Baggage which does not accompany you

With the exception of items referred to under the heading Clothing and other personal effects, baggage arriving in New Zealand that does not accompany you through the Customs arrival processing will not qualify for concessions and may be subject to duty. If you send some of your goods to New Zealand ahead of your arrival, you can maximise the benefit of the duty concessions available by ensuring that the items you do send consist only of clothing and other personal effects.