Tobacco

When you import or bring tobacco products into New Zealand, you must comply with New Zealand laws. You must pay all relevant taxes on your imported tobacco at the border. Further information on the amount of duty and GST payable on tobacco products can be found at Allowances and charges. There is a requirement by the Ministry of Health for all importers, exporters, manufacturers, distributors and retailers of regulated products   (smoked tobacco, vaping, herbal smoking, smokeless tobacco products and tobacco products used with tobacco heating systems, also known as heated tobacco products) to keep accurate records relating to all of their regulated products.

Permits are required to import most tobacco products

Permits are approved and issued by Customs. That means if you want to import certain kinds of tobacco products - including tobacco intended for gifting   you will have to apply for a permit. You need to have the permit before you import the goods. If the goods arrive and you do not have a permit, the goods will be seized and destroyed. Permits are issued free of charge. 

You cannot receive any tobacco products, including leaf and refuse and water pipe tobacco, through the international mail. This includes if you hold a permit. Tobacco must only be imported using a freight forwarder, the fast-freight courier system, or as bulk sea or air cargo. You are still able to use New Zealand Post’s international courier service International Freight Services (IFS), but not their Express Mail Service (EMS) which is part of international mail. Any tobacco products imported using EMS will be seized and destroyed even if a permit is held. You need to make this clear when placing your order.

Any tobacco products (including water-pipe tobacco), leaf or refuse imported without a permit will be seized and destroyed. Customs will send a written notice to importers confirming the seizure and destruction of the tobacco products, leaf and refuse. In the unlikely event of the product being seized and destroyed in error (for example, when the person had a valid permit to import), the importer will be entitled to compensation for the customs value of the products.

Heated Tobacco Products

Since 1 July 2024, excise and excise-equivalent duty rates on products that heat tobacco for inhalation without combustion (also known as heated tobacco products) have been reduced by 50 percent. The reduced excise and excise-equivalent duty rates were made permanent to take effect from 1 January 2025. The Ministry of Health is continuing to monitor the impact of the reduced excise rates on Heated Tobacco Products.

Water-pipe tobacco

From 25 May 2022, water-pipe tobacco is a prohibited import requiring a permit to import. This means it is treated in the same manner as tobacco products, tobacco leaf and tobacco refuse that became a prohibited import from 1 July 2020 unless a permit to import has been issued by the New Zealand Customs Service. Water-pipe tobacco includes flavoured, hookah, shisha, molasses and fruit tobacco.

The current method of charging duty and the duty rate for water-pipe tobacco has changed with effect from 25 May 2022. The previous method of charging duty based on declared kilogram of tobacco content (KTC) is replaced by charging based on total weight. The excise and excise-equivalent duty rate for water-pipe tobacco from 1 January 2025 is $271.89 per kilogram, plus 5% of the Value for Duty (VFD).

Cigars, cigarillos, chewing tobacco, snuff and snus

• A permit is not required to import cigars, cigarillos, chewing tobacco, snuff and snus - these exempted items can be imported through international mail.
• There is an absolute prohibition in the Smoke-Free Environments Act 1990 on the importation for sale of tobacco, which is suitable for chewing, or any other oral use other than smoking.
• Chewing tobacco cannot be imported for sale.

If you have a query relating to the sale of chewing tobacco, contact the Ministry of Health.

Travellers and tobacco

• Passengers arriving into New Zealand with tobacco do not need a permit, and individual duty-free tobacco limits are unchanged.
• More information about duty-free limits  
• View frequently asked questions about tobacco 
• For further information about importing tobacco products, email tobaccopermits@customs.govt.nz.

Applications for permits

• NZCS 258: Application for a permission to import tobacco products (DOC 419 KB)
• NZCS 259: Application for a permission to import tobacco leaf or refuse (PDF 222 KB)

For further information, contact Customs on 0800 428 786 (0800 4 CUSTOMS) or email feedback@customs.govt.nz.