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
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≤ NZD 1,000 customs value: Often no duty/GST at the border.
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> NZD 1,000: Import declaration required; duty + GST (15%) + clearance fee at import.
2) Assessment
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GST 15%: applied on customs value + duty + freight/insurance.
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Duty: varies by HS code and origin (some goods ~5% duty).
3) Practice
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≤ NZD 1,000 postal shipments: generally no border charges.
4) Notes
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Online prices usually exclude NZ duties/GST/fees.
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Customs may request ID/invoice; delays or returns possible.