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Import duty and taxes in New Zealand

PartialCurrentdataset 2026-09-22verified 2026-09-22

Calculates source-backed duty, tax and fees. Not fully verified: trade remedies. Affected results are marked conditional, need user input, or show unresolved components.

Calculate an import into New Zealand

Where the goods were made. Shipping from a country does not make them originate there.

Searches the destination’s official tariff text. Not sure? Use the guided HS code finder.

Don’t know the code? Use the guided HS code finder

A FOB price does not include international freight or insurance. The purchase price is not automatically the customs value; LandedGrid adjusts it to the destination’s valuation basis.

No sign-up. Inputs are not stored.

Customs valuation

FOB-type basis — international freight and insurance are excluded

Transaction value under Schedule 4 of the Customs and Excise Act 2018. Transport and handling costs before the goods leave the country of export are included; transport and insurance after they leave are excluded.

Customs and Excise Act 2018, Schedule 4 · New Zealand Customs Service

Customs exchange rate

NZ Customs sets official exchange rates for fortnightly periods, published 11 days in advance, for 28 currencies. The rate for the period in which the entry is lodged applies. For other currencies Customs directs importers to a New Zealand bank sell rate; LandedGrid then needs a rate from you.

Applicable date: Date the import entry is lodged.

Taxes and government fees on import

  • Goods and Services Tax (GST) on imports15%

    Base: customs value + duty + additional duties + trade remedies + intl freight insurance

    Goods and Services Tax Act 1985, s.12

  • Goods levies — high-value import entry, air (Customs + MPI)51.81 NZD

    2026-04-01 → open

  • Goods levies — high-value import entry, sea (Customs + MPI)118.44 NZD

    2026-04-01 → open

  • Goods levies — low-value goods, air (Customs + MPI)2.21 NZD

    2026-04-01 → open

  • Goods levies — low-value goods, sea (Customs + MPI)2.09 NZD

    2026-04-01 → open

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.

Full capability matrix

Routes into New Zealand

Product headings in New Zealand

Customs value · Exchange rate · Low value · Import tax · Trade agreements · Sources

new-zealand