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When No Customs Charges Apply


 

Eligibility

Your household or other related effects (excluding motor vehicles, boats and aircraft) will qualify for concessionary entry, i.e. free of duty and exempt GST, for a reasonable time after you arrive in New Zealand, provided you can meet all of the following conditions.

Conditions

  • You have arrived and on the date the effects are imported, hold a document authorising residence in New Zealand; and
  • You have resided or lived outside New Zealand for the whole of the 21 months before the date of your arrival in New Zealand; and
  • You have owned and used the goods before the date of your departure for New Zealand; and
  • The goods are for your own personal use and not intended for any other person or persons or for gift, sale or exchange.
The following goods will not qualify for duty free entry, unless you can establish that the items have had personal use prior to their arrival in New Zealand:

  • Goods shipped directly after purchase to avoid local taxes in the country of export
  • Replacement electrical equipment operating to New Zealand standards.
Goods of a commercial nature (such as factory plant and office equipment) do not qualify as household effects.

Document authorising residence in New Zealand –

means any of the following:

  • A current New Zealand Passport
  • A current 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 twelve months
  • A current New Zealand work visa or work permit issued under the Work to Residence (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.