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Customs charges

Calculation of Customs charges
Payment of Customs charges
Customs charges - accompanied baggage
Customs charges - alcohol and tobacco products
Calculation of Customs charges
In the case of accompanied goods (ie goods that are travelling with you on the same flight or ship and not for commercial use) where applicable, Customs duty is charged on the transaction value of the goods (ie the price paid or payable for the goods). Goods and Services tax (GST) of 12.5 percent is then calculated on the total of the price paid for the goods plus the amount of any Customs duty payable.

A personal concession of NZ$700 per person will be deducted from the transaction value of your goods prior to the calculation of duty and/or GST.

If the goods are not imported as accompanied baggage (ie the goods do not travel with you, but instead are shipped or freighted separately) and there are freight and/or insurance charges, these costs will be added to the transaction value of the goods, and the amount of Customs duty payable and GST is calculated on this total.

In cases where there is no identifiable transaction cost, such as for items gifted to the traveller, Customs will endeavour to have the goods valued independently. For example:


Example: Unaccompanied furniture with a value of NZ$1,000

Value of Goods $1,000
Duty payable at 5.5%   $    55
Insurance and freight                 $   200
Total value against which GST is charged $1,255
GST @12.5% of $1,255 $   157
Total Duty and GST Payable $55 + $157= $   212

In addition to the payment of duty and GST, an Import Entry Transaction fee of $28.75 (GST inclusive) may apply.  This fee is payable at the same time that duty and GST is collected and includes a biosecurity risk screening levy of $4.00 collected by Customs on behalf of the Ministry of Agriculture and Forestry/Biosecurity New Zealand (MAFBNZ).

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Payment of Customs charges
Payments will only be accepted in New Zealand currency.

Passengers may pay Customs charges by using any of the following credit cards:

  • VISA
  • Bankcard
  • MasterCard
  • Diners Club
  • American Express

If the total owing is less than NZ$50 for all imported goods no revenue collection will be made.  This revenue waiver does not apply to alcohol and tobacco products.

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Customs charges - accompanied baggage
The following list provides aggregate rates (duty plus GST) on goods commonly imported as accompanied baggage.


If you require further duty rate information, please contact any Customs office.

 

 Item

  

 Duty/GST rate (%)

 Adding Machines  12.5
 Aerials:  
     - Electrically operated for motor vehicles      12.5
     - Other  18
 Albums (Photo)  12.5
 Amplifiers  18 *
 Answerphones  12.5
 Apparel:
     - Mens  26.5
     - Womens  26.5
     - Babies  12.5
 Baby Strollers  18
 Bags (Brief Cases, etc)  18
 Battery Chargers:
     - Nor Nickel cadminum batteries  12.5
     - Other  18
 Bedding - Blankets (not electric)  18
 Bicyles  12.5
 Binoculars  12.5
 Boats  18
 Boat Fittings  18
 Burglar Alarms  18
 Calculators  12.5 
 Calendars  12.5
 Cameras:
     - Still  12.5
     - Movie  12.5
     - Video  12.5
 Caneware (other than cane furniture)  18
 Carpet/Rugs  26.5
 Cassette Deck/Recorders  12.5
 Cassette Players  12.5
 Cassette Tapes:
     - Audio Recorded  12.5
     - Audio Blank  12.5
     - Video Recorded  12.5
     - Video Blank  12.5
 C B Units:
     - Hand held  12.5
     - Other  12.5
 Ceramic Tiles:
     - Mosaic  12.5
     - Other  18
 Chainsaws  12.5
 Chineware/Crockery  18
 Cigarette Lighters  18
 Clocks (Electric)  12.5
 Clock/Radios  12.5
 Clothes Driers  18
 Coffee Percolators  12.5
 Compact Disc players  12.5
 Computers (Home)  12.5
 Confectionary  18
 Cosmetics  18
 Crock Pots  18
 Crops/Whips  18
 Cutlery  18
 Data Processing Machines  12.5
 Depth Sounders  18
 Dictaphones  12.5
 Dinghies (Rubber)  18
 Dinner Sets  18
 Dishwashers (Domestic)  18
 Drinking Glasses  12.5
 DVD Portable Players  12.5
 DVD Recorders  12.5
 Electric Blankets  18
 Electric Can Openers  12.5
 Electric Hairclippers:
     - For Humans  12.5
     - For Animals  12.5
 Electric Knives  12.5
 Electric Sharpeners  12.5
 Electric Shavers  12.5
 Electric Stoves  18
 Enlargers (photographic)  12.5
 Equalizers  12.5
 Films  12.5
 Firearms  12.5
 Flash equipment  12.5
 Food Grinders (Electric)  12.5
 Food Mixers (Electric)  12.5
 Food Processors  12.5
 Footwear  26.5
 Fur Coats  18
 Furniture  18
 Garage Door Openers  12.5
 Gas Operated BBQ's  18
 Glasses  12.5
 Golf Balls  12.5
 Golf Clubs  12.5
 Groceries  18
 Guitars  12.5
 Hairdryers  12.5
 Haircurlers  12.5
 Handbags  18
 Handtools (Elec & Other)  12.5
 Hats  24
 Headphones  12.5
 Heaters (Electric)  18
 Helmets (Crash)  12.5
 Home Computers  12.5
 Inflatable Dinghies  18
 Instant Coffee  18
 Intercoms  12.5
 I-pods  12.5
 Irons  12.5
 Jewellery  18
 Jugs (Electric)  18
 Knives:
     - Butchers and slaughtermens, kitchen, 
       table		  18
     - Other  12.5
 Lamps:
     - Metal, Glass  18
     - Motor Vehicle  12.5
     - Torch  12.5
 Lens (Photographic)  12.5
 Linen:
     - Fitted sheets, pillowcases, Mattress
       covers, Eiderdown cases, Quiltcases 
       and Valances		  18
     - Kitchen Linen  12.5
     - Other  18
 Massagers (Vibratory)  12.5
 Microphones  12.5
 Microwave Ovens  12.5
 Mirrors  18
 Metal Detectors  12.5
 Model Engines:
     - Electric  12.5
     - Internal combustion  12.5
     - Other  18
 Motor Cycle Parts  12.5
 Motor Vehicle Parts  12.5
 MP3 Players  12.5
 Musical Instruments  12.5
 Navigational Equipment:
     - Radar navigation  12.5
     - Radio navigation  12.5
 Ornaments:
     - China  12.5
     - Ceramic  12.5
     - Glass  18
     - Ivory  18
     - Metal  12.5
     - Wooden  12.5
 Ovens (Microwave)  12.5
 Outboard Motors  12.5
 Paint  18
 Perfumed Spirits  18
 Pewter Ware:
     - Statuettes/Ornaments  12.5
     - Other  12.5
 Photo Albums  12.5
 Picture Frames:
     - Metal  18
     - Wood  18
 Pots and Pans  18
 Prams  18
 Projectors
     - Movie  12.5
     - Still  12.5
 Purses  18
 Racquets  12.5
 Radar and remote control apparatus:   
     - for Toys  12.5
     - Other  12.5
 Radios:
     - Radio broadcast receivers other than
       Car Radios		  12.5
     - Car Radios  18
     - Other  12.5
 Razors (Electric)  12.5
 Record Turntables  12.5
 Record Needles  12.5
 Record Cartridges  12.5
 Records (Discs)  12.5
 Roller Skates  12.5
 Roof Racks  18
 Rugs (Travel)  12.5
 Saddles  18
 Sandwich Makers  18
 Sewing Machines  12.5
 Shavers (Electric)  12.5
 Skateboards  12.5
 Skis:
     - Snow  12.5
     - Water  18
 Sleeping Bags  18
 Snowboards  12.5
 Space Heaters  18
 Spark Plugs  12.5
 Speakers  18
 Stationery  18
 Stones (Natural, Unmounted)  12.5
 Strollers  18
 Suitcases  18
 Sunglasses  12.5
 Surfboards  18
 Tapes:
     - Audio Blank  12.5
     - Audio Recorded  12.5
     - Video Blank  12.5
     - Video Recorded  12.5
 Telephones, Cellular  12.5
 Telephones, Other  12.5
 Telephone Answering Sets  12.5
 Television Sets  12.5
 Tents  18
 Toasters  18
 Torches  12.5
 Toys  18*
 Turntables  12.5
 Typewriters  12.5
 Tyres:
     - Motorcycle  12.5
     - Other 508mm and over  12.5
     - Other  18
 TV Games  12.5
 Umbrellas  18
 Vacuum Cleaners  12.5
 Vibrators (Massagers)  12.5
 Video Cameras  12.5
 Video Machines  12.5
 Voice Recorders (digital)  12.5
 Voltage Meters  12.5
 Wallpaper  18
 Watches  12.5
 Waterbed Mattresses  18
 Washing Machines (Domestic)  18
 Wet Suits  18

