Which country has the higher VAT rate, Australia or New Zealand?

Australia: 10%. New Zealand: 15%.

What's the de minimis import threshold for each?

Australia: USD 680. New Zealand: USD 370.

Who is the customs authority in each country?

Australia: Australian Border Force (ABF). New Zealand: New Zealand Customs Service (NZCS).

Which categories are restricted in each?

Australia restricts: Food (all food items must be declared; many require biosecurity permits); Plants and plant materials (must be declared; import conditions apply); Animals and animal products (biosecurity conditions apply); Certain medications and therapeutic goods (TGA approval required); Firearms and weapons (import licence required); Certain chemicals and hazardous substances. New Zealand restricts: Food, plant, and animal products (must be declared; biosecurity permit required for many items); Firearms and ammunition (import permit required from NZ Police); Medicines and controlled drugs (personal-use supply only; prescription required); Cultural/heritage items — taonga (Maori treasures) export restricted; Certain chemicals and hazardous substances; Endangered species (CITES permit required).

🇦🇺 Australia vs 🇳🇿 New Zealand

Side-by-side customs reference: duty-free allowance, de minimis, VAT, restricted and prohibited categories, and customs authority.

	🇦🇺 Australia	🇳🇿 New Zealand
Customs authority	Australian Border Force (ABF)	New Zealand Customs Service (NZCS)
VAT / GST	10%	15%
De minimis (USD)	USD 680	USD 370
Cash declaration (USD)	USD 7600	USD 6100
Duty-free alcohol (L)	2.25	4.5
Duty-free cigarettes	25	50
Duty-free personal goods (USD)	USD 680	USD 430
Prohibited categories	Illicit drugs and psychotropic substances; Weapons (automatic/semi-automatic firearms, prohibited weapons); Pornographic material involving minors; Products from endangered species without CITES permits; Steroids and human growth hormone without prescription	Illicit drugs; Objectionable material (child exploitation, extreme violence); Offensive weapons (switchblades, knuckledusters, etc.); Certain used vehicles with soil or biological material; Products from endangered species without CITES permits
Restricted categories	Food (all food items must be declared; many require biosecurity permits); Plants and plant materials (must be declared; import conditions apply); Animals and animal products (biosecurity conditions apply); Certain medications and therapeutic goods (TGA approval required); Firearms and weapons (import licence required)	Food, plant, and animal products (must be declared; biosecurity permit required for many items); Firearms and ammunition (import permit required from NZ Police); Medicines and controlled drugs (personal-use supply only; prescription required); Cultural/heritage items — taonga (Maori treasures) export restricted; Certain chemicals and hazardous substances
Known scams	Fake ETA / eVisitor websites charging service fees on top of (or instead of) the official A$20 charge. Apply only via immi.homeaffairs.gov.au. • 'Border Force fine' SMS demanding immediate payment for an undeclared item. ABF does not issue fines by SMS link.	Fake NZeTA websites charging well above the NZD 17 official fee plus IVL. Apply only via immigration.govt.nz.

Detailed pages: Australia • New Zealand

Want to compare other countries? Browse the country index or use the interactive rule compare.