If you're planning to buy duty-free goods, find out what your limits are for entering New Zealand.
You will have to pay GST and duty (where applicable) if your duty-free items or other items purchased in New Zealand from a duty free retailer/source OR overseas cost more than NZ$700 in total.
This includes any items purchased overseas with a total value of more than NZ$700, including gifts.
To check what you would be expected to pay, visit What's My Duty webpage.
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.
This does not apply to tobacco and alcohol, which have different limits outlined below.
If you don’t want to pay GST and duties on tobacco, please be aware of your duty-free limits.
For travellers to New Zealand, duty-free tobacco is limited to:
- 50 cigarettes or 50 grams of cigars or tobacco products or
- 50 grams of a mixture of all three
You must declare tobacco on your arrival declaration if you are bringing more than the limit into New Zealand and pay duty and GST on the excess amount. If you fail to declare tobacco, it will be seized and you could face further action including a fine or prosecution.
Learn more, on our FAQs page.
If you don't want to pay GST and duties on alcohol, you are limited to bringing into New Zealand no more than:
- 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.
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 New Zealand.
If you bring in more than the concessions above allow, you'll have to pay full duties on the excess. 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, for example 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, e.g., 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.