Destination guide · 2026-10-18
Importing into New Zealand: duties, VAT and fees
What you pay at the border when goods arrive in New Zealand, and how it changes by country of origin.
- Duty is charged on
- Price paid (FOB) for duty
- Duty-free threshold
- NZD 1,000 per consignment (registered overseas sellers charge 15% GST at checkout).
- VAT / sales tax
- 15% GST on value + freight + insurance + duty.
- Other fees
- Customs & MPI levy: NZD 2.21 per low-value air consignment, NZD 51.81 for air entries over NZD 1,000, plus GST.
- Official tariff
- NZ Customs Working Tariff
- Preferential agreements
- EU–NZ FTA, ANZCERTA, NZ–UK FTA, NZ–China FTA, NZ–Korea FTA, CPTPP, NZ–Thailand CEP, NZ–Hong Kong CEP, AANZFTA
Preferential trade agreements
| Origin | Agreement |
|---|---|
| Germany | EU–NZ FTA |
| Italy | EU–NZ FTA |
| France | EU–NZ FTA |
| Spain | EU–NZ FTA |
| Netherlands | EU–NZ FTA |
| Poland | EU–NZ FTA |
| Portugal | EU–NZ FTA |
| Belgium | EU–NZ FTA |
| Austria | EU–NZ FTA |
| Sweden | EU–NZ FTA |
| Denmark | EU–NZ FTA |
| Finland | EU–NZ FTA |
| Ireland | EU–NZ FTA |
| Czechia | EU–NZ FTA |
| Greece | EU–NZ FTA |
| Hungary | EU–NZ FTA |
| Romania | EU–NZ FTA |
| Australia | ANZCERTA |
| United Kingdom | NZ–UK FTA |
| China | NZ–China FTA |
| South Korea | NZ–Korea FTA |
| Japan | CPTPP |
| Canada | CPTPP |
| Mexico | CPTPP |
| Singapore | CPTPP |
| Vietnam | CPTPP |
| Malaysia | CPTPP |
| Chile | CPTPP |
| Peru | CPTPP |
| Thailand | NZ–Thailand CEP |
| Hong Kong | NZ–Hong Kong CEP |
| Indonesia | AANZFTA |
| Philippines | AANZFTA |
| Cambodia | AANZFTA |
Guides by country of origin
- China → New Zealand
- Türkiye → New Zealand
- United States → New Zealand
- Germany → New Zealand
- Italy → New Zealand
- France → New Zealand
- United Kingdom → New Zealand
- India → New Zealand
- Vietnam → New Zealand
- Japan → New Zealand
- South Korea → New Zealand
- Canada → New Zealand
- Mexico → New Zealand
- Australia → New Zealand
- Bangladesh → New Zealand
- Thailand → New Zealand
- Indonesia → New Zealand
- Pakistan → New Zealand
- Taiwan → New Zealand
- Brazil → New Zealand
- Malaysia → New Zealand
- Singapore → New Zealand
- Philippines → New Zealand
- Hong Kong → New Zealand
- Cambodia → New Zealand
- Sri Lanka → New Zealand
- United Arab Emirates → New Zealand
- Saudi Arabia → New Zealand
- Israel → New Zealand
- Egypt → New Zealand
- Morocco → New Zealand
- South Africa → New Zealand
- Switzerland → New Zealand
- Norway → New Zealand
- Chile → New Zealand
- Colombia → New Zealand
- Peru → New Zealand
- Argentina → New Zealand
- Kazakhstan → New Zealand
- Ukraine → New Zealand
- Georgia → New Zealand
- Spain → New Zealand
- Netherlands → New Zealand
- Poland → New Zealand