Customs Charges

Calculation of Customs charges
Payment of Customs charges
Customs charges - accompanied baggage
Customs charges - alcohol and tobacco products

Calculation of Customs charges

Customs duty on goods accompanied by a passenger, where applicable is normally levied on the transaction value of the goods, ie the price actually paid for them. GST of 12.5 percent is then calculated on the duty inclusive value.

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.

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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, and American Express.

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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	110.07  110.63
Cigarettes	per 200 - NZ/Australian Origin  per 250 - NZ/Australian Origin  per 200 - Other  per 250 - Other	71.88  89.85    72.88  91.10
Cigars*	per 50	220.14

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

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