- Customs doesn't collect duty if you import goods valued NZ$1000 or less, unless it's part of a large consignment or it's alcohol or tobacco products.
- If you import goods valued over NZ$1000, this estimator will tell you how much duty/GST you might have to pay.
What you need to know
Goods valued NZ$1000 or less
Customs will not collect GST or duty on goods valued NZ$1000 or less, unless the goods are part of a large consignment.
This does not apply to:
- tobacco products and the like
- alcohol products.
Duty and GST are collected on these items regardless of the value.
Find more information on the amount of duty and GST payable on alcohol and tobacco products at Allowances and charges.
Customs will collect a Low-Value Goods Import Levy on behalf of Customs and MPI for each import of goods, unless the goods are exempt. Your broker or freight forwarder pays these levies and may pass them on to you.
These levies are not included in the duty and GST estimation provided by the ‘What’s my duty’ estimator tool.
Goods valued over NZ$1000
If you import goods valued over NZ$1000, you'll have to:
- Pay duty and/or GST when the goods arrive in New Zealand
- Apply for a Customs Number if you don't already have one.
Fees not included in this estimation
Customs and MPI Goods Levies have not been included in this estimation. Customs will collect a High-Value Goods Import Levy on behalf of Customs and MPI, for each import of goods, unless the goods are exempt.
- For information on Customs Goods Levies, visit the Goods Levies page.
- For information on MPI’s Goods Levies, visit MPI’s website.
This estimator also does not include duty that might apply depending on where the item was manufactured (preferential duty rates based on Free Trade Agreements or international conventions). The estimator charges are based on the standard duty rates where they apply.
If you need an estimate that includes these levies, contact a customs agent for assistance.
Rates of exchange
If you buy or are sent an item from overseas and the amount declared is not in New Zealand currency, the amount must be converted into New Zealand dollars at a fair rate of exchange.
Rates of exchange used by Customs are set for a two-week period and are published 11 days in advance. These rates may differ slightly from the currency rates published by trading banks.
The rate of exchange will be applied at the date an entry has been made. This happens on the day an electronic clearance for your goods has been submitted to Customs.
Note, the rate of exchange will not be applied to the date of purchase or the date when your goods have arrived in New Zealand.
Related information
Customs Number
You need a Customs Number to import or export items worth NZ$1000 or more.
Client code
A client code is a unique number that identifies commercial importers and exporters for customs clearance purposes.
Goods levies
Information on Customs Goods Levies, which are fees not included as part of the Duty Estimator.