Import Duty Calculator

New Zealand has a de minimis threshold of NZD $1,000 for imported goods. This means that consignments with a customs value below $1,000 are generally imported duty-free and without formal customs entry requirements. However, this exemption does not apply to tobacco products or alcohol, which are always subject to duty regardless of value. From 1 December 2019, GST applies to all low-value goods (under $1,000) imported from offshore, including online purchases — collected by the overseas seller or marketplace at the time of sale if they are GST-registered with NZ Customs. If goods exceed $1,000 in value, a formal import entry must be lodged with New Zealand Customs Service, and applicable duties and GST become payable before release. Source: NZ Customs Service — Importing Goods (customs.govt.nz).

Import duty in New Zealand is calculated as a percentage of the customs value of the goods, which is typically the transaction value — the price actually paid or payable for the goods when sold for export to New Zealand, converted to NZD. Duty rates vary by product type and are set out in the NZ Tariff, which classifies goods using the Harmonized System (HS) codes. Most goods enter New Zealand at 0% or 5% duty; some consumer goods (e.g., clothing, footwear) attract up to 10%; and highly specific goods may carry other rates. Goods from certain countries (e.g., those covered by free trade agreements like CPTPP, AANZFTA) may qualify for preferential duty rates. GST (15%) is applied to the customs value plus any applicable duty. You can look up tariff rates at the NZ Customs Tariff portal. Source: NZ Customs Service — NZ Tariff (customs.govt.nz).

Yes, GST (15%) applies to all imported goods entering New Zealand, regardless of whether duty is payable. For goods valued over NZD $1,000, GST is calculated on the customs value plus any applicable duty, and must be paid to New Zealand Customs before the goods are released. For low-value goods (under $1,000) purchased from overseas retailers, GST should be collected at the point of sale by overseas sellers or platforms that are GST-registered with NZ. If an overseas seller is not GST-registered, you may still be liable for GST at the border. There are limited personal exemptions — for example, returning New Zealand residents can bring in goods up to NZD $700 duty and GST-free. GST is charged even on gifts sent from overseas if their value exceeds $110. Source: NZ Customs Service (customs.govt.nz) and IRD (ird.govt.nz).

A customs import entry is a formal declaration lodged with the New Zealand Customs Service for goods valued at NZD $1,000 or more. It provides Customs with details of the imported goods including their description, origin, quantity, and customs value, allowing calculation of applicable duties and GST. Import entries are typically lodged by a licensed customs broker on behalf of the importer, though importers can lodge directly if registered with Customs. There are different entry types: a Home Consumption Entry (Bill of Entry) for goods being released for use in NZ; a Warehousing Entry for goods going into a bonded store; and a Transhipment Entry for goods in transit. Delays or errors in lodging import entries can result in storage fees and fines. The Customs Broker's fee typically ranges from $100–300 per entry. Source: NZ Customs Service — Import Entries (customs.govt.nz).