Wearing Apparel and Other Personal Effects
Your clothing, toilet articles, 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
- not intended for any other person or persons or for gift, sale or exchange.
The term "personal effects" covers new or used articles which travellers may reasonably require for their personal use during a journey, or which returning New Zealand residents have acquired in the course of an overseas trip. Commercial quantities of individual items of apparel (including footwear) are not covered by this allowance.