When Customs Charges are Payable

Boats and aircraft which do not qualify for concessionary entry  are subject to duty (where applicable) and GST.   More detail below on:

Duty Rates
Goods and Services Tax (GST)
Import Transaction Fee

Duty Rates

If applicable, the duty rate is calculated on the transaction value of the vessel (the price actually paid for it):

• boats vary in duty from 0-7.5 percent. The rate of duty is dependent on the tariff classification of the boat and the country the vessel was built in
• aircraft are free of duty.

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Goods and Services Tax (GST)

Boats and aircraft are subject to Goods and Services Tax (GST) which is currently 12.5 percent. GST is calculated on the duty inclusive value, plus any international freight and/or insurance charges.

 

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

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Import Transaction Fee

In addition to the payment of duty and GST, an Import Entry Transaction Fee of $25.38 (GST inclusive) may apply. The fee is payable at the same time that duty and GST is collected and includes a biosecurity risk screening levy of $3.38 collected by Customs on behalf of the Ministry of Agriculture and Forestry (MAF).

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