Allowances and charges
- You may have to pay Customs duties and other charges on items you import privately or commercially.
- You can find some of the more common duties and charges below.
For full details, see:
Customs duties on items you’re importing will depend on where they’re coming from.
If you’re a private importer, our “What’s My Duty” estimator will tell you the most common charges you may have to pay. Different rules apply if you’re importing commercially.
The Ministry of Foreign Affairs’ FTA Finder tool will tell you which items are exempt from Customs duty.
For the figures listed as “indicative”, these figures include Customs duty, applicable excise-equivalent duty and GST. The Customs duty component is based on a Value for Duty of $1. If the goods are worth more than that, more duty will be payable.
Alcohol
| Alcohol beverages | Duty/GST amount (NZ$) | |
|---|---|---|
|
Beer (pack of six 330ml cans/bottles) |
Alcohol strength 0 – 1.15% |
$0.20 |
|
Alcohol strength 1.16 – 2.5% |
$1.49 |
|
|
Alcohol strength 2.51 – 4.35% |
$3.95 |
|
|
Alcohol strength 4.36 – 5% |
$4.51 |
|
|
Alcohol strength 5.01% or greater |
$4.52 |
|
|
Champagne |
750 ml |
$3.46 |
|
Table wine |
750 ml – NZ/Australian origin |
$3.41 |
|
750 ml – Other |
$3.46 |
|
|
Sherry and port |
750 ml – NZ/Australian origin |
$12.04 |
|
750 ml – Other |
$12.09 |
|
|
Vermouth |
750 ml |
$3.46 |
|
Whiskey and bourbon |
750 ml |
$23.98 |
|
1000 ml |
$31.90 |
|
|
1125 ml |
$35.86 |
|
|
1750 ml |
$55.68 |
|
|
Premium whisky (where price is NZ$75 or more) |
750 ml |
$38.78 |
|
1000 ml |
$46.70 |
|
|
Brandy |
750 ml |
$23.98 |
|
1000 ml |
$31.90 |
|
|
1125 ml |
$35.86 |
|
|
Cognac |
750 ml |
$23.98 |
|
1000 ml |
$31.90 |
|
|
Rum |
750 ml |
$23.98 |
|
1000 ml |
$31.90 |
|
|
1125 ml |
$35.86 |
|
|
Vodka |
750 ml |
$23.98 |
|
1000 ml |
$31.90 |
|
|
1125 ml |
$35.86 |
|
|
Gin and geneva |
750 ml |
$23.98 |
|
1000 ml |
$31.90 |
|
|
1125 ml |
$35.86 |
|
|
Liqueurs |
750 ml |
$18.03 |
|
1000 ml |
$23.98 |
|
|
Cream Liqueurs |
750 ml |
$12.09 |
|
1000 ml |
$16.05 |
|
|
1750 ml |
$27.94 |
Tobacco
|
Tobacco |
|
Duty/GST amount (NZ$) |
|---|---|---|
|
Tobacco |
per 50 grams – Australian Origin |
$104.38 |
|
|
per 50 grams – Other |
$104.43 |
|
Cigarettes |
per 200 – NZ/Australian Origin |
$292.71 |
|
|
per 150 – NZ/Australian Origin |
$219.57 |
|
|
per 50 – NZ/Australian Origin |
$73.29 |
|
|
per 200 – Other |
$292.76 |
|
|
per 150 – Other |
$219.62 |
|
|
per 50 – Other |
$73.34 |
|
Cigars and cigarillos |
per 50 grams |
$91.57 |
The following rates apply if you don’t qualify for a concession on your motor vehicle.
| Type of Vehicle | Duty Rate |
|---|---|
| Motorcycle | 0% |
| Car | 0% |
| Motorhome/ camper van | 10% |
| Motor vehicle for the transport of 10 or more people | 5% |
If you’re an importer or you make items, you can apply to us for a ruling in relation to particular goods on any of the following:
- tariff classification
- excise classification
- country of origin
- any concessions items qualify for
- interpretation of the rules of origin for an item
- valuation of goods.
See more information about Customs rulings.
You must have owned and used the household effects you’re importing:
- for 90 days or more
- overseas
- for personal uses (ie not commercially).
We calculate depreciation on the time from when you took possession of your household effects (after buying them) until they arrived in New Zealand waters.
| Period of ownership and use overseas | Depreciation deduction |
|---|---|
| 0-3 months | 10% |
| 3-6 months | 20% |
| 6-12 months | 33% |
| 12-21 months | 50% |
The rates of depreciation follow the IRD straight-line depreciation formula for each year the importer has owned the boat. The rates are:
| Type of vessel | Depreciation rate |
|---|---|
| Yachts (international ocean going) | 10.0% |
| Yachts (other than international ocean going) | 8.0% |
| Jet boats | 13.5% |
| Launches, dinghies and other pleasure craft | 8.5% |
Should the importer have owned the boat overseas for a period less than one year then the depreciation should be apportioned. Should the importer have owned an international ocean going yacht for three months the depreciation would be 3/12 of 10% or 0.83% for one month which equals 2.5% depreciation for three months. The depreciation period is calculated from the date the vessel arrived in NZ.
No depreciation is available for boats owned overseas by the importer for three months or less. The maximum depreciation allowable for any of the above craft is 80% as all vessels have a residual value.