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Origin and trade agreements

Importing into New Zealand

New Zealand's NZ$1,000 line for duty and 15% GST, who collects GST on low-value parcels, the border levies since 1 April 2026 and what's restricted.

Updated · 10 official sources

New Zealand Customs collects no duty or GST on goods valued at NZ$1,000 or less, unless they're part of a larger consignment worth more, because overseas sellers registered with Inland Revenue charge 15% GST at checkout. Above NZ$1,000, Customs collects duty, 15% GST and border levies, and the importer needs a Customs Number. Alcohol and tobacco pay duty and GST at any value.

Rules as of 30 October 2026.

What does a parcel to New Zealand pay?#

A parcel to New Zealand pays at one of two points, depending on whether its goods are worth more than NZ$1,000. Low-value goods carry 15% GST at checkout and clear the border without a tax bill. High-value goods are taxed at the border: duty, then 15% GST on the goods, duty, freight and insurance.

Value of the goods Duty GST Who collects
NZ$1,000 or less None at the border 15% at checkout, if the seller is registered The overseas seller, marketplace or redeliverer
Over NZ$1,000 Tariff rate for the item and its origin 15% on goods, duty, freight and insurance New Zealand Customs, before delivery
Alcohol and tobacco, any value Duty and excise 15% New Zealand Customs

The NZ$1,000 line is tested on the customs value, which leaves out shipping and insurance. Customs adds values together when several items arrive at the same time, or when the same person or company bought them separately, so two modest orders can become one taxable consignment.

Standard GST, VAT and consumption tax rates in Asia Pacific markets: border.bot's live vat and gst rates for NZ, AU, SG, MY, ID, PH, JP.

The New Zealand country page shows the live rate, and the de minimis guide compares thresholds worldwide.

Who collects GST on low-value goods?#

GST on low-value goods sold to New Zealand consumers has been collected by offshore sellers since 1 December 2019. An overseas seller, online marketplace or redeliverer registers with Inland Revenue once its sales of low-value goods and other taxable supplies to New Zealand consumers reach NZ$60,000 in 12 months, then charges 15% at the point of sale.

A seller below the threshold doesn't charge New Zealand GST, and a low-value parcel from that seller still clears without GST at the border. Sales to New Zealand businesses registered for GST are generally left out, and the seller can treat a buyer as a consumer unless the buyer gives a GST number or New Zealand Business Number. The New Zealand GST guide covers registration, receipts, double charging and a worked example.

What changes above NZ$1,000?#

Above NZ$1,000, New Zealand Customs taxes the goods at the border and the importer has to apply for a Customs Number, which identifies importers and exporters. Customs converts foreign-currency invoices at its own exchange rates, set fortnightly in advance, using the rate for the day the goods arrive rather than the day they were bought.

Duty depends on the item and its country of origin. The GST base at the border is wider than the goods price: it adds the duty and the freight, postal or courier and insurance charges. Brokers and freight forwarders pay the goods levies described below and may pass them on to the importer. For a posted item that owes money, NZ Post sends the receiver a letter with the charges.

One exception runs the other way. A non-resident seller can choose to charge GST on goods over NZ$1,000 too, by telling Inland Revenue, when 75% or more of the total value of its goods is in items individually valued at NZ$1,000 or less.

What levies does New Zealand charge on imports?#

New Zealand Customs charges goods levies to recover the cost of border checks by Customs and the Ministry for Primary Industries (MPI). Since 1 April 2026 a Low-Value Goods Levy applies to each low-value consignment sent as freight, and a High-Value Goods Levy to each import entry over NZ$1,000. Brokers and forwarders pay them and may pass them on.

Levy from 1 April 2026 Air Sea
Low-value import, NZ$1,000 or less NZ$2.21 NZ$2.09
High-value import, over NZ$1,000 NZ$51.81 NZ$118.44

Amounts exclude GST, which is added at 15%. Posted mail is charged differently, at NZ$1.28 per kilogram paid by the operator. The GST guide shows how the levy adds up on a real order.

Which goods are restricted?#

New Zealand Customs enforces import prohibitions and restrictions for the agencies that set them, under the Customs and Excise Act 2018 and laws such as the Biosecurity Act, the Arms Act and the Misuse of Drugs Act. The list is long and indicative, and it covers biosecurity risks, weapons, drugs, objectionable material and many consumer and chemical products.

Items online sellers trip over most often include:

  • food and plant or animal products, such as seeds of all kinds, honey, fruit, nuts, meat and dairy, and packing materials like straw, hay, soil or sand, which need MPI clearance
  • tobacco and chewing tobacco
  • knives designed to be concealed, flick and gravity knives, knuckle-dusters, firearms and their parts
  • goods imported in breach of the Fair Trading Act or infringing trademarks, and product types with their own controls such as children's nightclothes, toys, cots and baby walkers
  • objectionable books, films and magazines

border.bot Restrict checks a product against the destination's restrictions before you list it.

Tips for sellers shipping to New Zealand#

New Zealand's system works smoothly when the GST you charged is visible to Customs. Most of the friction comes from orders that combine into a consignment over NZ$1,000, from missing GST details on the paperwork, and from food or plant material in the box.

The landed cost calculator prices duty and GST for a New Zealand address, and the Australia guide covers a similar seller-collected GST system.

Guides for selling into New Zealand#

  • New Zealand GST on imported goods: How New Zealand's 15% GST reaches imports: seller collection up to NZ$1,000, the NZ$60,000 registration test, receipts, border levies and a worked example.

Common questions#

What is the duty-free limit for New Zealand?#

NZ$1,000. Customs doesn't collect duty or GST on goods valued at NZ$1,000 or less unless they're part of a larger consignment, but alcohol and tobacco pay at any value.

Do I pay GST on overseas purchases under NZ$1,000?#

Usually yes, at checkout. Overseas sellers registered for New Zealand GST charge 15% at the point of sale, and Customs collects nothing at the border on those goods.

Who needs a Customs Number in New Zealand?#

The importer of a shipment valued at NZ$1,000 or more. Low-value shipments don't need one.

Sources#