Vehicles, Vessels and Aircraft

In all cases you must satisfy Customs that you and your vehicle/vessel/aircraft (V/V/A) are able to meet all the terms of the Working Tariff Part II Concession Reference 80 (PDF 57 KB)

Important: This concession does not apply if you are bringing in a V/V/A

• as a gift
• to exchange or sell
• for commercial use
• company owned (refer to Definitions - Personally Owned)
• hire/lease (refer to Definitions - Personally Owned).

NOTE: You can import more than one V/V/A, provided all of the requirements are met under Part II Concession Ref 80.

Evidence of purchase price provided

In most cases, Customs will base the customs value of your V/V/A on what you paid for it overseas (bill of sale or purchase receipt required), less any overseas duties/taxes you paid, for which you received a rebate/refund when the V/V/A arrives in New Zealand.

Note: If you have restored, modified, or improved the V/V/A so that its value is significantly different after you bought it, Customs will require evidence of the value of the modifications.

Depreciation rate to be applied to the purchase price

Customs value will be based on your purchase price (receipt/bill of sale) of the V/V/A less depreciation. The rate of depreciation cannot be applied if you have not provided evidence of purchase.

The rate of depreciation follows the Inland Revenue (IR) straight-line depreciation rate as specified. The IR rates provide a reasonable and fair depreciation rate for imported goods. The rate specified on the IR website is per year and can be apportioned for part of a year.

If a V/V/A was acquired part way through the year, then depreciation will be given for the number of months owned and used. Part months are counted as whole months when applying depreciation.

Depreciation is calculated from the time of delivery (the date possession is taken following purchase) until the date on which the ship or aircraft carrying the V/V/A arrives in New Zealand.

For Customs valuation purposes the IR straight line rate is to be used. Allowance for depreciation is only applicable to the V/V/A that have been personally owned and used overseas by you for three months or more from possession date. 

For entry purposes a V/V/A is to have a minimum Customs value (VFD - Value For Duty) of NZ$100.

• Reference 80(b) Aircraft  - 75% deduction (residual 25%)
• Reference 80(b) Small ships   - 80% deduction (residual 20%)
• Reference 80(c) Motor Vehicles -  75% deduction (residual 25%)
• Reference 80(d) Ships - 80% deduction (residual 20% )

Visit Inland Revenue website for the current depreciation rates:

• Depreciation Rate Finder and calculator Depreciation rate finder and calculator (ird.govt.nz) (search on the terms ‘motor vehicle, ‘yachts’, ‘motorhome’, jet skis or similar) or

• General Depreciation Rates - IR265 May 2023 Guide.

No evidence of purchase provided

If you are unable to provide evidence of purchase (bill of sale/purchase receipt) because your V/V/A was gifted, inherited, built, significantly modified or other instances, a New Zealand valuation will be required to establish a Customs Value (VFD) at your cost.

If a current New Zealand valuation is provided, depreciation cannot be applied. 

The assessed value of the V/V/A provided by an independent New Zealand assessor could be based either on a physical examination of the goods, or examination of the records of the V/V/A (e.g. log book, maintenance record).

NOTE: the valuation obtained from an independent motor V/V/A trader in New Zealand, on the basis of the sale value of the vehicle in New Zealand, less the allowable deductions as set out under sub-clause 18(1) and (2) of Schedule 4, if applicable (e.g. the trader's commission, New Zealand GST etc.)

There is a calculation process to establish what the Customs Value is.

New Zealand Valuation formula is below. GST is included - Example only. 

If you qualify for concessionary entry

Reference 80(b) - Aircraft and small ships

This includes but is not limited to; aeroplanes, helicopters, gyrocopter, gliders, microlight aircraft, yachts, jet boats, motor launches, jet skis, motor boats.

