New Zealand
Import VAT and GST in New Zealand
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
Every tax rule LandedGrid holds names its base explicitly, so tax is never computed as “price × rate”. Because duty is part of the base, tax stays unresolved while any duty component is unresolved.
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.