New Zealand
Low-value import rules in New Zealand
Low-value consignments
Consignments valued at NZ$1,000 or less are not charged duty or GST at the border. Overseas suppliers registered for New Zealand GST charge 15% GST at the point of sale.
In force from 2019-12-01 · Duty and GST — frequently asked questions
What LandedGrid does not calculate for this destination
- trade remedies: Anti-dumping and countervailing duties are administered by MBIE and are not in the Customs tariff files. Check MBIE’s trade remedies register for your goods and origin.
- excise: Excise-equivalent duties on alcohol, tobacco and fuel, and product levies in the tariff levy tables, are not calculated.
- regulatory: MPI biosecurity, permit and product-safety requirements are not yet covered.
- Tariff concessions are listed where the tariff item has one, but never applied automatically — they are conditional.
- GST on the goods levies themselves is not added.