New Zealand import tax
Import taxes and duties for shipping goods to New Zealand.
Overview of shipping to New Zealand.
When shipping goods to New Zealand, the recipient is required to pay import duties, whether the goods are for personal or commercial use. The assessment method is based on the FOB (Free On Board) price, meaning duties and taxes are calculated only on the full value of the imported goods. In addition to duties, shipments to New Zealand are also subject to other applicable taxes such as Goods and Services Tax (GST), Import Entry Transaction Fee, Inward Cargo Transaction Fee, and excise duties on certain goods.
New Zealand tax and duty rates.
New Zealand has a variable tax rate ranging from 0% to 15%, with an average rate of 5.11%.
Certain items can be shipped to New Zealand duty-free, such as books, laptop computers, and other electronic products.
Sales tax in New Zealand.
Shipping to New Zealand is subject to Goods and Services Tax (GST), which is levied on all shipments at a standard rate of 15%. This is calculated based on the total value of the goods, insurance, and shipping costs, plus any additional excise taxes and duties (if applicable).
Minimum taxes and duties in New Zealand.
Duties, Goods and Services Tax (GST), and other fees will be charged when the combined amount of duties and GST exceeds NZ$60.
Other taxes and customs fees in New Zealand.
When shipping goods to New Zealand, an Import Entry Transaction Fee of NZ$38.07 (excluding sales tax) must be paid for port clearance documentation and import declaration. If the combined total of duties and Goods and Services Tax (GST) exceeds NZ$60, excise duties will be levied on oil, alcohol, and tobacco.
Location and contact information for the New Zealand Customs Department.
Further information regarding import declaration procedures and restrictions on goods entering New Zealand can be found on the New Zealand Customs website: https://www.customs.govt.nz
How to send goods to New Zealand.
For shipments to New Zealand, SME SHIPPING provides document and parcel delivery services via DHL EXPRESS, FEDEX EXPRESS, TNT EXPRESS, Global Mail, and international sea freight.




