Imported goods, such as those purchased on eBay and other international websites, may be subject to the payment of duty and/or GST.
Regardless of whether the imported goods incurred taxes in the country of purchase or not, it does not exempt the importer from the payment of New Zealand duty and/or GST.
In addition, an import transaction fee of $25.30 may apply. This fee is payable at the time that your goods are cleared. A biosecurity risk screening levy of $12.77 is also collected by Customs on behalf of MAF Biosecurity New Zealand.
The following list provides duty information on goods commonly imported by private individuals. The rates are a maximum rate — in some instances the duty rate may be less than that shown, as a specific concession or preference rate may apply.
Customs charges The following lists the duty rates applicable to some commonly imported items.
Note: GST has not been included and must be added.
Item |
Duty rate (%) |
| Adding machines | 0 |
| Aerials: | |
| - electrically operated for motor vehicles | 0 |
| - other | 5 |
| Albums (photo) | 0 |
| Amplifiers | 5 |
| Answerphones | 0 |
| Apparel: | |
| - men's | 10 |
| - women's | 10 |
| - babies' | 0 |
| Baby strollers | 5 |
| Bags (brief cases, etc) | 5 |
| Battery chargers: | |
| - for nickel cadmium batteries | 0 |
| - other | 5 |
| Bedding - blankets (not electric) | 5 |
| Bicycles | 0 |
| Binoculars | 0 |
| Boats | 5 |
| Boat fittings | 5 |
| Burglar alarms | 5 |
| Calculators | 0 |
| Calendars | 0 |
| Cameras: | |
| - still | 0 |
| - movie | 0 |
| - video | 0 |
| Caneware (other than cane furniture) | 5 |
| Carpet/rugs | 10 |
| Cassette deck/recorders | 0 |
| Cassette players | 0 |
| Cassette tapes: | |
| - audio recorded | 0 |
| - audio blank | 0 |
| - video recorded | 0 |
| - video blank | 0 |
| C B Units: | |
| - hand held | 0 |
| - other | 0 |
| Ceramic tiles: | |
| - mosaic | 0 |
| - other | 5 |
| Chainsaws | 0 |
| Chinaware/Crockery | 5 |
| Cigarette Lighters | 5 |
| Clocks (Electric) | 0 |
| Clock/Radios | 0 |
| Clothes Driers | 5 |
| Coffee Percolators | 0 |
| Compact Disc players | 0 |
| Computers (Home) | 0 |
| Confectionary | 5 |
| Cosmetics | 5 |
| Crock Pots | 5 |
| Crops/Whips | 5 |
| Cutlery | 5 |
| Data Processing Machines | 0 |
| Depth Sounders | 5 |
| Dictaphones | 0 |
| Dinghies (Rubber) | 5 |
| Dinner Sets | 5 |
| Dishwashers (Domestic) | 5 |
| Drinking Glasses | 0 |
| DVD Portable Players | 0 |
| DVD Recorders | 0 |
| Electric Blankets | 5 |
| Electric Can Openers | 0 |
| Electric Hairclippers: | |
| - For Humans | 0 |
| - For Animals | 0 |
| Electric Knives | 0 |
| Electric Sharpeners | 0 |
| Electric Shavers | 0 |
| Electric Stoves | 5 |
| Enlargers (photographic) | 0 |
| Equalizers | 0 |
| Films | 0 |
| Firearms | 0 |
| Flash equipment | 0 |
| Food Grinders (Electric) | 0 |
| Food Mixers (Electric) | 0 |
| Food Processors | 0 |
| Footwear | 10 |
| Fur Coats | 5 |
| Furniture | 5 |
| Garage Door Openers | 0 |
| Gas Operated BBQ's | 5 |
| Glasses | 0 |
| Golf Balls | 0 |