Aircraft and small ships that are imported by a person who —

(i) has arrived or will arrive in New Zealand and, on the date the aircraft or small ship is imported, holds a document authorising residence in New Zealand; and

(ii) has or will have resided or been domiciled outside New Zealand for the whole of the 21 month period preceding his or her arrival; and

(iii) has personally owned and used the aircraft or small ship overseas for at least 1 year before the earliest of the following:

(a) the date of the person’s departure for New Zealand

(b) the date on which the aircraft or small ship is surrendered for shipping

(c) if the aircraft or small ship is not imported as cargo, the date of its departure for New Zealand; and

(iv) gives a concession reference 80b undertaking.

Reference 80(c) – Motor vehicles

This includes but is not limited to: motor vehicles, motorcycles, motor scooters, motorhomes, moped scooters, campervans, quad bikes.

Motor vehicles (including motorcycles) that are imported by a person who —

(i) has arrived or will arrive in New Zealand and, on the date the motor vehicle is imported, holds a document authorising residence in New Zealand; and

(ii) has or will have resided or been domiciled outside New Zealand for more than the 21 month period preceding his or her arrival; and

(iii) has personally owned and used the motor vehicle overseas for at least 1 year before the earlier of the following:

(a) the date of the person’s departure for New Zealand

(b) the date on which the motor vehicle is surrendered for shipping; and

(iv) gives a concession reference 80c undertaking.

NOTE:  Regardless of the value of the motor vehicle, it must be entered on a standard import entry with your Customs Number and applicable tariff item. 

Reference 80(d) – Ships

Ships that are imported by a person who —

(i) has arrived or will arrive in New Zealand to live for the first time and, on the date the ship is imported, holds a document authorising residence in New Zealand; and

(ii) gives a written undertaking, in the form that a Customs officer may require, that the ship will not be used in a commercial capacity for hire, or for the transport of cargo or the carriage of passengers for reward, within 2 years from the date of importation; and

(iii) has personally owned and used the ship overseas for at least 1 year before the earliest of the following:

(a) the date of the person’s departure for New Zealand

(b) the date on which the ship is surrendered for shipping

(c) if the ship is not imported as cargo, the date of its departure for New Zealand; and

(iv) gives a concession reference 80d undertaking.

Download the Reference 80 undertaking forms

• NZCS 80b Bringing an aircraft and/or small ship into Aotearoa New Zealand as a private individual (PDF 175 KB)
• NZCS 80c Bringing a motor vehicle into Aotearoa New Zealand as a private individual (PDF 175 KB)
• NZCS 80d Bringing a ship into Aotearoa New Zealand as a private individual (PDF 175 KB)

What happens if you sell or dispose of your V/V/A within two years

You are required to immediately pay to Customs the amount of duty and /or GST applicable at the time of importation or any lesser sum calculated by Customs.

Email your request with the relevant supporting documentation to service.delivery@customs.govt.nz.

Bringing in your V/V/A after five years of your arrival into New Zealand

If goods falling within the description and criteria in this concession are imported into New Zealand more than five (5) years after the arrival of the passenger into New Zealand, the goods may be admitted under this concession only with the consent of a Customs officer. You can only apply once your V/V/A has arrived in New Zealand. Prior consent will not be given.

Sending your V/V/A six months prior to your arrival into New Zealand

If your V/V/A arrives in New Zealand before you do, and you can prove that you are returning to New Zealand within six (6) months from date of arrival of your V/V/A,  we will require supporting documentation to establish this. e.g. booking confirmation verifying your date of arrival in New Zealand.

If you do not qualify for this concession

Duty and/or GST may be payable on your V/V/A.  If you need to pay duty and/or GST we will base the amount payable (duty and/or GST) on the Customs Value (purchase receipt/bill of sale plus the cost of the international freight and insurance to ship it to New Zealand), or an acceptable New Zealand valuation.

However, if you want Customs to consider a request for compassion grounds; refer to definition on compassionate grounds. 

This is decided according to the provisions of Schedule 4 of the Customs and Excise Act 2018.