Importing personal vehicles, vessels and aircraft

In most cases, Customs will base the customs value of your V/V/A on:

• what you paid for it overseas (bill of sale or purchase receipt required)
• less any overseas duties/taxes you paid
  • for which you received a rebate/refund when the V/V/A arrives in New Zealand.

Note: If you have restored, modified, or improved the V/V/A so that its value is significantly different after you bought it, Customs will require evidence of the value of the modifications.

Customs value will be based on your purchase price (receipt/bill of sale) of the V/V/A less depreciation. The rate of depreciation cannot be applied if you have not provided evidence of purchase.

The rate of depreciation follows the Inland Revenue (IR) straight-line depreciation rate as specified. The IR rates provide a reasonable and fair depreciation rate for imported goods. The rate specified on the IR website is per year and can be apportioned for part of a year.

If a V/V/A was acquired part way through the year, then depreciation will be given for the number of months owned and used. Part months are counted as whole months when applying depreciation.

Depreciation is calculated from the time of delivery (the date possession is taken following purchase) until the date on which the ship or aircraft carrying the V/V/A arrives in New Zealand.

For Customs valuation purposes, the IR straight line rate is to be used. Allowance for depreciation is only applicable to the V/V/A that have been personally owned and used overseas by you for more than three months from possession date. The minimum three month period must be completed before it was handed in for shipment to New Zealand or the date the owner departed for New Zealand whichever is earlier. 

In the case where the craft has arrived in New Zealand under its own power (not as cargo), depreciation is calculated up until the date of its arrival in New Zealand.

For entry purposes, a V/V/A is to have a minimum Customs value (VFD - Value For Duty) of NZ$100.

• Reference 80(b) Aircraft  - 75% deduction (residual 25%)
• Reference 80(b) Small ships   - 80% deduction (residual 20%)
• Reference 80(c) Motor Vehicles -  75% deduction (residual 25%)
• Reference 80(d) Ships - 80% deduction (residual 20% )

Visit Inland Revenue's website for the current depreciation rates:

• Depreciation rate finder and calculator (search on the terms ‘motor vehicle, ‘yachts’, ‘motorhome’, jet skis or similar)
• IRD information on depreciation, including links to general depreciation rates.

If you are unable to provide evidence of purchase (bill of sale/purchase receipt) because your V/V/A was:

• gifted
• inherited
• built
• significantly modified

or other instances, a New Zealand valuation will be required to establish a Customs Value (VFD). This valuation will be at your cost.

If a current New Zealand valuation is provided, depreciation cannot be applied. 

The assessed value of the V/V/A provided by an independent New Zealand assessor could be based either on a physical examination of the goods, or examination of the records of the V/V/A (for example, a log book or maintenance record).

Note: the valuation obtained from an independent motor V/V/A trader in New Zealand, on the basis of the sale value of the vehicle in New Zealand, less the allowable deductions as set out under sub-clause 18(1) and (2) of Schedule 4, if applicable (e.g. the trader's commission, New Zealand GST etc.)

There is a calculation process to establish what the Customs Value is.

New Zealand Valuation formula is below. GST is included - Example only. 

Reference 80(b) - Aircraft and small ships

This includes but is not limited to; aeroplanes, helicopters, gyrocopter, gliders, microlight aircraft, yachts, jet boats, motor launches, jet skis, motor boats.

Aircraft and small ships that are imported by a person who —

(i) has arrived or will arrive in New Zealand and, on the date the aircraft or small ship is imported, holds a document authorising residence in New Zealand; and

(ii) has or will have resided or been domiciled outside New Zealand for the whole of the 21 month period preceding his or her arrival; and

(iii) has personally owned and used the aircraft or small ship overseas for at least 1 year before the earliest of the following:

(a) the date of the person’s departure for New Zealand

(b) the date on which the aircraft or small ship is surrendered for shipping

(c) if the aircraft or small ship is not imported as cargo, the date of its departure for New Zealand; and

(iv) gives a concession reference 80b undertaking.

Reference 80(c) – Motor vehicles

This includes but is not limited to: motor vehicles, motorcycles, motor scooters, motorhomes, moped scooters, campervans, quad bikes.