| Golf Clubs | 0 |
| Groceries | 5 |
| Guitars | 0 |
| Hairdryers | 0 |
| Haircurlers | 0 |
| Handbags | 5 |
| Handtools (Elec & Other) | 0 |
| Hats | 10 |
| Headphones | 0 |
| Heaters (Electric) | 5 |
| Helmets (Crash) | 0 |
| Home Computers | 0 |
| Inflatable Dinghies | 5 |
| Instant Coffee | 5 |
| Intercoms | 0 |
| I-pods | 0 |
| Irons | 0 |
| Jewellery | 5 |
| Jugs (Electric) | 5 |
| Knives: | |
| - Butchers and slaughtermens, kitchen, table |
5 |
| - Other | 0 |
| Lamps: | |
| - Metal, Glass | 5 |
| - Motor Vehicle | 0 |
| - Torch | 0 |
| Lens (Photographic) | 0 |
| Linen: | |
| - Fitted sheets, pillowcases, Mattress covers, Eiderdown cases, Quiltcases and Valances |
5 |
| - Kitchen Linen | 0 |
| - Other | 5 |
| Massagers (Vibratory) | 0 |
| Microphones | 0 |
| Microwave Ovens | 0 |
| Mirrors | 5 |
| Metal Detectors | 0 |
| Model Engines: | |
| - Electric | 0 |
| - Internal combustion | 0 |
| - Other | 5 |
| Motor Cycle Parts | 0 |
| Motor Vehicle Parts | 0 |
| MP3 Players | 0 |
| Musical Instruments | 0 |
| Navigational Equipment: | |
| - Radar navigation | 0 |
| - Radio navigation | 0 |
| Ornaments: | |
| - China | 0 |
| - Ceramic | 0 |
| - Glass | 5 |
| - Ivory | 5 |
| - Metal | 0 |
| - Wooden | 0 |
| Ovens (Microwave) | 0 |
| Outboard Motors | 0 |
| Paint | 5 |
| Perfumed Spirits | 5 |
| Pewter Ware: | |
| - Statuettes/Ornaments | 0 |
| - Other | 0 |
| Photo Albums | 0 |
| Picture Frames: | |
| - Metal | 5 |
| - Wood | 5 |
| Pots and Pans | 5 |
| Prams | 5 |
| Projectors | |
| - Movie | 0 |
| - Still | 0 |
| Purses | 5 |
| Racquets | 0 |
| Radar and remote control apparatus: | |
| - for Toys | 0 |
| - Other | 0 |
| Radios: | |
| - Radio broadcast receivers other than Car Radios |
0 |
| - Car Radios | 5 |
| - Other | 0 |
| Razors (Electric) | 0 |
| Record Turntables | 0 |
| Record Needles | 0 |
| Record Cartridges | 0 |
| Records (Discs) | 0 |
| Roller Skates | 0 |
| Roof Racks | 5 |
| Rugs (Travel) | 0 |
| Saddles | 5 |
| Sandwich Makers | 5 |
| Sewing Machines | 0 |
| Shavers (Electric) | 0 |
| Skateboards | 0 |
| Skis: | |
| - Snow | 0 |
| - Water | 5 |
| Sleeping Bags | 5 |
| Snowboards | 0 |
| Space Heaters | 5 |
| Spark Plugs | 0 |
| Speakers | 5 |
| Stationery | 0 |
| Stones (Natural, Unmounted) | 0 |
| Strollers | 5 |
| Suitcases | 5 |
| Sunglasses | 0 |
| Surfboards | 5 |
| Tapes: | |
| - Audio Blank | 0 |
| - Audio Recorded | 0 |
| - Video Blank | 0 |
| - Video Recorded | 0 |
| Telephones, Cellular | 0 |
| Telephones, Other | 0 |
| Telephone Answering Sets | 0 |
| Television Sets | 0 |
| Tents | 5 |
| Toasters | 5 |
| Torches | 0 |
| Toys | 5 |
| Turntables | 0 |
| Typewriters | 0 |
| Tyres: | |
| - Motorcycle | 0 |
| - Other 508mm and over | 0 |
| - Other | 5 |
| TV Games | 0 |
| Umbrellas | 5 |
| Vacuum Cleaners | 0 |
| Vibrators (Massagers) | 0 |
| Video Cameras | 0 |
| Video Machines | 0 |
| Voice Recorders (digital) | 0 |
| Voltage Meters | 0 |
| Wallpaper | 0 |
| Watches | 0 |
| Waterbed Mattresses | 5 |
| Washing Machines (Domestic) | 5 |
| Wet Suits | 5 |