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Commercial goods


If you are carrying commercial goods, goods for resale, or goods for use in your business, they will be subject to duty (where applicable) and goods and services tax (GST). You should declare these goods on your arrival card as these goods will require Customs clearance.

You can arrange for the goods to be Customs cleared prior to your arrival. A Customs Delivery Order will need to be presented to Customs at the airport prior to your arrival by whichever party has arranged the clearance for you. You will still be required to declare the goods and present them to a Customs officer before they can be released from the Customs arrival hall.

If the goods have not been pre-cleared and their value is less than NZ$1,000, the goods can be cleared at the airport by Customs.

If the value of the goods is more than NZ$1,000 and you have not arranged pre-clearance, the goods will be held under Customs control until an Import Entry has been processed and cleared. You will not be able to take the goods with you from the airport.

Note: the airline on which you travelled will arrange for the secure storage of these goods until you have obtained a Customs clearance.  The airline, or storage facility acting on their behalf, will generally charge a free for this storage.

For temporary importation of goods refer to our Temporary imports page.