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Information for immigrants and returning residents

If you are an immigrant or person arriving back into New Zealand after 21 months or more overseas you are entitled to additional concessions. These concessions apply to goods that either accompany you or are sent separately, however full Customs charges will be payable unless you are able to establish that all of the concessionary conditions have been met.

These concessions are outlined below:

Household and Other Related Effects
Aircraft, Boats and Motor Vehicles
Household and Other Related Effects
Your household or other related effects (excluding motor vehicles, boats, and aircraft) will be admitted duty-free (including GST) for a reasonable time after you arrive, provided you can meet the following requirements:

  • You have arrived in New Zealand and on the date the effects are imported, hold a document authorising residence (refer below for list of documents) in New Zealand.
  • For the whole of the period of 21 months preceding your arrival, you have lived outside New Zealand (brief holiday or exploratory visits do not exclude a person from qualifying for this concession).
  • You have owned and used the goods before the date of your arrival in New Zealand.
  • The goods are for your own personal use and not intended for any other person or persons or for gift, sale, or exchange.

Goods of a commercial nature such as factory plant and office equipment do not qualify as household effects.

Note: Goods shipped directly after purchase to avoid local taxes in the country of export and replacement electrical equipment operating to New Zealand standards, will not qualify for entry under this concession unless the importer can establish that the goods have had personal use prior to their arrival in New Zealand.

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Aircraft, Boats and Motor Vehicles
Aircraft and motor vehicles attract only GST on importation; however boats and motor homes also attract tariff duties at varying rates. Consequently, when the concessions as stated below refer to duties, or duty-free, this includes both GST and tariff duties.

It is possible for more than one motor vehicle, motorcycle, motor scooter, boat, or aircraft to be imported duty-free, provided that the importer/owner is able to meet all of the concessionary requirements in respect of each vehicle, boat, or aircraft. Full documentary evidence should be available to establish that:

  • You have arrived in New Zealand to take up residency and on the date the goods are imported hold a document authorising residence (refer below for list of documents) in New Zealand.
  • For the whole of the period of 21 months preceding your arrival, you have lived outside New Zealand (brief holiday or exploratory visits do not exclude a person from qualifying for this concession).
  • You have personally owned and used the vehicle, boat, or aircraft for at least one year before the date of your departure for New Zealand or the date on which the vehicle, boat, or aircraft is surrendered for shipping (or, where the boat, or aircraft is imported other than as cargo, the date of its departure for New Zealand); whichever is the earlier.
  • The vehicle, boat, or aircraft is being imported for your own use and not for sale, gift, or disposal in any other way.


Importers will be required to give a written undertaking that if a vehicle, boat, or aircraft granted duty free entry is sold or otherwise disposed of within two years of the date of importation, they will be required to pay the Customs duty that would normally have been payable.

BOATS
For concessionary purposes, persons other than those arriving to live in New Zealand for the first time are restricted to vessels that meet the following size and weight criteria;

  • Sailing vessels that: 
    • in the sailing condition do not exceed 2.5 metres in width in any section
    • do not exceed 1,000 kilograms unladen weight
    • do not incorporate any device for propelling the vessel by power, e.g., an auxiliary motor
    • are not of the deep keel type.

  • Powered vessels that:
    • do not exceed 7 metres in length overall
    • do not exceed 2.5 metres in width in any section
    • do not exceed 1,250 kilograms all up unladen weight (i.e., with driving units and transmissions) or 800 kilograms unladen weight when imported without driving units and transmissions.


People arriving to live in New Zealand for the first time are able to import vessels irrespective of size and weight restrictions provided that they are able to establish that they have personally owned and had use of the vessel for at least one year before the date of their departure for New Zealand or the date of shipment (or where the vessel is imported other than as cargo, the date of its departure for New Zealand), whichever is the earlier.

The restriction on sale or disposal within two years also applies. In addition, an importer will be required to provide an assurance that such a vessel will not be used in a commercial capacity for hire, or the transport of passengers for reward, within the same two-year period.

The terms of the above concession(s) are legal requirements as set out in the Tariff of New Zealand.

Document Authorising Residence

For the purposes of these concessions, the term ‘document authorising residence’ means any of the following:

  • a New Zealand passport
  • an Australian passport
  • a current New Zealand residence visa or permit, or a current New Zealand returning resident’s visa or permit
  • a current permanent residence visa (including a resident return visa) issued by the Government of the Commonwealth of Australia
  • a current New Zealand work visa or work permit that was issued for a minimum of 12 months
  • a current New Zealand work visa or work permit, issued under the Work to Residency (Skilled Migrant Category) policy or the Long Term Business Visa/Permit category
  • a current New Zealand visitor’s visa or permit that was issued for a minimum of three years.  

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