Household, personal effects, vehicles

If you are a resident you may not have to pay duty and GST on household, personal effects and vehicles you bring with you when you move to New Zealand.

If you are a resident, you may not have to pay duty and GST on household and personal effects, vehicles, yachts and small craft you bring with you when you move to New Zealand.

Household effects

You may not have to pay duties and GST on household and personal effects, vehicles, yachts and small craft if you have documents to prove you’re allowed to live in NZ. You may not have to pay duties and GST on household, personal effects and vehicles/craft if you have documents to prove you’re allowed to live in New Zealand. To qualify for concessionary entry of household effects, you/the importer must satisfy Customs that you meet all of the following:   

• You have arrived in New Zealand and, on the date the household effects are imported, hold a document authorising residence in New Zealand. Currently, this relates only to New Zealand citizens and residents and holders of a critical purpose visa or exemption to travel to New Zealand (see more below), and; 
• For the whole of the period of 21 months preceding your arrival you have been domiciled outside New Zealand, and; 
• You have personally owned and used the effects outside New Zealand before the date of your departure for New Zealand; 
• In respect of motor vehicles or craft, you have personally owned and used that vehicle or craft for at least 1 year before the date of your departure for New Zealand, or the date the vehicle or craft is surrendered for shipping to New Zealand, whichever is the earlier; and; 
• The used motor vehicle or craft and household goods are not intended for any other person or persons or for gift, sale or exchange. 

If you’re a returning New Zealand resident/citizen, there are also size restrictions for boats/craft you will not qualify for concession 80(d) for yachts and small craft. 

This concession doesn’t apply if you’re bringing in the items:If you’re a returning New Zealand resident, there are also size restrictions for boats.This concession doesn’t apply if you’re bringing in the items: 

• as a gift 
• to exchange or sell 
• for commercial use. 

Accepted documents authorising residence in New Zealand:

• a New Zealand or Australian passport
• a current New Zealand Residence visa or Permanent Resident Visa
• a current permanent Residence Visa (including resident return visa) issued by the Government of the Commonwealth of Australia
• a current work visa valid for 12 months or more
• a current work visa issued under the Entrepreneur Work Visa Category
• a current work to residence visa issued under the:
  
  • Talent (Accredited Employers) work instructions
  • Talent (Arts, Culture and Sports) work instructions
  • Long Term Skill Shortage List work instructions
  • Skilled Migrant Category Job Search instructions
  • South Island Contribution work instructions
• a current visitors’ visa valid for three years or more

See Part II of the Working Tariff Document of New Zealand: concessions (PDF 102 KB) for more details.

You can authorise someone to clear your items for you before you arrive. This can be a Customs broker, moving company or private individual. They must give us:

• a completed NZCS 218 Bringing Personal Household Items into New Zealand (PDF 1 MB) 
  
• a letter of authorisation from you, giving them permission to clear your items for you
• a copy of your passport
• a list of the items, and how much they were worth when you got them
• your items’ freight documents.

Personal effects

If you live in New Zealand and bought items when you were visiting another country you will not have to pay duties if:

• they're personal clothing, jewellery or cosmetics
• they're for your personal use
• they're not a gift
• you're not going to sell or exchange them.

All other items, including animals, might attract GST and duty.

Purchases over NZ$1000

If you’re importing or exporting goods worth more than NZ$1000, you need a client code. You also need a supplier code if you’re importing.

You don’t need to register for TSW Online if you have a broker – they can apply for codes for you.

You can find more information at Trade Single Window.