From 1 January 2016 a Border Clearance Levy will be paid when you purchase air or cruise tickets for travel overseas or on arrival in New Zealand on a private aircraft or yacht.
The levy includes GST and is paid by each person arriving and departing New Zealand:
air or sea $18.21
cruise vessel $22.66
air or sea $3.37
cruise vessel $3.57
The reason for the difference between the two rates is the cost of additional biosecurity risk assessments for cruise ships at each port.
Further information on the Border Clearance Levy, including exemptions and how to pay, can be found here.