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Import duty & taxes when importing into New Zealand

Overview

Import duty and taxes are due when importing goods into New Zealand whether by a private individual or a commercial entity.  The valuation method is FOB (Free on Board), which means that the import duty payable is calculated exclusively on the value of the imported goods.  In addition to duty, imports are subject to other taxes and charges such as sales tax (GST), Import Entry Transaction Fee, Inward Cargo Transaction Fee, and excise duty on some products.

Duty Rates

Duty rates in New Zealand vary from 0% to 15%, with an average duty rate of 5.11%.  Some goods are not subject to duty (e.g. books, laptops and other electronic products). 

Sales Tax

GST is levied on all products at a standard rate of 15% calculated on the sum of the value of goods, the cost of insurance and freight, plus any applicable duty and excise.

Minimum thresholds

Duty, GST and other import fees are only charged when the sum of duty and GST amount to NZ$60 and above.

Other taxes and custom fees

  • An import entry transaction fee of NZ$29.26 (GST inclusive) is payable on every import entry clearance and import declaration for goods, when the sum of duty and GST exceeds NZ$60.  

    A Ministry for Primary Industries biosecurity system entry levy of NZ$17.63 (GST inclusive) is payable on every entry on which an IETF is payable and is collected by Customs at the same time as the IETF.

    Rate: Combined fee is: NZ$46.89 (GST inclusive)

  • Excise duty is levied on fuel, alcohol and tobacco products.

Local Customs office and contacts

More information on import declaration procedures and import restrictions can be found at New Zealand Customs Service.