Duty-free items

You'll have to pay GST and duty if you bought more than NZ$700 in total of:

  • duty-free items
  • other items purchased in New Zealand from a duty free retailer/source
  • duty-free items overseas.

This includes any items purchased overseas with a total value of more than NZ$700, including gifts.

This does not apply to alcohol and tobacco. These have different limits outlined below.

Visit What's My Duty to check what you might be expected to pay.

Concessions / allowances

If you bring in more than what you're allowed, you'll have to pay full duties on the excess. This includes bringing in containers which can carry more than 1.125 litres of alcohol.

You must be 17 years or older to claim alcohol and tobacco concessions. You must be 18 years or older to buy these items in New Zealand.

Groups, families, and children

If you're travelling with other people, you can't combine your NZ$700 concessions.

Children can only claim a concession if:

  • the items are for them
  • they are items a child would own and use.

Pre-owned items

If you’re bringing items back into New Zealand 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, such as 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.

Alcohol limits

For travellers to New Zealand, duty-free alcohol is limited to no more than:

  • 4.5 litres of wine or beer
  • 3 bottles (or other containers) of spirits or liqueur
    • each bottle or container of spirits or liqueur 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
  • gifts.

Duty-free concessions do not apply to items:

  • being carried on behalf of another person
  • intended for sale or exchange.

Tobacco 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.

If you bring more than these specified limits into New Zealand, you must: 

  • declare it on your New Zealand Traveller Declaration
  • pay duty and GST on the excess amount.

If you fail to declare any tobacco over the limit:

  • it will be seized and destroyed
  • you may be fined or prosecuted.

More detailed information on tobacco limits is available below. This includes Chinese translations.

Frequently asked questions on tobacco limits

What are the tobacco concessions for travellers coming to New Zealand?

新西兰旅客的烟草免税额度是多少？

The duty free tobacco limit for travellers coming to New Zealand is 50 cigarettes or 50 grams of cigars or tobacco products. 

进入新西兰旅客的烟草免税额度为50支的香烟或50公克的雪茄或烟草制品。

What if I have more than my allowance when I come through the airport?

当我通过机场时，假设我带超过了我的免税额度会怎样？

It’s ok to bring more than 50 cigarettes or 50 grams of cigars or tobacco products into New Zealand, but this must be declared on your passenger arrival card. You will not be charged any duty on the first 50 cigarettes or 50 grams of cigars or tobacco products. You must pay duty and GST on the rest, or abandon it in the cigarette and tobacco disposal bin provided.

您可以携带超过50支的香烟或50公克的雪茄或烟草制品进入新西兰，但您必须在您的旅客入境卡上申报。首50支的香烟或50公克的雪茄或烟草制品不会被收取任何的税费。剩余的您则必须得缴纳关税和消费税，或者将其丢弃在提供的香烟和烟草丢弃箱内。

What if I don't declare my excess tobacco?

如果我没有申报超额的烟草会怎样？

Your excess tobacco will be seized and, if you are found to be deliberately trying to avoid paying duty, you may be prosecuted.

超额的烟草将会被扣押，假如您被发现有意试图避免缴税，您可能会被起诉。

Where and how can I pay the duty and GST?

我在哪里可以/如何支付关税和消费税？

You can pay duty and GST for your tobacco at a BASK (Border Agency Service Desk) or at a Service Delivery desk. If you have trouble locating this, a Customs Officer will point you in the right direction. You can pay by cash, bank debit card or credit card (1.6% extra).

您可以在关防服務台為您的烟草支付关税和消费税。或至服务提供柜台支付。如果您找不到的話，海关官员会幫您指出正确的方向。您可以使用现金，銀行借記卡 或 信用卡付款 (得加1.6%费用) 。

How can I abandon my tobacco at the airport?

我怎样才能在机场丟弃我的烟草？

You can place any unwanted tobacco in the disposal bins that are located in the arrivals areas of the airports. (The baggage claim area and Customs search area.)

您可以将任何不需要的烟草丢弃在机场内的任何丢弃箱内。（行李提取区和海关搜索区。）

What happens to abandoned tobacco?

丢弃的烟草会被如何处置？

All abandoned tobacco is destroyed. It is not kept or sold by Customs.

所有被丢弃的烟草会被销毁。海关不会将它保管或出售。

What if I have more than the tobacco allowance when I am on a cruise ship?

在邮轮上假如我超过烟草的免税额度的话会怎么样？

The duty free tobacco limit applies only when passengers disembark the vessel – only 50 cigarettes or 50 grams of cigars or tobacco products can be brought off the vessel, duty free.

免税烟草额度仅适用于旅客下船登岸的时后 - 旅客的烟草免税额度为50支的香烟或50公克的雪茄或烟草制品。