Is VAT or GST charged on imports into New Zealand?

GST 15%. Imported goods over NZD 1,000 attract GST at customs; lower-value goods bought from offshore suppliers carry GST at point of sale under IRD's Inland Revenue offshore-supplier rules.

Who is the customs authority in New Zealand?

New Zealand Customs Service (NZCS) — https://www.customs.govt.nz.

What categories of goods are restricted from importing into New Zealand?

Restricted categories include: 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).

What is prohibited from importing into New Zealand?

Prohibited categories include: 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.

IMPORT DESTINATION

Importing Into 🇳🇿 New Zealand

Q: What is New Zealand's de minimis import threshold?

USD 370. Goods imported with a customs value of NZD $1,000 or less are duty-free. GST (15%) on low-value imported goods applies as of 1 December 2019 — offshore suppliers must register for NZ GST if their NZ sales exceed NZD $60,000.

CUSTOMS AUTHORITYNew Zealand Customs Service (NZCS)

STANDARD VAT15%

DE MINIMIS (USD)US$370

De Minimis Threshold

THRESHOLD (USD)

US$370

LOCAL CURRENCY

NZD $1,000

Shipments below this value may enter without customs duty. VAT may still apply depending on local rules.

Goods imported with a customs value of NZD $1,000 or less are duty-free. GST (15%) on low-value imported goods applies as of 1 December 2019 — offshore suppliers must register for NZ GST if their NZ sales exceed NZD $60,000.

As of: 2019-12-01

VAT / GST on Imports

15%

STANDARD VAT / GST RATE

Applied on the customs value (CIF — cost, insurance, freight) plus any applicable duties.

Required Documentation

#	Document
01	New Zealand Traveller Declaration (NZTD) — for arriving passengers
02	Customs Import Entry (for commercial goods over NZD $1,000)
03	Commercial Invoice
04	Packing List
05	Airway Bill or Bill of Lading
06	Certificate of Origin (for FTA preference — CPTPP, ANZCERTA, etc.)
07	Biosecurity permits (MPI Import Health Standards)

Requirements vary by shipment value, HS chapter, and origin country. Learn about each document type →

Restricted Import 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
⚠Endangered species (CITES permit required)

Prohibited Import 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

Special Notes

01New Zealand Customs and Biosecurity NZ take biosecurity very seriously — declare all food, plant, and animal items.
02The New Zealand Traveller Declaration (NZTD) is completed digitally before arrival.
03Duty on most goods is 5% or less; some goods have 0% duty under FTAs.
04GST is 15% and applies to most imported goods.
05CPTPP and other FTAs may provide preferential rates.
06Importers of commercial goods valued above NZD $1,000 must lodge a customs import entry.