Cigarettes, cigars, tobacco, and alcoholic beverages

Passengers are entitled to import the following quantities of tobacco product and alcoholic beverages free of Customs charges, provided that they:

• accompany the passenger through the Customs arrival process
• are intended for the personal use of the passenger, or intended as gifts
• are not carried on behalf of another person
• are not intended for sale or exchange.

Cigarettes, cigars, tobacco
Alcoholic beverages

Cigarettes, cigars, tobacco

• 200 cigarettes or 250 grams of tobacco 
• 50 cigars 
• a mixture of all three weighing not more than 250 grams.

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Alcoholic beverages

• 4.5 litres of wine or 4.5 litres of beer
• three bottles (or other containers) each containing not more than 1,125ml of spirits, liqueur, or other spirituous beverages.

Note: The minimum age of eligibility for the above allowances is 17 years. This is the age limit prescribed in international tourism treaties to which New Zealand is a contracting party.

The Sale of Liquor Act 1989 and the Smoke-free Environments Act 1990 prohibit the sale of alcoholic beverages and tobacco products to persons under the age of 18. This restriction also applies to New Zealand duty-free outlets.

Full Customs charges are payable on quantities imported in excess of the above allowance, or that are in containers greater than the maximum stipulated bottle size. No revenue collection will be made if the total amount owing on goods imported in excess of the concessions is less than $50. This revenue waiver does not apply to alcohol or tobacco products.

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