Importing Into 🇳🇿 New Zealand
De Minimis Threshold
US$370
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%
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.
Documented Import Rules
Vape / E-Cigarette
🇳🇿 New Zealand
Vape / E-Cigarette requires declaration / permit for personal import into New Zealand.
Alcohol / Spirits
🇳🇿 New Zealand
Alcohol / Spirits requires declaration / permit for personal import into New Zealand.
Tobacco Cigarettes
🇳🇿 New Zealand
Tobacco Cigarettes requires declaration / permit for personal import into New Zealand.
CBD Oil
🇳🇿 New Zealand
CBD Oil is generally prohibited for personal import into New Zealand.
Cannabis Seeds
🇳🇿 New Zealand
Cannabis Seeds is generally prohibited for personal import into New Zealand.
Sterilised hemp seeds (food grade)
🇳🇿 New Zealand
Sterilised hemp seeds (food grade) requires declaration / permit for personal import into New Zealand.
Codeine (Medication)
🇳🇿 New Zealand
Codeine (Medication) requires declaration / permit for personal import into New Zealand.
Adderall (Medication)
🇳🇿 New Zealand
Adderall (Medication) requires declaration / permit for personal import into New Zealand.
Tramadol (Medication)
🇳🇿 New Zealand
Tramadol (Medication) requires declaration / permit for personal import into New Zealand.
Estimate duties and VAT for a specific shipment into New Zealand.
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