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

New Zealand: 15%. Australia: 10%.

What's the de minimis import threshold for each?

New Zealand: USD 370. Australia: USD 680.

Who is the customs authority in each country?

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

Which categories are restricted in each?

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 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 vs 🇦🇺 Australia

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

	🇳🇿 New Zealand	🇦🇺 Australia
Customs authority	New Zealand Customs Service (NZCS)	Australian Border Force (ABF)
VAT / GST	15%	10%
De minimis (USD)	USD 370	USD 680
Cash declaration (USD)	USD 6100	USD 7600
Duty-free alcohol (L)	4.5	2.25
Duty-free cigarettes	50	25
Duty-free personal goods (USD)	USD 430	USD 680
Prohibited categories	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	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
Restricted categories	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	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)
Known scams	Fake NZeTA websites charging well above the NZD 17 official fee plus IVL. Apply only via immigration.govt.nz.	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.

Detailed pages: New Zealand • Australia

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