🇳🇿 Import Customs & Duties: New Zealand
Quick Facts
Duty-free threshold
$700
Packages under $700, duty free
VAT / Sales Tax
15%
CIF value + duty. GST applies to all imported goods including low-value goods via offshore supplier registration. No reduced rates.
Clearance Time
1-3 days
typical processing
Duty Rates by Category
| Category | Duty Rate | HS Chapter |
|---|---|---|
| Electronics | 0-5% | HS 85 |
| Clothing | 5-10% | HS 61-62 |
| Footwear | 5-10% | HS 64 |
| Food products | 0-5% | HS 01-24 |
| Machinery | 0-5% | HS 84 |
| Cosmetics | 5% | HS 33 |
| Books | 0% | HS 49 |
| Toys | 5% | HS 95 |
Rates shown are for standard goods. Exact rate depends on the HS code of your item.
Import Duty Calculator
Below de minimis threshold, no duty!: $700 USD
Customs Clearance Process
New Zealand Customs Service uses CusMod (Customs Modernisation) and JBMS (Joint Border Management System). Trade Single Window for electronic processing. Low duties reflect open trade policy. CPTPP, RCEP, CER with Australia.
What to Actually Expect
Highly efficient. High de minimis (NZ$1000) means most personal imports are duty-free. GST collected on all imported goods via offshore supplier registration. Express couriers same-day. Strict biosecurity inspections for food, wood, plant materials.
Required Documents
Commercial Invoice
Item description, quantity, value, sender and receiver details
Packing List
Detailed description of contents in each package
Customs Declaration (CN22/CN23)
Required for postal shipments
Air Waybill (AWB)
Generated by the carrier when booking the shipment
Certificate of Origin
May be required for reduced duties (FTA/preferential rates)
Export/Import License
For restricted goods (electronics, medicines, chemicals)
Import License Requirements
MPI (Ministry for Primary Industries) for biosecurity, extremely strict. Medsafe for pharmaceuticals. EPA for hazardous substances. NZ has some of the strictest biosecurity rules globally due to unique ecosystem.
Certificate of Origin
CER certificate for Australia-NZ trade. CPTPP and RCEP certificates. AANZFTA for ASEAN. New Zealand Chambers of Commerce issue certificates. Self-certification under modern FTAs.
Learn more →Prohibited & Restricted Items
Prohibited
- xNarcotics and illegal drugs
- xExplosives and flammable materials
- xWeapons and ammunition
- xCounterfeit goods
- xCounterfeit currency and documents
Restricted (permit required)
- !Medicines and pharmaceuticals
- !Food and beverages
- !Plants and seeds
- !Electronics (lithium batteries)
- !Perfumes and cosmetics (volume limits)
Useful Links
Duty & Tax Estimate
Estimated import charges when shipping goods to New Zealand:
| Goods Value | Duty | VAT/Tax | Total Charges |
|---|---|---|---|
| $50 | $0 | $0 | Free |
| $100 | $0 | $0 | Free |
| $200 | $0 | $0 | Free |
| $500 | $0 | $0 | Free |
| $1000 | $15 | $152 | $167 |
Estimates only. Actual duties depend on product category and HS code.
Popular routes to New Zealand
Frequently Asked Questions
What is the duty-free threshold for New Zealand?
The duty-free (de minimis) threshold for imports into New Zealand is $700. Goods valued below this amount are exempt from customs duties.
What is the VAT rate on imports to New Zealand?
The VAT/tax rate on imports to New Zealand is 15%. VAT applies to: CIF value + duty. GST applies to all imported goods including low-value goods via offshore supplier registration. No reduced rates.
How long does customs clearance take in New Zealand?
Typical customs clearance in New Zealand takes 1-3 days. Express shipments usually clear faster.
What documents are needed to import into New Zealand?
To import into New Zealand, you typically need: commercial invoice, packing list, bill of lading/airway bill, and customs declaration. Some goods may require a certificate of origin or import license.
What items are prohibited from import into New Zealand?
New Zealand prohibits the import of narcotics, weapons, counterfeit goods, certain animal products, and hazardous materials. Restrictions may also apply to alcohol, tobacco, pharmaceuticals, and certain electronics.