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Customs Duty Guide — Import Duties, Tariffs, and GST on Imports in NZ

the customs duty and the import taxation in New Zealand. The guide covers the duty rates based on the tariff classifications, the GST on the imported goods at the 15% rate, the duty-free thresholds ($1,000 for the low-value goods), and the Free Trade Agreement preferences.

Duty Rates and Tariff Classifications

The customs duty in New Zealand is calculated using the New Zealand Customs Tariff based on the Harmonised System (HS) code classification. The duty rates vary from 0% to 25% depending on the product category. The goods imported under the Free Trade Agreements (the CPTPP, the NZ-China FTA, the NZ-UK FTA, the NZ-EU FTA) may qualify for the preferential duty rates if the rules of origin are met. The duty calculation basis is the value for the duty (the transaction value plus the transport and the insurance costs). The New Zealand Customs Service administers the duty collection and the clearance.

GST on Imports and Duty-Free Thresholds

The GST at 15% applies to the imported goods. The low-value goods (the value of $1,000 or less) for the personal use are generally free of the customs duty and the GST at the border. The GST on the low-value goods imported through the online retailers may be collected by the overseas supplier under the GST rules for the cross-border supplies. The goods over $1,000 in value are subject to the GST at the border plus the customs duty, the biosecurity inspection fee, and the clearance processing fee. The importers may defer the GST payment if registered for the GST. See our GST Guide → for the full GST rules.