From 1 October 2018 Customs will have a new Act. The changes mainly affect our business customers. Find out what this may mean for your business.
Duty and allowances
Be aware of duty and GST that may apply when importing items into New Zealand
Import duties apply to the value of your items. This is normally the price you paid, or will pay. Secondhand goods are also covered by this rule.
The duties we charge depend on:
- the type of item
- the country it was made in
- the country it was sent from
- the duty rate - contained in the Working Tariff Document of New Zealand
- applicable Customs concessions.
Goods and Services Tax (GST)
GST of 15% applies to all imported items, including anything you bought online or using a mail order catalogue.
We calculate GST based on the total of:
- how much you paid for the item, plus
- any international transport and insurance costs, plus
- any import duty.
We do not collect any duties or GST where the total amount (duties + GST) for your package/shipment is less than NZ$60. This doesn’t apply to alcohol or tobacco.
Note: For duty and GST calculations, if you import multiple orders in a short time period from the same supplier and address, we consider them to be a single shipment.
- Import entry transaction fee (IETF) – NZ$29.26
- Biosecurity levy – NZ$23.41.
How much do you have to pay?
Use our “What’s My Duty?” estimator to understand how much you might have to pay for commonly imported items.
The Working Tariff Document of New Zealand lists the rate for every item you can import.
Concessions and allowances
In some cases, you won’t have to pay duties on items you’re bringing into NZ due to trade agreements with other countries.
You may still need to pay:
- biosecurity levy.
Purchases over NZ$1,000
If you’re importing or exporting goods worth more than NZ$1,000, you need a client code. You also need a supplier code if you’re importing.
You don’t need to register for TSW Online if you have a broker – they can apply for codes for you.
You can find more information at Trade Single Window.