigation  12.5
 Ornaments:
     - China  12.5
     - Ceramic  12.5
     - Glass  18
     - Ivory  18
     - Metal  12.5
     - Wooden  12.5
 Ovens (Microwave)  12.5
 Outboard Motors  12.5
 Paint  18
 Perfumed Spirits  18
 Pewter Ware:
     - Statuettes/Ornaments  12.5
     - Other  12.5
 Photo Albums  12.5
 Picture Frames:
     - Metal  18
     - Wood  18
 Pots and Pans  18
 Prams  18
 Projectors
     - Movie  12.5
     - Still  12.5
 Purses  18
 Racquets  12.5
 Radar and remote control apparatus:   
     - for Toys  12.5
     - Other  12.5
 Radios:
     - Radio broadcast receivers other than
       Car Radios		  12.5
     - Car Radios  18
     - Other  12.5
 Razors (Electric)  12.5
 Record Turntables  12.5
 Record Needles  12.5
 Record Cartridges  12.5
 Records (Discs)  12.5
 Roller Skates  12.5
 Roof Racks  18
 Rugs (Travel)  12.5
 Saddles  18
 Sandwich Makers  18
 Sewing Machines  12.5
 Shavers (Electric)  12.5
 Skateboards  12.5
 Skis:
     - Snow  12.5
     - Water  18
 Sleeping Bags  18
 Snowboards  12.5
 Space Heaters  18
 Spark Plugs  12.5
 Speakers  18
 Stationery  18
 Stones (Natural, Unmounted)  12.5
 Strollers  18
 Suitcases  18
 Sunglasses  12.5
 Surfboards  18
 Tapes:
     - Audio Blank  12.5
     - Audio Recorded  12.5
     - Video Blank  12.5
     - Video Recorded  12.5
 Telephones, Cellular  12.5
 Telephones, Other  12.5
 Telephone Answering Sets  12.5
 Television Sets  12.5
 Tents  18
 Toasters  18
 Torches  12.5
 Toys  18 *
 Turntables  12.5
 Typewriters  12.5
 Tyres:
     - Motorcycle  12.5
     - Other 508mm and over  12.5
     - Other  18
 TV Games  12.5
 Umbrellas  18
 Vacuum Cleaners  12.5
 Vibrators (Massagers)  12.5
 Video Cameras  12.5
 Video Machines  12.5
 Voice Recorders (digital)  12.5
 Voltage Meters  12.5
 Wallpaper  18
 Watches  12.5
 Waterbed Mattresses  18
 Washing Machines (Domestic)  18
 Wet Suits  18

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