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 and go to the "Goods to Declare Way Out" (red exit).

If the value of the goods is less than NZ$1,000, the goods can be cleared at the airport if prior arrangements have been made for a Customs broker/freight forwarder to clear the goods. Customs officers will prepare the Customs paperwork on behalf of the importer.

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