When Customs Charges are Payable
Where the criteria for duty free entry of household effects are not met, Customs charges may be payable. Where applicable, Customs duty is charged on the transaction value of the goods (the price actually paid for them). A depreciation allowance for length of personal ownership and use may also be given.
The depreciation provisions on the length of personal ownership of household effects are as follows:
| 0-3 months |
10% depreciation |
| 3-6 months |
20% depreciation |
| 6-12 months |
33% depreciation |
| 12-21 months |
50% depreciation |
Goods and Services Tax (GST) of 12.5 percent is then calculated on the total of the price paid for the goods, plus any Customs duty payable, plus international freight and insurance costs. It is recommended that you retain your purchase documentation.
If the total amount owing on all imported goods is less than NZ$50, no revenue collection will be made. This revenue waiver does not apply to tobacco and tobacco products.
If you require further duty rate information, please contact any
Customs office.