Accompanied goods concessions

Your personal concession allows you to bring into New Zealand free of duty goods (excluding alcohol and tobacco products) obtained overseas and/or purchased duty-free in New Zealand with a total combined value of NZ$700. Goods in excess of this value ($700) attract duty (where applicable) and GST.

The concessions apply only in respect of goods that:

• accompany a passenger through the Customs arrival processes; and
• are for the personal use of the passenger, or intended as gifts; and
• are not for sale or exchange; and
• are not for use in the passenger’s business or profession; and 
• are not imported for other persons at their request. 

Passengers travelling together cannot combine their individual $700 concessions. Children may claim the concession provided the goods are their own property and of a type a child would reasonably expect to own and use.