New Zealand Import Duty & GST Calculator
Rates last verified 2026-06-03.
Work out what your imports will actually cost to land in New Zealand — before you commit to an order or a shipment. This calculator computes the customs duty, the 15% GST, and the government levies that apply, then totals everything into a single landed cost.
It's built for anyone importing into New Zealand: commercial importers checking a supplier quote, e-commerce sellers pricing stock, and individuals working out the bill on a high-value purchase.
The structure mirrors Australia's. Duty is charged on the customs value (roughly the FOB price — international freight and insurance are stripped out), but GST is charged on a wider base that adds that freight and insurance back on top of the customs value plus duty. Getting that two-base split right is what separates a real estimate from a guess.
Enter your figures in the calculator above to see your full landed cost.
How import duty and GST work in New Zealand
Two charges can apply when goods arrive in New Zealand: customs duty and 15% GST. They're calculated on different bases — duty on a value that excludes international freight and insurance, GST on a value that adds them back.
Customs value (the duty base)
Duty is charged on the customs value, which sits close to FOB — the price of the goods, with international transport and insurance to New Zealand stripped out. If you bought on CIF terms, you back the freight and insurance out to find the customs value; on FOB or EXW you're already close.
Customs duty rates
The rate depends on the tariff classification in the Working Tariff Document. Many goods are free (0%), while textiles, clothing and footwear typically sit around 5%–10%. A free-trade agreement (CPTPP, China, Australia/CER, RCEP and others) can drop the rate to 0% if the goods meet the rules of origin and you hold valid proof.
GST on the wider base
GST is 15%, charged not on the goods alone but on the customs value + duty + freight + insurance. So the international freight and insurance you excluded from the duty base get added back for GST — the same shipping cost is outside the duty base but inside the GST base. (This is the same logic as Australia's Value of the Taxable Importation.)
The NZ$1,000 threshold and point-of-sale GST
There are two mechanisms at NZ$1,000:
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Border de minimis. NZ Customs collects no duty, GST or levies at the border when the customs value is NZ$1,000 or less (alcohol and tobacco excepted).
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Low-value goods GST (since 1 December 2019). Offshore suppliers and marketplaces charge 15% GST at checkout on low-value goods (NZ$1,000 or less) sold to consumers. So GST is collected at the point of sale rather than the border. (If duty applies, GST is still charged on that duty at the border.)
Above NZ$1,000, full duty, GST and the import levies apply.
Other charges (import goods clearance levy)
From 1 April 2026, NZ Customs charges a restructured per-consignment Goods Levy (a Customs charge plus an MPI biosecurity charge), now split by air vs sea and quoted excluding GST. For a high-value import (over NZ$1,000) it's about NZ$51.81 by air and NZ$118.44 by sea; a small low-value levy (~NZ$2 by air or sea) now also applies at or under NZ$1,000. Customs broker fees, if you use one, are private and sit on top.
Incoterms: what your supplier price already includes
The Incoterm on your invoice decides what's already inside the number, and therefore what you add to reach the customs value.
EXW (Ex Works). Goods only — you add origin handling, export clearance, foreign inland freight, international freight and insurance to New Zealand.
FOB / FCA. The supplier has cleared the goods for export and loaded them at origin. You add international freight and insurance — which matches the FOB-style customs value used for duty.
CFR / CPT. International carriage is in the price; you still add insurance.
CIF / CIP. Freight and insurance to New Zealand are included; for the duty base you back the international transport out.
DAP / DDP. Under DDP the seller has paid the NZ duty and GST. Under DAP they deliver but you still owe duty and GST.
The NZ-specific point
Like Australia, New Zealand duties the FOB-equivalent customs value but charges GST on a base that adds international freight and insurance back (customs value + duty + freight + insurance). So the same transport cost is excluded from the duty base and included in the GST base. Pick the Incoterm that matches your invoice and the calculator handles the split.
Worked example: NZ$5,000 shipment of clothing
Take a consignment of NZ$5,000 of clothing, bought FOB, with NZ$600 of freight and NZ$50 of insurance. Assume 10% duty and the standard 15% GST.
| Line item | Basis | Amount (NZD) |
|---|---|---|
| Customs value (FOB) | goods only | 5,000 |
| Duty @ 10% | 10% of customs value | 500 |
| International freight | 600 | |
| Insurance | 50 | |
| GST base (VoTI) | customs value + duty + freight + insurance | 6,150 |
| GST @ 15% | 15% of the GST base | 922.50 |
| Import goods clearance levy (Customs + MPI, by sea) | per consignment, value over NZ$1,000 | 118.44 |
Reading it down: duty of NZ$500 sits on the 5,000 customs value. The freight and insurance then join the base for GST, giving a GST base of NZ$6,150 and GST of NZ$922.50 — so the NZ$650 of freight-plus-insurance that was duty-free still attracts GST. Because the consignment is over NZ$1,000, the import goods clearance levy applies (here the sea rate; air is lower).
Add it all up:
5,000 + 600 + 50 + 500 + 922.50 + 118.44 = NZ$7,190.94.
