New Zealand

The Realm of New Zealand is a highly developed economy in Oceania, the 52nd largest economy in the world (by GDP, nominal) and consistently ranked among the most business-friendly and transparent markets globally. It boasts a population of about 5.2 million people, with an Organisation for Economic Co-operation and Development (OECD) comparative price level of around 120, meaning New Zealanders pay on average 20% more (domestically) than Americans for the same product – making New Zealand a promising cross-border ecommerce destination.

Key info

Country code (ISO 3166-1 alpha-2): NZ
Country code top-level domain (ccTLD): .nz
Currency (ISO4217): New Zealand Dollar NZD
World Trade Organization (WTO) Status: Member

Duty information

New Zealand has a relatively liberal tariff regime:

Ad valorem Most Favored Nation (MFN) duty rates generally range from 0% to 10%.
Many goods are duty-free, especially industrial products.
Higher duties apply to some categories such as textiles, footwear, and apparel.
Duty is calculated on a Free on Board (FOB) basis.

Sales tax

New Zealand applies a Goods and Services Tax (GST) on most goods and services at a standard rate of 15%. Some imported goods are exempt from GST (e.g. certain foods & medical aids) - an extensive list of GST exemptions can be found on the Inland Revenue (IRD) website.

GST on imports is calculated on the the value of goods, transport, insurance, duty and additional taxes.

Additional taxes & charges

Import Entry Transaction Fee (IETF): NZD $53.44 (incl. GST), charged on consignments over NZD $1,000.
Biosecurity System Entry Levy (BSEL): NZD $53.36 (inc. GST), charged on consignments over NZD $1,000 and collected alongside the IETF.
Excise duties apply to alcohol, tobacco, and fuel products.
Health Promotion Agency (HPA) levy on imported alcohol.
Heavy Engineering Research Association (HERA) levy on certain heavy steel and welding goods.
Accident Compensation Corporation (ACC) levy and Petroleum Engine Fuel Monitoring (PEFM) levy on specified fuels.
Synthetic Greenhouse Gas (SGG) levy on goods containing hydrofluorocarbons (HFCs) and perfluorocarbons (PFCs).

De minimis thresholds

New Zealand has a customs duty de minimis of NZD $1,000 below which no duty is payable (with the exception of alcohol and tobacco products, which are always subject to duty and taxes regardless of value).

For GST, New Zealand law does not provide a de minimis threshold – all imports are in principle taxable. However, the method of collection depends on the consignment value and the merchant’s annual sales to New Zealand:

Low-value goods (≤ NZD $1,000)
- If the overseas merchant has annual sales to New Zealand above NZD $60,000, they must register for GST, collect it at checkout, and remit it to Inland Revenue (IR).
- If the merchant is below the NZD $60,000 threshold, they are not required to collect GST. In this case, New Zealand Customs Service (NZCS) does not impose GST or duties at the border on consignments ≤ NZD $1,000.
- Result: Low-value goods from small overseas merchants can effectively enter New Zealand GST-free, creating a de facto GST de minimis.
High-value goods (> NZD $1,000)
- GST is always collected at the border by NZCS.

Prohibited & restricted goods

The NZCS and the Ministry for Primary Industries (MPI) strictly regulate imports. Prohibited or controlled items include:

Controlled drugs and narcotics
Firearms, ammunition, and explosives (without permits)
Objectionable publications, videos, and media
Endangered species (CITES-listed) and products made from them
Certain agricultural products, plants, seeds, and live animals (strict biosecurity controls)
Hazardous chemicals and substances
Offensive weapons (e.g. flick knives, knuckle dusters, some martial arts weapons)

An official list of prohibited and restricted items is available on the NZCS website.