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POSTING RULE

Send Tobacco Cigarettes 🇳🇿 New Zealand

ANSWER

Can I post Tobacco Cigarettes to New Zealand?

RESTRICTEDVERIFIED · 2025-11-01

Posting tobacco to New Zealand attracts excise duty and requires a commercial importer licence for trade quantities.

QUANTITY / LIMITS

Personal use: typically up to 50 cigarettes or 50g; commercial quantities require licence

DUTY / TAX

NZD 1.42 per cigarette + GST 15% on duty-inclusive value

DOCUMENTS

  • CN22/CN23 customs declaration
  • Commercial importer licence for trade quantities

DECLARATION

Required at the destination customs authority

SOURCE

customs.govt.nz
Verify against the official customs authority before acting on this answer.Report a correction

Full Details

Sending tobacco products to New Zealand by post for personal use is permitted in small quantities but subject to New Zealand excise duty and GST. Excise duty on cigarettes is NZD 1.42 per cigarette stick (2024 rate) — among the highest in the world. New Zealand Post will carry small personal quantities with customs assessment. Commercial importation or quantities exceeding personal use require a licensed tobacco importer authority from New Zealand Customs. The Smokefree Environments and Regulated Products Act 2021 tightened tobacco controls. In 2022 New Zealand passed generational prohibition legislation (though it was later repealed), reflecting the highly regulated environment. All tobacco must be declared and may be subject to examination.

PRACTICAL ADVICE

Small personal postal gifts of cigarettes are technically allowed but carry very high duty. Commercial postal imports of tobacco require proper licensing.

OFFICIAL SOURCES

POSTING DETAILS

QUANTITY / WEIGHT LIMITS

Personal use: typically up to 50 cigarettes or 50g; commercial quantities require licence

DOCUMENTATION REQUIRED

  • CN22/CN23 customs declaration
  • Commercial importer licence for trade quantities

DUTY / TAX RATE

NZD 1.42 per cigarette + GST 15% on duty-inclusive value

LEGAL REFERENCE

Smokefree Environments and Regulated Products Act 2021; Customs and Excise Act 2018

COUNTRY POSTING NOTES

International mail over NZD $1,000 in value requires an import entry and payment of duties/GST. NZ Post and couriers handle customs clearance. Biosecurity checks apply to all inbound parcels.

Sending Tobacco Cigarettes to other countries

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