The duty, GST and levy together come to about NZ$1,541 on NZ$5,000 of goods — roughly 31% on top of the goods value. A customs broker's fee, if you use one, sits on top and is private.
New Zealand import duty rates by product category
Representative FOB-basis duty rates for common product categories imported into New Zealand. Actual rates depend on the exact HS classification — treat these as a starting point and confirm your code with the official tariff. Rates last verified 2026-06-03.
| Product category | Import duty | GST |
|---|---|---|
| General goods (no FTA) | 5%Many goods are free (0%); others (notably textiles, clothing, footwear) are around 5%–10%. Check the Working Tariff Document. | 15% |
| Goods with valid FTA origin (CPTPP, China, Australia, RCEP…) | 0% | 15% |
| Clothing & apparel | 10% | 15% |
| Footwear | 10% | 15% |
| Electronics & computers | 0% | 15% |
| Toys & games | 0%Toys and games are generally free of duty (0%) in New Zealand, but the rate varies by HS code, so verify the exact classification on the Working Tariff Document. | 15% |
| Furniture & lighting | 0%Most furniture and lighting is free of duty (0%) in New Zealand, though some finished or upholstered items sit around 5%; this varies by HS code, so verify the exact classification. | 15% |
| Cosmetics & skincare | 0%Cosmetics and skincare are generally free of duty (0%) in New Zealand, but rates vary by HS code, so confirm the exact classification on the Working Tariff Document. | 15% |
| Jewellery & watches | 0%Jewellery and watches are generally free of duty (0%) in New Zealand, but rates vary by HS code, so verify the exact classification on the Working Tariff Document. | 15% |
| Kitchen & homeware | 5%Many household and kitchen articles (plastic, ceramic, glass) carry around 5% in New Zealand while some are free; the rate varies by HS code, so verify the exact classification. | 15% |
| Sporting goods & fitness | 0%Sports equipment and fitness gear are generally free of duty (0%) in New Zealand, but sports clothing follows the higher apparel rate, so verify the exact HS classification. | 15% |
| Bags, luggage & leather goods | 5%Handbags, luggage and other travel goods commonly carry around 5% in New Zealand; the rate varies by HS code and material, so verify the exact classification. | 15% |
| Automotive parts & accessories | 0%Most motor vehicle parts are free of duty (0%) in New Zealand, though some accessories sit around 5%; the rate varies by HS code, so verify the exact classification. | 15% |
Need help clearing this shipment?
Get a freight or customs-broker quote, or work with a trusted partner. These figures are estimates — a broker confirms the exact classification and duty.
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Frequently asked questions
Is GST charged on freight when importing to New Zealand?+
Yes. GST (15%) is charged on the customs value plus duty plus the international freight and insurance — so even though those transport costs are excluded from the duty base, they're added back for GST. On a NZ$5,000 FOB order with NZ$600 freight, NZ$50 insurance and NZ$500 duty, the GST base is NZ$6,150 and GST is NZ$922.50.
Is import duty calculated on CIF or FOB value in New Zealand?+
Duty is charged on the customs value, which is close to FOB — international freight and insurance to New Zealand are excluded. GST is different: it adds those costs back. So if you bought CIF, strip out the freight and insurance to find the duty base, then add them back for the GST calculation.
What is the NZ$1,000 threshold?+
At or under NZ$1,000 customs value, NZ Customs collects no duty, GST or levies at the border (alcohol and tobacco are exceptions). Separately, since 1 December 2019, offshore suppliers charge 15% GST at checkout on low-value goods sold to consumers — so you often pay GST to the retailer instead of at the border. Over NZ$1,000, full duty, GST and the import levies apply.
Why was I charged GST by an overseas store?+
Since 1 December 2019, overseas suppliers and marketplaces must charge 15% GST at the point of sale on low-value goods (NZ$1,000 or less) sold to New Zealand consumers. So the GST is collected at checkout rather than at the border. The goods then clear customs without further border GST, though any duty that applies still attracts GST at the border.
Do FTA goods still pay duty in New Zealand?+
If your goods qualify under a free-trade agreement — CPTPP, China, Australia (CER), RCEP and others — and you hold valid proof of origin, the duty rate is 0%. Without that documentation the general rate applies. An FTA only removes duty; 15% GST on the wider base still applies in full.
Is this an official quote from NZ Customs?+
No. This is an estimate to help you plan. Your actual duty and GST depend on the precise tariff classification, the customs value and your origin documents, determined at clearance by the New Zealand Customs Service. Treat the figures here as indicative and confirm the tariff rate on the Working Tariff Document or with a licensed broker.
Sources
Import duty calculators for other countries
- Australia import duty
- United States import duty
- United Kingdom import duty
- Canada import duty
- Germany import duty
- India import duty
- Japan import duty
- Singapore import duty
- Mexico import duty
- Brazil import duty
- South Korea import duty
- Vietnam import duty
- Thailand import duty
- Indonesia import duty
- United Arab Emirates import duty
- Switzerland import duty
- Turkey import duty
Estimates only — not customs, tax, or legal advice. Duty and tax depend on exact HS classification and current rules; always confirm with the official customs authority before relying on these figures. Read the full disclaimer.