* Duty concessions are available on some goods of this type.

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Customs charges - alcohol and tobacco products

 
 

 Alcohol Beverage

  


 Duty / GST  amount $

 Beer (9 litre pack/24 cans/bottles)  Alcohol strength 0-1.15%

 Alcohol strength 1.16-2.5%

 Alcohol strength 2.51-4.35%

 Alcohol strength 4.36- 5%

 Alcohol strength 5.01% or   greater		  1.25

  5.12

 11.57 

 14.15 

 15.44
 French Champagne  750ml   7.15
 Table Wine  750ml - NZ/Australian origin 

 750ml - Other		   4.02 

  4.87
 Sherry and Port  750ml - NZ/Australian origin 

 750ml - Other		   8.53 
 
  9.37
 Vermouth  750ml   8.53
 Whisky and Bourbon  750ml
 
 1000ml 
 
 1125ml
 
 1750ml		  19.41 

 25.51 

 28.49 

 43.42
 Premium Whisky (VFD NZ$70 or more)  750ml
 
 1000ml		  22.79 

 30.26
 Brandy  750ml 
 
 1000ml

 1125ml		  17.54 

 23.38 

 26.24
 Cognac  750ml  

 1000ml		  27.12

 33.38
 Rum  750ml

 1000ml

 1125ml		  18.41 

 24.26
 
 27.87
 Vodka  750ml

 1000ml

 1125ml		  19.04 

 25.26 

 28.49
 Gin and Geneva  750ml

 1000ml 

 1125ml		  18.16 

 23.76

 26.62
 Liqueurs  750ml

 1000ml		  17.45 

 22.77
 Cream Liqueurs  750ml

 1000ml
 
 1750ml		  12.54 

 16.78 

 30.05
 

 Tobacco Product

  


 Duty / GST amount
$

 Tobacco  per 250gm - Australian Origin
  
 per 250gm - Other 		 111.79  
 
 112.36
 Cigarettes  per 200 - NZ/Australian Origin
 
 per 250 - NZ/Australian Origin

 per 200 - Other
 
 per 250 - Other		  72.98 
 
 91.22  

 73.98 
 
 92.47
 Cigars*    per 50  223.58




















































































*Cigarillos and other small cigars are to be treated as cigarettes

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