Motor vehicles (including motorcycles) that are imported by a person who —

(i) has arrived or will arrive in New Zealand and, on the date the motor vehicle is imported, holds a document authorising residence in New Zealand; and

(ii) has or will have resided or been domiciled outside New Zealand for more than the 21 month period preceding his or her arrival; and

(iii) has personally owned and used the motor vehicle overseas for at least 1 year before the earlier of the following:

(a) the date of the person’s departure for New Zealand

(b) the date on which the motor vehicle is surrendered for shipping; and

(iv) gives a concession reference 80c undertaking.

Note:  Regardless of the value of the motor vehicle, it must be entered on a standard import entry with your Customs Number and applicable tariff item. 

Reference 80(d) – Ships

Ships that are imported by a person who —

(i) has arrived or will arrive in New Zealand to live for the first time and, on the date the ship is imported, holds a document authorising residence in New Zealand; and

(ii) gives a written undertaking, in the form that a Customs officer may require, that the ship will not be used in a commercial capacity for hire, or for the transport of cargo or the carriage of passengers for reward, within 2 years from the date of importation; and

(iii) has personally owned and used the ship overseas for at least 1 year before the earliest of the following:

(a) the date of the person’s departure for New Zealand

(b) the date on which the ship is surrendered for shipping

(c) if the ship is not imported as cargo, the date of its departure for New Zealand; and

(iv) gives a concession reference 80d undertaking.

• NZCS 80b: Bringing an aircraft and/or small ship into Aotearoa New Zealand as a private individual (PDF, 175 KB)
• NZCS 80c: Bringing a motor vehicle into Aotearoa New Zealand as a private individual (PDF, 175 KB)
• NZCS 80d: Bringing a ship into Aotearoa New Zealand as a private individual (PDF, 175 KB)

You are required to immediately pay to Customs the amount of duty and /or GST applicable at the time of importation or any lesser sum calculated by Customs.

Contact us at service.customs.govt.nz with the relevant supporting documentation.

If goods falling within the description and criteria in this concession are imported into New Zealand more than five (5) years after the arrival of the passenger into New Zealand, the goods may be admitted under this concession only with the consent of a Customs officer. You can only apply once your V/V/A has arrived in New Zealand. Prior consent will not be given.

If your V/V/A arrives in New Zealand before you do, and you can prove that you are returning to New Zealand within six (6) months from date of arrival of your V/V/A,  we will require supporting documentation to establish this. This can include booking confirmation verifying your date of arrival in New Zealand.

Duty and/or GST may be payable on your V/V/A. If you need to pay duty and/or GST, we will base the amount payable (duty and/or GST) on the Customs Value (purchase receipt/bill of sale plus the cost of the international freight and insurance to ship it to New Zealand), or an acceptable New Zealand valuation.

However, if you want Customs to consider a request for compassion grounds, refer to definition on compassionate grounds. 

This is decided according to the provisions of Schedule 4 of the Customs and Excise Act 2018.

All used V/V/A are subject to a quarantine inspection on arrival by a MPI inspector. If any contaminants such as soil, plant material or animal material are found, fumigation treatment will be required to remove the contaminant.

You are responsible for any charges for inspection and fumigation treatment of your V/V/A.

Refer to the Ministry for Primary Industries website for more information or email info@mpi.govt.nz.

Note: Do not pack personal or household effects in your vehicle prior to shipping, as this will complicate the clearance process.

NZ Transport Agency Waka Kotahi must certify your motor vehicle for use on New Zealand roads.

The NZTA website has details about the requirements for immigrants importing a vehicle.  It is important that you enquire with NZTA prior to the importation of your motor vehicle to confirm if you will be able to register your vehicle in New Zealand.

If you pay duty and/or GST at the time of importation and at a later date discover that the vehicle cannot be certified for New Zealand roads, a GST refund will not be approved even if you export the vehicle. Customs Duty can be refunded if vehicle is exported.

All motor vehicles must have a connected and working odometer.  The Customs Import Prohibition (Motor Vehicles) Order 2021 prohibits the importation of any motor vehicle with an odometer reading that does not correctly record the distance that the vehicle has been driven.

You will receive an automatic response confirming receipt of your email. This will be actioned in the order it is received.

If any further information is required, such as a written undertaking for a vehicle, Customs will contact you directly.

