How to Export to New Zealand in 2026: Duty on FOB, 15% GST, NZ$1,000 Limit

Duty and GST: how the import cost is calculated

The US International Trade Administration (ITA, August 2025) says New Zealand calculates duty on the free-on-board (FOB) value, so international freight and insurance are not part of the dutiable value. Most duties are between 0% and 10% and fall mainly on goods such as apparel, footwear and carpets, while nearly all computer hardware and software enter duty-free. Alcoholic beverages, tobacco and certain petroleum products also pay excise-equivalent duties, matching the excise on local products. Check the rate for your tariff item in the Working Tariff of New Zealand.

New Zealand Customs says GST of 15% is calculated on the value of the goods, plus the duty payable, plus any freight and insurance charges. So although duty is charged on FOB, GST is charged on a landed value. Example for a product with 5% duty: FOB value NZ$20,000, duty NZ$1,000, international freight and insurance NZ$2,000, GST 15% of NZ$23,000 = NZ$3,450, so NZ$4,450 in duty and GST, before the goods levies.

Import declaration, client code and levies

Goods with a Customs value of more than NZ$1,000 need an import declaration, submitted electronically through the Trade Single Window (TSW) by a registered user, usually the importer's customs broker. The importer also needs a Customs client code, applied for with NZCS Form 224. Customs notes that the Customs value may not be the same as the amount paid, and strongly advises getting advice on the tariff classification and rules of origin before importing. Send the commercial invoice, packing list, insurance details and transport document to the broker before the goods arrive.

The fees and levies that Customs and MPI charge for goods management changed on 1 April 2026. There are separate levies for air and sea cargo, and imports pay both a Customs and an MPI levy. Low-value goods of NZ$1,000 or less that cross the border as freight now pay a levy per consignment; diplomatic goods, carnets and human remains are the exceptions. The amounts are set out in Customs' high-value and low-value goods levy information packs, so ask your forwarder to include them in the quote.

Low-value goods and online sales

Customs does not collect duty or GST on goods worth NZ$1,000 or less, except alcohol and tobacco products, but overseas suppliers may charge New Zealand GST on items of NZ$1,000 or less sold to consumers. Above NZ$1,000, duty and GST are collected at the border, with GST of 15% applying to all imported items, including those bought online. If you ship low-value orders as freight rather than by post, remember the per-consignment low-value goods levy that applies from 1 April 2026.

Biosecurity and trade agreements

Goods that carry a biosecurity risk, such as food, plants and plant products, animal products and items made of wood, must meet the import health standards of the Ministry for Primary Industries (MPI) and may need a biosecurity permit before they can be cleared. Check the import health standard for your product and its packaging before you quote; Triplicate's note on ISPM 15 explains the international standard for wood packaging.

The Ministry of Foreign Affairs and Trade (MFAT) lists the trade agreements New Zealand has in force, including the Closer Economic Relations agreement with Australia, CPTPP, RCEP, AANZFTA with ASEAN, and agreements with China, Korea, Singapore, Malaysia, Thailand, Hong Kong, the United Kingdom, the European Union (in force since 1 May 2024) and the United Arab Emirates (a CEPA in force since 28 August 2025). To claim a preferential rate, the goods must meet the agreement's rules of origin and the importer needs the proof of origin it requires; otherwise the general rate applies.