New Zealand Customs Duty

Key Takeaways

• New Zealand charges 15% GST on every import, with no value-based exemption from GST itself.
• Orders up to NZ$1,000 (goods value, excluding freight) have GST collected at checkout by the overseas seller or marketplace, if their NZ sales exceed NZ$60,000 a year and they’re registered with Inland Revenue.
• Since 1 April 2026, a new Low-Value Goods Levy applies to every low-value parcel regardless of GST-collection method - NZ$2.21 for air freight, NZ$2.09 for sea freight.
• Orders over NZ$1,000 clear formally through NZ Customs with GST, an estimated customs duty, and a separate High-Value Goods Levy whose exact current amount isn’t yet independently confirmed.

How New Zealand Import Rules Work

New Zealand’s system closely mirrors Australia’s, with its own thresholds and a genuinely new twist: since April 2026, low-value parcels are no longer entirely fee-free even when GST is collected smoothly at checkout.

• Under NZ$1,000 (goods value): GST (15%) is meant to be collected by the overseas supplier or marketplace at the point of sale, if their sales into New Zealand exceed NZ$60,000 a year and they’ve registered with Inland Revenue (IRD) as an offshore supplier of low-value goods - functionally the same model as the EU’s IOSS. No customs duty applies in this band.
• Over NZ$1,000: The parcel goes through formal clearance by the New Zealand Customs Service - GST, an estimated customs duty (varies by product category, not a single flat rate), and a separate High-Value Goods Levy.

Inland Revenue (IRD) sets GST policy and registration requirements for offshore suppliers; the New Zealand Customs Service handles border clearance, duty, and the levies described below; the Ministry for Primary Industries (MPI) co-administers the biosecurity component of the new low-value levy.

The New Low-Value Goods Levy (from 1 April 2026)

This is the most significant recent change to New Zealand’s import rules. Effective 1 April 2026, every low-value parcel - regardless of whether GST was collected smoothly at checkout - now also carries a small per-consignment border levy: NZ$2.21 for air freight (made up of a NZ$1.46 Customs component and a NZ$0.75 biosecurity component collected on behalf of MPI) or NZ$2.09 for sea freight, plus GST on the levy itself. The NZ$1,000 threshold itself hasn’t changed - it still decides which collection mechanism applies - but low-value parcels are no longer completely free of border charges the way they were before this levy existed. It was introduced specifically because the volume of low-value parcels (driven heavily by platforms like Temu and Shein) had grown large enough that the government judged taxpayers were effectively subsidizing the cost of processing them.

Frequently Asked Questions About Customs Duty in New Zealand

Does the new levy mean low-value orders aren’t duty-free anymore?

Not quite - customs duty still doesn’t apply under NZ$1,000. What’s changed is that a small flat levy (NZ$2.21 or NZ$2.09, depending on freight mode) now applies to every low-value parcel to cover Customs and biosecurity processing costs, separate from duty and separate from GST.

How is the NZ$1,000 threshold calculated?

By the goods value alone - shipping and insurance costs aren’t included when checking whether an order falls under or over the line.

What’s the difference between the Low-Value Goods Levy and the High-Value Goods Levy?

Both were introduced as part of the same April 2026 reform. The Low-Value Goods Levy applies to parcels at or under NZ$1,000 (a small flat fee, NZ$2.09-$2.21). The High-Value Goods Levy applies above NZ$1,000, alongside GST and customs duty - its exact current amount wasn’t independently confirmed at the time of writing, so it isn’t included in this site’s calculator estimate.

Who has to register to collect GST at checkout?

Overseas suppliers or marketplaces selling more than NZ$60,000 worth of low-value goods into New Zealand per year must register with Inland Revenue and collect GST at the point of sale - smaller stores under that threshold aren’t required to, though many voluntarily do.

Is New Zealand’s system the same as Australia’s?

Very similar in shape (a goods-value threshold, checkout-collected GST below it, formal clearance above it) but with different numbers: 15% GST versus Australia’s 10%, and New Zealand’s own new Low-Value Goods Levy has no direct Australian equivalent.