NZ import duty, GST and levies explained
When you import goods into New Zealand, Customs works out three things: duty (a tax on the goods, often 0%), GST (15% on the value plus freight and any duty) and, since 1 April 2026, a goods levy that recovers Customs and MPI border costs. Goods worth NZ$1,000 or less are treated differently.
The NZ$1,000 threshold
Customs does not collect duty or GST on goods valued at NZ$1,000 or less, unless they are part of a larger consignment over NZ$1,000 or are alcohol or tobacco. The threshold applies to the customs value of the goods, so freight and insurance do not count towards it. Several orders arriving together from one supplier can be treated as a single consignment and push you over.
Goods of NZ$1,000 or less still pay a small low-value goods levy (NZ$2.09 plus GST for sea freight), and overseas sellers may charge GST on the sale itself under the rules for low-value imported goods.
Sources: NZ Customs: Duty and GST · NZ Customs: Goods levies information pack, 1 April 2026 · Inland Revenue: GST on low-value imported goods
How import GST is worked out
For goods over NZ$1,000, GST is 15% of the customs value, plus international freight and insurance to the New Zealand border, plus any duty. GST is also charged on local services such as port charges and delivery.
If you are GST-registered, you can claim import GST back in your return, so it is a cash-flow cost rather than a real cost. If you are not registered, it is a real cost and belongs in your cost per unit. ClearLane’s calculator has a “GST-registered” switch for exactly this reason. Registration is compulsory once your annual turnover passes NZ$60,000.
How duty is worked out
Duty is a percentage of the customs value of the goods, set by the tariff code (HS code) of each product. Many goods are 0%, while clothing, footwear and some textiles carry higher general rates. Goods that qualify as made in China enter duty-free under the free trade agreement; see proving China origin.
The difference matters. A 1200-unit load of clothing at US$5 each costs about NZ$1,053 in duty at the general rate, and nothing if you can show Chinese origin.
Customs and MPI goods levies (from 1 April 2026)
From 1 April 2026 Customs replaced its old entry fees with goods levies that recover the cost of Customs and MPI border work. For sea freight the amounts are:
| Goods value | Customs | MPI | Total (before GST) |
|---|---|---|---|
| Over NZ$1,000 | NZ$73.87 | NZ$44.57 | NZ$118.44 per entry |
| NZ$1,000 or less | NZ$1.34 | NZ$0.75 | NZ$2.09 per consignment |
Your broker or forwarder usually pays the levy and passes it on, so it appears as a line on their invoice.
Sources: NZ Customs: Goods levies information pack, 1 April 2026 · NZ Customs: Goods levies, 2026 changes
Worked example
Importing US$6,000 of homewares from Ningbo (4 m³, delivered to Christchurch), with a China origin declaration, costs NZ$0 in duty and NZ$1,642 in import GST. Without GST-registration, the all-in cost is NZ$13,452; with it, NZ$11,697. Try your own numbers in the freight quote calculator.
Biosecurity
MPI can inspect, clean or treat goods that carry biosecurity risk, such as wooden products and packaging, plant or animal material, used equipment and some outdoor gear. Inspection and treatment are separate costs from the levy. Ask your supplier for clean, dry packing and heat-treated (ISPM 15) wooden pallets.
Upload your supplier invoice and see freight, duty, GST and cost per unit.
Get a freight quoteQuestions
Do I pay duty on goods from China?
Qualifying Chinese-made goods enter New Zealand duty-free under the NZ–China free trade agreement. You need to be able to show the goods originate in China if Customs asks.
What is the NZ$1,000 rule?
Customs does not collect duty or GST on goods worth NZ$1,000 or less, unless they are part of a larger consignment. A small low-value goods levy still applies.
Can I claim import GST back?
If you are GST-registered and the goods are for your business, you can claim import GST in your GST return.