- Start importing
- Prohibited and restricted imports
- Import animals
- Commercial ships and cruise liners
- Lodge your import entry
- Valuation for import
- Preferential tariff duty rates
- Customs rulings
- Customs exchange rates
- Import payments and refunds
- Deferred accounts for importers
- Deferred accounts for brokers
- Import forms and documents
- What is excise?
- Apply for a licence
- Lodge your excise entry
- Claim excise duty remission or refund
- Pay excise duty and other charges
- Apply for excise duty credit or drawback
- Moving excisable items
- Changing, suspending or cancelling your licence
- Amend, surrender or transfer your licence
- Change your entry or payment timeframe
- Excise forms and documents
- Advice for exporters, importers and businesses
- Movement of goods
- Customs duties
- Excise clients
- Goods clearance fees deferral
- Lodging of Import Declarations
- Movement of critical supplies
- NZ Maritime Border Controls
- Permits and Carnets
- Point of Care test kits
- Public counters
- Tariff Concessions
- Trade enquiries
COVID-19 update: New Zealand is currently at Alert Level 1 except for Auckland which is at Alert Level 2. Travel restrictions are in place at the border. There are no restrictions on the movement of freight. Visit the COVID-19 section of this website, or the official COVID-19 website, for more information.
Gifts, Inheritance and Taonga
You don't have to pay duties on gifts, items you inherit, and artefacts if they meet certain conditions.
If you live in NZ and someone from another country sends you a gift that’s worth NZ$110 or less, you won’t have to pay duties as long as:
- you didn’t order or pay for it
- it’s for your personal use.
If a parcel has more than one gift for different people, you may be able to claim this concession if you can prove it. You can’t combine gift concessions for multiple people on one item.
Alcohol may qualify for this concession if you can prove it’s a genuine gift, eg to celebrate a special occasion.
Tobacco products don’t qualify for this concession.
If someone bequeaths you an item, you won’t need to pay GST and duties on it.
You can use a will or testament to prove it’s a genuine bequest. If there’s no will, you must give us documents that show that you’re legally entitled to the item.
If you’re showing us copies of documents, they must be certified by a Justice of the Peace, public notary or someone similar.
If the will doesn’t specifically say you’re entitled to the item, you must show us a letter from the solicitors, trustees or executors of the will.
If there aren’t any supporting documents for the item, you must write to us and:
- describe the circumstances of the bequest
- prove that you’re not trying to bypass the gift concession.
- The items may be subject to examination to verify your claim
Someone can bequeath you an item/items if they’re still alive. You must give us:
- a letter from the person, saying that they’re bequeathing you the item while they’re alive, and why
- if possible, a copy of their living will, showing you as a beneficiary
- any other documents or evidence to support your claim.
Māori artefacts and taonga
You don’t have to pay duties on Māori artefacts or taonga you get overseas, as long as you’re not importing them commercially.