Duty and allowances
Duty and GST may apply when importing items into New Zealand.
- Customs does not collect duty, fees or GST unless the value of your item/shipment is over NZ$1000.
- This exemption does not apply to alcohol or tobacco.
- If you import multiple orders that arrive on the same day from the same supplier, Customs will consider them to be a single shipment.
- This may take the value of your order over the NZ$1000 threshold.
- GST of 15% applies to all imported items or gifts, including anything you bought online.
- Overseas suppliers may charge GST on items sent to you that are valued at NZ$1000 or less.
Import duty
The import duty rate will be applied to the value of your goods. The value is normally the price you paid, or will pay for your goods in New Zealand dollars. Second hand goods and gifts are also covered by this rule.
The duty rate will be based on the following:
- what type of goods you are bringing into New Zealand
- where the goods were made (country)
- where the goods were sent from (country).
The duty rate is found in the Working Tariff Document of New Zealand.
Goods and Services Tax (GST)
GST of 15% applies to all imported items or gifts, including anything you bought online. Overseas suppliers may charge GST on items sent to you that are valued at NZ$1000 or less.
Customs will calculate GST based on the total of:
- how much you paid for the item, plus
- any international freight, postage and insurance costs, plus
- any import duty.
Customs do not collect any duty, fees or GST unless the value of your item/shipment is over NZ$1000. This exemption does not apply to alcohol or tobacco.
Fees
If Duty and/or GST are applied then you will occur a fee. The Import Entry Transaction Fee (IETF) and the Biosecurity System Entry Levy (BSEL) will also be charged.
For information on the IETF, visit the Goods Clearance Fee webpage. For information on the BESL, visit MPI’s website.
How much do you have to pay?
Use Customs “What’s My Duty?” estimator to understand how much you might have to pay for commonly imported items.
Purchases of NZ$1000 or more
If you’re importing or exporting goods of NZ$1000 or more, you need to apply for a Customs Number.
If you are using the services of a Customs Broker, they will apply for the Customs Number on your behalf.