Information you may be looking for:
- Customs does not collect duty or GST unless the value of your item/shipment is over NZ$1000.
- This exemption does not apply to alcohol or tobacco.
- If you import multiple orders that arrive on the same day from the same supplier, Customs will consider them to be a single shipment.
- This may take the value of your order over the NZ$1000 threshold.
- GST of 15% applies to all imported items or gifts, including anything you purchased online.
- Overseas suppliers may charge GST on items sent to you that are valued at NZ$1000 or less.
- The Customs and Ministry for Primary Industries (MPI) Goods Levy will be charged on each consignment of goods imported into New Zealand, unless exempt. Your broker or freight forwarder pays these levies and may pass them on to you.
General information about duty
Import duty
The import duty rate will be applied to the value of your goods. The value is normally the price you paid, or will pay for your goods in New Zealand dollars. Second hand goods and gifts are also covered by this rule.
The duty rate will be based on the following:
- what type of goods you are bringing into New Zealand
- where the goods were made (country)
- where the goods were sent from (country).
The duty rate is found in the Working Tariff Document of New Zealand.
Goods and Services Tax (GST)
GST of 15% applies to all imported items or gifts, including anything you bought online. Overseas suppliers may charge GST on items sent to you that are valued at NZ$1000 or less.
Customs will calculate GST based on the total of:
- how much you paid for the item, plus
- any international freight, postage and insurance costs, plus
- any import duty.
Customs do not collect any duty, levies or GST unless the value of your item/shipment is over NZ$1000. This exemption does not apply to alcohol or tobacco.
Levies
Both New Zealand Customs and MPI charge a levy to clear the goods you import into New Zealand. Customs collects the levy on behalf of both border agencies.
The levy will be based on the value of the goods in New Zealand dollars and the mode of transport to New Zealand. For example, air, sea, or mail.
For information on the levies, visit Goods Levies. For information on the MPI levy, visit MPI’s website.
How much do you have to pay?
Use Customs “What’s My Duty?” estimator to understand how much you might have to pay for commonly imported items.
Purchases of NZ$1000 or more
If you’re importing or exporting goods of NZ$1000 or more, you need to apply for a Customs Number.
If you are using the services of a Customs Broker, they will apply for the Customs Number on your behalf.
Allowances and charges
Customs duty
Customs duties on items you’re importing will depend on where they’re coming from.
If you’re a private importer, our “What’s My Duty” estimator will tell you the most common charges you may have to pay. Different rules apply if you’re importing commercially.
The Ministry of Foreign Affairs’ FTA Finder tool will tell you which items are exempt from Customs duty.
Customs duty on alcohol and tobacco - accompanied items (indicative)
For the figures listed as “indicative”, these figures include Customs duty, applicable excise-equivalent duty and GST. The Customs duty component is based on a Value for Duty of $1. If the goods are worth more than that, more duty will be payable.
Alcohol
| Alcohol beverages | Duty/GST amount (NZ$) | |
|---|---|---|
|
Beer (pack of six 330ml cans/bottles) |
Alcohol strength 0 – 1.15% |
$0.20 |
|
Alcohol strength 1.16 – 2.5% |
$1.53 |
|
|
Alcohol strength 2.51 – 4.35% |
$4.06 |
|
|
Alcohol strength 4.36 – 5% |
$4.64 |
|
|
Alcohol strength 5.01% or greater |
$4.65 |
|
|
Champagne |
750 ml |
$3.56 |
|
Table wine |
750 ml – NZ/Australian origin |
$3.51 |
|
750 ml – Other |
$3.56 |
|
|
Sherry and port |
750 ml – NZ/Australian origin |
$12.40 |
|
750 ml – Other |
$12.45 |
|
|
Vermouth |
750 ml |
$3.56 |
|
Whiskey and bourbon |
750 ml |
$24.71 |
|
1000 ml |
$32.88 |
|
|
1125 ml |
$36.96 |
|
|
1750 ml |
$57.38 |
|
|
Premium whisky (where price is NZ$75 or more) |
750 ml |
$39.51 |
|
1000 ml |
$47.68 |
|
|
Brandy |
750 ml |
$24.71 |
|
1000 ml |
$32.88 |
|
|
1125 ml |
$36.96 |
|
|
Cognac |
750 ml |
$24.71 |
|
1000 ml |
$32.88 |
|
|
Rum |
750 ml |
$24.71 |
|
1000 ml |
$32.88 |
|
|
1125 ml |
$36.96 |
|
|
Vodka |
750 ml |
$24.71 |
|
1000 ml |
$32.88 |
|
|
1125 ml |
$36.96 |
|
|
Gin and geneva |
750 ml |
$24.71 |
|
1000 ml |
$32.88 |
|
|
1125 ml |
$36.96 |
|
|
Liqueurs |
750 ml |
$18.58 |
|
1000 ml |
$24.71 |
|
|
Cream Liqueurs |
750 ml |
$12.45 |
|
1000 ml |
$16.54 |
|
|
1750 ml |
$28.79 |
Tobacco
|
Tobacco |
|
Duty/GST amount (NZ$) |
|---|---|---|
|
Tobacco |
per 50 grams – Australian Origin |
$107.31 |
|
|
per 50 grams – Other |
$107.31 |
|
Cigarettes |
per 200 – NZ/Australian Origin |
$301.23 |
|
|
per 150 – NZ/Australian Origin |
$225.92 |
|
|
per 50 – NZ/Australian Origin |
$75.31 |
|
|
per 200 – Other |
$301.23 |
|
|
per 150 – Other |
$225.92 |
|
|
per 50 – Other |
$75.31 |
|
Cigars and cigarillos |
per 50 grams |
$94.13 |
Customs duty on motor vehicles
The following rates apply if you don’t qualify for a concession on your motor vehicle.
| Type of Vehicle | Duty Rate |
|---|---|
| Motorcycle | 0% |
| Car | 0% |
| Motorhome/ camper van | 10% |
| Motor vehicle for the transport of 10 or more people | 5% |
Rulings available
If you’re an importer or you make items, you can apply to us for a ruling in relation to particular goods on any of the following:
- tariff classification
- excise classification
- country of origin
- any concessions items qualify for
- interpretation of the rules of origin for an item
- valuation of goods.
See more information about Customs rulings.
Depreciation rates for household effects
Information on depreciation rates for these items is available at household effects.
Depreciation rates for sailing vessels
The rates of depreciation follow the IRD straight-line depreciation formula for each year the importer has owned the boat. The rates are:
| Type of vessel | Depreciation rate |
|---|---|
| Yachts (international ocean going) | 10.0% |
| Yachts (other than international ocean going) | 8.0% |
| Jet boats | 13.5% |
| Launches, dinghies and other pleasure craft | 8.5% |
- If a bill of sale is provided, depreciation may be applied to the purchase price.
- The depreciation rate follows New Zealand Inland Revenue's (IR) straight-line depreciation rate.
- The IR rate is annual but can be prorated for part of a year.
- Depreciation starts from the delivery date (the date you take possession of the craft following purchase) until the date the craft arrives in New Zealand.
- For craft acquired mid-year, depreciation is calculated monthly.
- Part months count as whole months.
- You must have owned your craft more than three months.
- The maximum depreciation allowable for any craft is 80%.
.