Duty and GST FAQs

I thought I could bring goods in tax-free?

Items purchased from overseas websites for NZ$1000 or less can come into the country (be imported) without incurring any duty, or charges. The overseas supplier will collect GST.

Unless the item is part of a larger consignment valued over $1000, Customs will not collect:

• GST
• Duty
• the import entry transaction fee (IETF)
• the associated biosecurity system entry levy (BSEL). 

However, this does not apply to tobacco and alcohol products. Duty and GST are collected regardless of the amount.

Will splitting my purchases keep the value below the amount where duty or GST are payable?

The value of an import is based on all items imported by a person or company at one time. This is not limited to a single transaction.

The value may be combined if:

• Several items arrive in New Zealand at the same time
• The same person or company purchased these items separately

This could result in charges becoming payable if the consignment is valued over NZ$1000.

When do I not have to pay Customs charges?

Unless the item is part of a larger consignment valued over $1000, Customs will not collect:

• GST
• Duty
• the import entry transaction fee (IETF)
• the associated biosecurity system entry levy (BSEL). 

However, this does not apply to tobacco and alcohol products. Duty and GST are collected regardless of the amount.

How is duty calculated?

If duty is payable, it is calculated as a percentage of the value of the items.

If the purchase was in a foreign currency, then the Customs rates of exchange are used.

How is GST calculated?

GST is calculated at 15% on:

• the total of the value of the goods
• plus duty (if applicable)
• plus postal/courier and insurance charges.

What is the Import Entry Transaction Fee?

• An Import Entry Transaction Fee (IETF) is charged to risk assess and process imported goods.
• An MPI biosecurity system entry levy is also payable when an IETF is charged.
• You can find Customs' current fees by referring to the Schedule of Goods Clearance Fees.

Why is the Customs exchange rate different from what the banks have?

Customs determines exchange rates fortnightly in advance, based on Westpac data. New rates are collected on the morning of the day they are determined. Customs publishes these rates 11 days before the effective date.

This advance fortnightly determination:

• allows importers a degree of assurance on the duty and GST payable on imports
• guards against adverse fluctuations in rates.

The rate we use to make an assessment is the rate for the day the goods arrive into NZ, not the day the goods were purchased.

What is the process for paying Customs charges?

We work with NZ Post at the International Mail Centre to identify goods imported by mail that require payment of duty and/or GST. If you need to pay these charges, you will receive a letter from NZ Post advising what charges must be paid. This letter will also direct you to make contact with Customs.

We will release your goods as soon as you pay the charges. You can make payment via internet banking.

Customs cannot release the goods until the charges are paid.

If you imported goods through a courier company, they will contact you if duty and/or GST are payable.

The seller has offered to declare a lower value of the goods so I don't have to pay any Customs charges. What happens if I get caught?

If goods aren’t declared correctly, for example in an attempt to avoid paying duty and/or GST:

• we may seize the goods
• in some cases you could be prosecuted.

Customs has the authority to amend the declared value of the goods if it has reason to believe it is incorrect.

What can't I bring into New Zealand?

There are many things which can’t be brought into New Zealand. This includes:

• drugs
• drug paraphernalia
• weapons
• electronic dog collars

Other items require a permit or consent to import them.

For more information, refer to Prohibited and Restricted Items.

What is a Customs Number, and why do I need one?

A Customs Number is a unique number that identifies individual importers and exporters. A Customs Number is required as part of the import process for shipments valued at NZ$1000 or more.

View our Customs Number page for more information, including how to apply for a Customs Number.

Can I get a GST refund?

View Duty and GST refunds for information on:

• who to contact for a refund
• eligibility requirements
• how to apply for a refund