Allowances and charges

You may have to pay Customs duties and other charges on items you import privately or commercially.


You can find some of the more common duties and charges below.

For full details, see:

The Working Tariff Document of New Zealand

The Consolidated List of Approvals (PDF 2.8 MB).

Customs duty

Customs duties on items you’re importing will depend on where they’re coming from. 

If you’re a private importer, our “What’s My Duty” estimator will tell you the most common charges you may have to pay. Different rules apply if you’re importing commercially.

The Ministry of Foreign Affairs’ FTA Finder tool will tell you which items are exempt from Customs duty.

Customs duty on alcohol and tobacco – accompanied items 

Alcohol beverages   Duty/GST amount (NZ$)
Beer (1.98 litre pack/6 cans/bottles)     Alcohol strength 0 – 1.15%  1.50
 Alcohol strength 1.16 – 2.5%  2.47
 Alcohol strength 2.51 – 4.35%  4.09
 Alcohol strength 4.36 – 5%  4.74
 Alcohol strength 5.01% or greater  5.07
French champagne 750ml  8.45
Table wine 750ml – NZ/Australian origin  4.70
  750ml – Other  5.56

Sherry and port

750ml – NZ/Australian origin  9.84
750ml – Other 10.70
Vermouth 750ml  9.84
Whiskey and bourbon 750ml  22.37
1000ml  29.38
1125ml  32.81
1750ml  49.95
Premium whisky (where price is NZ$75 or more) 750ml  26.42
1000ml  35.08
Brandy 750ml  20.12
1000ml  26.42
1125ml  30.11
Cognac 750ml  31.68
1000ml  38.83
Rum 750ml  21.17
1000ml  27.88
1125ml  32.06
Vodka 750ml  21.92
1000ml  29.08
1125ml  32.81
Gin and geneva 750ml  20.87
1000ml  27.28
1125ml  30.56
Liqueures 750ml  19.99
1000ml  26.25
Cream Liqueurs 750ml  14.33
1000ml  19.18
1750ml  34.34

 

Tobacco Products   Duty/GST amount (NZ$)
Tobacco per 50 grams – Australian Origin 68.62
per 50 grams – Other 68.96
Cigarettes per 200 – NZ/Australian Origin 197.05
per 150 – NZ/Australian Origin 147.79
per 50 – NZ/Australian Origin 49.26
per 200 – Other 199.71
per 150 – Other 149.78
per 50 – Other 49.93
Cigars and cigarillos per 50 grams 63.47

Customs duty on motor vehicles

The following rates apply if you don’t qualify for a concession on your motor vehicle.

Type of Vehicle Duty Rate
Motorcycle
0%
Car 0%
Motorhome/ camper van 10%
Motor vehicle for the transport of 10 or more people 5%

Customs ruling

If you’re an importer, or you manufacture in NZ, you can apply to us for rulings on:

  • its Tariff classification
  • its excise classification
  • its country of origin, and the correct interpretation of rules of origin that apply
  • any concessions that apply.

You must make a separate application for each ruling you request.

We charge a fee of NZ$40.88 (including GST) per good per ruling applies.

Depreciation rates for household effects

You must have owned and used the household effects you’re importing:

  • for 90 days or more
  • overseas
  • for personal uses (ie not commercially).

We calculate depreciation on the time from when you took possession of your household effects (after buying them) until they arrived in NZ waters.

Period of ownership and use overseas Depreciation deduction
3-6 months 20%
6-12 months 33%
12-21 months 50%

Depreciation rates for vehicles

You must have owned and used the vehicle(s) you’re importing:

  • for 90 days or more overseas:
    • before handing them over for shipping to NZ or,
    • before you left for NZ (whichever is earlier)
    • for personal uses (ie not commercially).

We calculate depreciation on the time from when you took delivery of your vehicle (after buying it), until:

  • you departed for NZ, or
  • you gave it to the company shipping it to NZ – whichever happens first.
Period of Ownership and use overseas Depreciation reduction
Less than 90 days 0%
3 months or more, but less than 4 months 13%
4 months or more, but less than 6 months 20%
6 months or more, but less than 9 months 27.5%
9 months or more, but less than 1 year 35%
1 year or more, but less than 2 years 50%
2 years or more, but less than 3 years 60%
3 years or more, but less than 4 years 70%
4 years or more 75%

The maximum depreciation you can claim is normally 75%. If you can prove your vehicle was exposed to high heat and humidity which damaged it more quickly, we may let you have up to an additional 20% “tropical” depreciation. You can only claim tropical depreciation if you kept your vehicles between the Tropics of Cancer and Capricorn.

Any decision to allow tropical depreciation is at our discretion.