New Zealand — Customs, duties & de minimis

New Zealand — Customs, duties & de minimis (EN)

Incoterm: DAP — recipient pays duties, GST (15%), and clearance/disbursement fees.
Carrier: From Japan via Japan Post (International ePacket Light / EMS, tracked).

1) De minimis / low-value imports

  • ≤ NZD 1,000 customs value: Often no duty/GST at the border.

  • > NZD 1,000: Import declaration required; duty + GST (15%) + clearance fee at import.

2) Assessment

  • GST 15%: applied on customs value + duty + freight/insurance.

  • Duty: varies by HS code and origin (some goods ~5% duty).

3) Practice

  • ≤ NZD 1,000 postal shipments: generally no border charges.

4) Notes

  • Online prices usually exclude NZ duties/GST/fees.

  • Customs may request ID/invoice; delays or returns possible.