Clothing and other personal effects

Your clothing, toiletries, personal jewellery (including watches) will be admitted free-of-duty and goods and services tax (GST) irrespective of whether they accompany you or are sent separately, provided they are:

• intended for your own use or wear; and
• personally owned by you; and
• not intended for any other person or persons; and 
• not intended for gift, sale or exchange.

Commercial quantities of individual items of clothing (including footwear) are not admissible under the provisions of this concession since the term 'personal effects' used in the context of the concession only covers articles, new or used, which a traveller may reasonably require for his or her personal use during a journey or has acquired in the course of an overseas trip (in the case of a returning New Zealand resident).