Import taxes and duties in New Zealand affect margins, influence supplier decisions, and determine how quickly a product can reach a customer. New Zealand’s monthly merchandise import trade value in November 2025 was over 7 billion New Zealand dollars (NZD).

If you’re shipping goods into the country, you’re either paying import taxes and duties yourself or explaining them to someone who is. The better you understand how goods and services tax (GST), duties, and thresholds work, the fewer surprises you’ll encounter at the border.

Below, we’ll explain how to address New Zealand import taxes and duties.

What’s in this article?

• What are import taxes and duties in New Zealand?
  
• How does import tax work for goods entering NZ?
  
• What are the import tax thresholds and exemptions in New Zealand?
  
• How do you calculate customs duty and GST on imports?
  
• How can you pay import tax in New Zealand?
  

What are import taxes and duties in New Zealand?

Import taxes and duties in New Zealand are costs that come from shipping goods across borders. In New Zealand, import taxes are broken down into two main charges: customs duty and GST.

Customs duty

This tariff applies to certain types of goods, depending on what they are and where they’re from. When it’s applicable, customs duty is usually calculated based on the free on board (FOB) value. FOB is an international shipping term that specifies when the seller’s responsibility for goods ends and the buyer’s responsibility begins.

Items often enter New Zealand duty-free, but some categories are taxed:

• Clothing and footwear are typically subject to a 5%–10% duty.

• Alcohol and tobacco are always taxed, and at higher rates.

• Vehicles and some machinery might also be subject to duty.

The exact rate depends on the classification (based on Harmonized System codes within the Working Tariff Document) and the country of origin. Free trade agreements can lower or eliminate duty altogether if your supplier qualifies.

GST

GST is a flat 15% charged on imported goods.

If GST is calculated at the border, this formula is used:

GST = 0.15 × (Item Value + Duty + Shipping + Insurance)

If you bring in a 2,000 NZD product with 200 NZD in shipping and a 50 NZD duty, GST applies to the full landed cost of 2,250 NZD.

Once you establish whether these charges apply to your products, it’s easier to predict what you’ll owe.

How does import tax work for goods entering NZ?

Customs assesses every shipment at New Zealand’s border to determine its import tax. Here’s the process.

A shipment arrives

If you’re using a freight forwarder, postal service, or courier, your goods are routed through customs clearance. For shipments worth over 1,000 NZD, you’ll need to submit a formal import entry and apply for a Customs Number. The import entry includes a declaration of what you’re importing, what it’s worth, where it’s from, and whether it’s for personal or commercial use.

Customs assigns a value

New Zealand Customs converts the shipment’s value to NZD using its exchange rates, which are published every two weeks. It then confirms the customs value of the goods.

Taxes and fees are assessed

Once value and classification are confirmed, customs calculates duty, GST, and processing fees, such as the Import Entry Transaction Fee (IETF) and biosecurity levy.

You pay and goods are released

Customs (or your freight partner) sends you an invoice for the total charges. Once paid, the shipment is cleared and released for delivery.

What are the import tax thresholds and exemptions in New Zealand?

New Zealand’s import tax system is built around a few important thresholds. These numbers affect when duties and GST are triggered, who’s responsible, and how the tax gets collected.

The 1,000 NZD threshold

If the customs value of your shipment is 1,000 NZD or less, you won’t pay GST, duty, or entry fees to New Zealand customs at the border. But as of 2019, you’ll need to pay GST on B2C goods valued at or below 1,000 NZD when you buy from an overseas supplier. It’s calculated before you add shipping or insurance.

If your shipment is valued over 1,000 NZD, you’ll pay 15% GST and a duty (if it isn’t duty-free) at the border.

Here are a few important details to remember as you plan your import:

• Customs can combine multiple shipments from the same sender that are arriving the same day and treat them as one consignment. This can push you over the threshold.

• Alcohol and tobacco always trigger tax, regardless of value.

• The threshold applies per shipment, not per item.

The 60,000 NZD seller threshold

If you’re an overseas business that sells to NZ customers and your total sales into the country exceed 60,000 NZD per year, you’re required to register for NZ GST and charge it at checkout—but only on B2C items worth 1,000 NZD or less. For orders above that, the buyer handles tax at the border.

Other limited exemptions

In rare cases, your products might qualify for exemption. For example, some low-value gifts, certain personal effects, and specific goods, such as investment-grade gold, might be eligible. Shipments, however, won’t meet the criteria for exemption.

Where your products fall relative to these thresholds determines whether tax applies at checkout, at the border, or not at all.

How do you calculate customs duty and GST on imports?

Import charges in New Zealand follow a clear formula. To calculate them, you’ll need to know which costs get taxed, when they’re taxed, and what gets added along the way.

Here’s how to calculate customs duty and GST charged at the border.

Start with the customs value

This is usually the price you paid for the goods, converted to NZD using the exchange rate set by customs. For example, if you paid 500 US dollars and the customs exchange rate is 0.60, the converted value is 833.33 NZD.

This figure excludes freight and insurance. Customs also uses this value to calculate any applicable duty.

Add duty (if any)

Duty rates depend on the product’s classification (according to Harmonized System codes) and where it was made. Remember that many goods have 0% duty, and free trade agreements can reduce any duty to 0 if you have valid proof of origin. However, other items will be charged duty.

If your item has a 5% duty rate, this would be your calculation (using the example above):

Duty = 0.05 x 833.33 NZD = 41.67 NZD

Calculate GST

GST is 15% and applies to a broader selection of imports. It includes the customs value plus any duty, freight, and insurance.

If your shipping cost is 50 NZD, here’s how you’d calculate your GST base:

833.33 NZD (Value) + 41.67 NZD (Duty) + 50 NZD (Freight) = 925 NZD

GST = 0.15 x 925 NZD = 138.75 NZD

Add fixed fees

If GST or duty is applied, customs also charges an IETF and a Biosecurity System Entry Levy. Together, these add 55.71 NZD per shipment.

Complete a final tally

When you’ve calculated all of the costs involved in your import, then you’re ready for the final tally.

In the example we’ve been using, that looks like the following:

Import Charges = 41.67 NZD (Duty) + 138.75 NZD (GST) + ~55 NZD (Fees) = ~235 NZD

A few tips for businesses

These issues often trip people up in the import process:

• If you’re registered for GST in New Zealand, you can recover the GST you paid on your imports.

• You can’t reclaim duty—it’s a cost.

• GST applies even if the goods are duty-free.

• Use the “What’s My Duty” tool for quick estimates if you don’t know the tariff rate.

Properly calculating duty and GST means knowing your landing cost. This helps you set prices, forecast margins, and stay compliant.

How can you pay import tax in New Zealand?

If your shipment gets flagged for import tax (whether it’s GST, duty, or both), you’ll need to settle the bill before it’s released. How you pay that tax depends on how your goods arrive.

Importing by courier

Couriers usually clear shipments on your behalf. They front the payment to customs, then invoice you—often before delivery, but sometimes after. Expect to pay duty and GST (if applicable), as well as admin or clearance fees charged by the courier.

Importing commercially

Your broker or freight forwarder manages payment through the Trade Single Window (TSW). Larger importers often use deferred payment accounts with customs to batch payments monthly.

However you choose to import, nothing moves until the money does. Pay promptly, keep your documentation, and track your shipment to stay ahead of delays.