Customs may examine your shipment to verify any of the details you have provided. This may delay the clearance of your shipment.

Customs will send you an email once clearance has been finalised advising you of the next steps.

If duty and/or GST is payable on your V/V/A, you will receive an email from Customs with an invoice/statement attached.

Payment online is required before the goods can be released. Refer to the Paying Customs webpage or follow instructions on the invoice to make payment.

Allow up to 48 hours for payment to be received by Customs. 

Once payment is received by Customs, a delivery notification will be sent to the shipping company/freight forwarder/moving company.

Note that there may be Ministry for Primary Industries (MPI) biosecurity requirements. Your shipping company/freight forwarder/moving company will advise you of any further requirements.

For more information, contact info@mpi.govt.nz.

Contact your shipping company/freight forwarder/moving company to arrange delivery.

If there is no duty and/or GST payment required, you will receive an email from Customs confirming your shipment is cleared.

Your shipping company/freight forwarder/moving company will receive a delivery notification from Customs.

Note: There may be Ministry for Primary Industries (MPI) biosecurity requirements. Your shipping company/freight forwarder/moving company will advise you of any further requirements. 

For more information, contact info@mpi.govt.nz.

Contact your shipping company/freight forwarder/moving company to arrange delivery.

These include but are not limited to returning to New Zealand due to illness, injury or death of the person or a member of the person’s family. Compassionate grounds do not include returning to New Zealand due to a relationship breakdown or job loss. 

Note: In certain circumstances, compassionate grounds may be considered on a case-by-case basis and will require supporting documentation.

This means a written undertaking, in the form required by a Customs officer, that if the relevant goods are sold or otherwise disposed of within two years from the date of their importation, the person signing the undertaking will immediately pay to Customs either of the following:

• the Customs charges that would have applied if duty were levied on the goods, at the time of their importation, under Part 1 of the Tariff
• any lesser sum that may be required.

Note: An undertaking for a ship will not be accepted if this vessel will be used for any of the following purposes:

• in a commercial capacity for hire

• for the transport of cargo

• for the carriage of passengers for reward (payment).

Any of the above three use cases will require a Customs Broker to clear your shipment, including your personal effects and household goods.

This means any of the following:

• a New Zealand passport
• an Australian passport
• a current New Zealand residence visa or permit, or a current
• returning resident’s visa or permit
• a current permanent residence visa (including a resident returnvisa) issued by the Government of the Commonwealth of Australia
• a current work visa or work permit that was issued for a minimum of 12 months
• a current 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 visitor’s visa or permit that was issued for a minimum of three years (excludes a visitor's visa that allows multiple visits up to six months per visit).

Note: Student visa holders do not qualify for Reference 80b, 80c, and 80d concessions and will be required to pay Customs duty and/or GST.

This is in relation to aircraft, ships (including small ships), and motor vehicles  (including motorcycles), includes such goods that —

(a) were leased by the importer —

(i) under a lease agreement, the terms of which are fully complied with before property passes to the importer, and before the goods are imported into New Zealand; and

(ii) for at least 1 year before the earlier of the date on which the importer departed from the country of exportation to New Zealand and the date on which the goods were surrendered for shipping or exported to New Zealand; or

(b) were purchased by the importer by way of a hire purchase agreement in circumstances where —

(i) the terms of the hire purchase agreement are fully complied with before property passes to the importer, and before the goods are imported into New Zealand; and

(ii) the importer had possession of the goods for at least 1 year before the earlier of the date on which the importer departed from the country of exportation to New Zealand and the date on which the goods were surrendered for shipping or exported to New Zealand 

Small ship means a ship that is either of the following:

(a) a sailing vessel that —

(i) in the sailing condition does not exceed 2.5 metres in width at any section; and

(ii) does not exceed 1,000 kilograms unladen weight; and

(iii) does not incorporate any device for propelling the vessel by power (for example, an auxiliary motor); and

(iv) is not of the deep keel type.

(b) a powered vessel that —

(i) does not exceed 7 metres in length; and

(ii) does not exceed 2.5 metres in width at any section; and

(iii) does not exceed 1,250 kilograms all up unladen weight (ie with driving units and transmissions) or 800 kilograms unladen weight when imported without driving units and transmission.