You will have to pay GST and duty (where applicable) if your duty-free items cost more than NZ$700 in total. This does not apply to tobacco and alcohol, which have different limits.
If you don’t want to pay GST and duties on tobacco and alcohol, you are limited to no more than:
- 50 cigarettes, 50 grams of tobacco products or cigars, or 50 grams of a mixture of all three
- 4.5 litres of wine or beer
- 3 bottles (or other containers) of spirits or liqueur (each bottle or container can hold a maximum of 1.125 litres).
The duty-free concession only applies to items you’re bringing with you for your personal use, or as gifts, provided the items:
- are not being carried on behalf of another person
- are not intended for sale or exchange.
If you’re travelling with other people, you can’t combine your $700 concessions.
Children can only claim the concession if the items are for them, and are items a child would own and use.
Note: You have to be 17 years or older to claim the alcohol and tobacco concessions. You have to be 18 years or older to buy these items in NZ.
If you bring in more than the concessions above allow, you'll have to pay full duties. This includes bringing in containers which can carry more than 1.125 litres.
If you’re bringing items back into NZ that you had when you left, you don’t need to declare them unless:
- you bought them duty-free when you left, or
- they’re valuable, eg laptops and cameras.
You can ask for a Certificate of Export before you leave, to prove you already owned the items. They must be uniquely identifiable, eg with a serial number. You can get a Certificate of Export from a Customs office.
If you can’t get a Certificate of Export before you leave, we recommend you keep receipts or other proof you already owned the item.