Inheritance, heirlooms and taonga

From Wednesday, 1 April 2026, Customs deals with heirloom goods separately from inherited goods. These changes and what they mean for you are explained below.

Inherited goods

Most inherited goods can be imported into New Zealand duty-free using Concession Reference 71 as long as a Customs officer is satisfied that either of the following apply:

• The goods are being inherited due to the previous owner passing away.
• The previous owner has been diagnosed with a terminal illness.

To prove the inheritance is genuine and show that you are legally entitled to the item, you will need one of the following:

• a will
• a testament
• another equivalent document.

These documents must be certified by:

• a Justice of the Peace
• a public notary
• someone similar to the above.

If you cannot provide Customs with evidence, we may still consider your application.

You can receive inherited goods from a person overseas with a terminal illness if they’re still alive, but Customs must be provided with:

• a letter from the person, saying that they’re bequeathing you the item while they’re alive, and why
• if possible, a copy of their will, showing you as a beneficiary
• any other documents or evidence to support your claim, such as a certifying letter from a medical professional.

Heirlooms

If you receive an heirloom item, you won’t need to pay GST and duties on it. Customs considers an heirloom to be a good that has been inherited within a family by at least two generations.

You can use a will or testament as evidence to support your application for concession 70 and prove the item is a genuine heirloom. If there’s no will, you must give us documents that show that you’re legally entitled to the item.

If you’re showing us copies of documents, they must be certified by a Justice of the Peace, public notary or someone similar.

If the will doesn’t specifically say you’re entitled to the item, you must show us a letter from the solicitors, trustees or executors of the will.

If there aren’t any supporting documents for the item, you must write to us and describe the circumstances of how the item came to be in your possession. The items may be subject to examination to verify your claim

Someone can bequeath you an item/items if they’re still alive. You must give us:

• a letter from the person, saying that they’re bequeathing you the item while they’re alive, and why
• if possible, a copy of their will, showing you as a beneficiary
• any other documents or evidence to support your claim.

Māori artefacts and taonga

You don’t have to pay duties on Māori artefacts or taonga you get overseas, as long as you’re not importing them commercially.

Imported gifts

From Wednesday, 1 April 2026, Concession Reference 75 was removed from Part II ‘Concessions’ of New Zealand’s Tariff. This means that:

• Customs will stop collecting information specifying whether a good is intended to be gifted.
• Imported gifts will no longer be eligible for duty relief under the Tariff Part II concessions.

Instead, goods (excluding tobacco and alcohol) worth NZ$1000 or less may enter New Zealand duty-free under the $1000 de minimis threshold as part of New Zealand’s low value goods regime.

Goods that are worth more than NZ$1000 will be subject to the relevant applicable duties and taxes, including New Zealand’s goods and services tax (GST).