New Zealand Import Duties & Taxes Explained

Import duty in New Zealand ranges from 0% to 10%, depending on your goods and shipment value. Most consumer electronics and toys are duty-free, while apparel and footwear typically incur 5-10% duty when your shipment exceeds NZD 1,000.

The de minimis threshold in New Zealand is NZD 1,000. This means both customs duty and GST apply to your shipment only when the FOB value of your goods exceeds this amount.

Yes, GST at 15% applies to imports under NZD 1,000, but it is typically collected at the point of sale by the retailer if they are registered for New Zealand GST. Your shipment may also incur a Low-Value Import (Air) Levy of NZD 2.21 plus GST when arriving in New Zealand.

A 15% Goods and Services Tax (GST) applies to almost all goods imported into New Zealand. This tax is calculated on the total landed cost, which includes your item value, shipping, insurance, and any customs duty paid.

As of April 2026, a Low-Value Import Levy of NZD 2.21 plus GST applies to consignments under NZD 1,000, while a High-Value Import Levy of NZD 51.81 plus GST applies to entries over that amount. These fixed fees cover border and biosecurity costs for air shipments.

Yes, courier services like DHL or FedEx may charge additional disbursement or processing fees for paying these levies on your behalf. These carrier-specific fees vary and are collected alongside the government levies.

New Zealand has strict biosecurity rules, and items found to be dirty, such as used outdoor gear or shoes with soil, may trigger additional inspection fees. It is important to ensure all items are clean before shipping to avoid these unexpected charges.

Customs duty is calculated as a percentage of the Free on Board (FOB) value, which is the price of the goods alone excluding international shipping and insurance. This differs from GST, which is applied to the total landed cost including shipping.

The NZD 1,000 threshold applies to the total value of all goods arriving for one person at the same time. If you have multiple packages consolidated or arriving together, their combined value is used to determine if duties and levies apply.

For low-value goods under NZD 1,000, GST is usually collected by the retailer at checkout if they are registered for NZ GST. For shipments over NZD 1,000, GST is typically collected by NZ Customs at the border upon arrival.