Fact Sheet 7 - Questions 11 to 14

What rate of duty applies to my goods?
Does GST apply to imported goods?
Are product samples subject to Customs duty?
Who is liable to pay duty to Customs?

What rate of duty applies to my goods?

The rate of duty payable (generally based on the origin) is determined by the classification of the goods in the New Zealand Tariff which is based on the Harmonised Commodity Description and Coding System (HCDCS). If there has been a recent change in duty, the rate is the one that was in force at the time the vessel arrived in New Zealand.

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Does GST apply to imported goods?

With very few exceptions, goods imported into New Zealand are liable for Goods and Services Tax (GST) of 12.5 percent. GST is payable on the sum of the following amounts:
 

• Customs value of the goods.
• Customs duty payable. 
• Freight and insurance costs incurred in transporting the goods to New Zealand.

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Are product samples subject to Customs duty?

Generally, samples of products are subject to the same rates of Customs duty and GST as commercially imported goods, based on the origin and Customs value of the goods. Small samples of bulk goods may be entered free of duty and/or GST on application to the New Zealand Customs Service at the time of entry, or by prior memorandum.

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Who is liable to pay duty to Customs?

Duty (including GST) that is payable on goods imported into New Zealand is a debt to the Crown and is owed to Customs by the importer of the goods. Where importers arrange for clearance of their consignments using the service of a Customs broker, the broker normally pays the duty to Customs. The onus is on the importer for the payment of Customs duty. If you entrust money to a broker for the payment of Customs duties and these monies are not forwarded to Customs for any reason, the importer is still liable to Customs for the debt.

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