Importing a vehicle from Australia
When purchasing a vehicle in Australia, it is standard practice to pay the dealer for accessories, registration, delivery and other associated costs – in addition to the purchase price.
If the importer arranges independently for the vehicle to be shipped to New Zealand, the value for duty will be confined to those costs paid directly to the dealer.
If the dealer arranges for the vehicle to be shipped to New Zealand, the value for duty is the price of the vehicle on board the vessel at the port of export (less depreciation, if eligible).
See also NZTA website used vehicles from Australia.
Importing a vehicle from Japan
When buying a vehicle in Japan, it is common practice to employ an agent who has access to vehicle dealers and auctioneers. As well as assisting in the purchase of the vehicle, the agent is often used to prepare the appropriate documentation and arrange for the vehicle to be shipped to New Zealand. The charges for these services are considered to be associated with the purchase cost of the vehicle, and are included in the value for duty and GST.
Some Japanese agents charge excessive amounts for freight and insurance, so it is wise to explore the most competitive rates for shipping a vehicle before leaving New Zealand for Japan. In most cases, agents’ fees and commissions are dutiable. In cases where an importer arranges to buy a vehicle in Japan on a "CIF New Zealand port basis", Customs will only allow for the deduction of the actual cost of international freight and insurance, not the inflated figures shown on some invoices.
See also NZTA website used vehicles from Japan.
Importing a vehicle from the United Kingdom
It is relatively easy to purchase a new vehicle tax free in the United Kingdom and the invoiced price forms the value for duty. However, if the sale includes the cost of shipping to New Zealand, value for duty is the cost of the vehicle on board the vessel at the port of export.
See also NZTA website used vehicles from Europe.
Left hand drive vehicles
There are restrictions on the use of left-hand drive motor vehicles in New Zealand. Contact the NZ Transport Agency for more information.
See also fact sheets 12 and 12A at resources on the NZTA website.
This detail was last updated on
Wednesday, 26 June 2013