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GOODS ACROSS BORDERS

NZ / NZL

New ZealandNew Zealand

VERIFIED · 2026-07-01
CODENZ
ISO3NZL
REGIONOCEANIA
VAT15%
CURRENCYNZD
DE MINIMISUS$370
CASH THRESHOLDUS$6100

Overview

New Zealand's customs administration is the New Zealand Customs Service (Te Mana Ārai o Aotearoa), working in close coordination with Biosecurity New Zealand (part of the Ministry for Primary Industries, MPI) on every arrival. The biosecurity regime is functionally the most stringent globally, on par with Australia, reflecting NZ's status as an island nation with significant unique flora, fauna, and agricultural exports it must protect.

Arriving travellers complete the Passenger Arrival Card during the inbound flight. The card is the single legal declaration for goods, food, plants, animal products, currency, weapons, and prohibited items. The personal allowance is NZD 700 in goods (per adult; NZD 350 for minors), plus 3 bottles of spirits or liqueur (up to 1.125 litres each), 4.5 litres of wine or beer, and 50 cigarettes or 50g of tobacco. Above-allowance items attract simplified duty rates and 15% GST. Declaration is mandatory for any biosecurity-risk item regardless of value — undeclared food, plant material, or animal products that are subsequently found carry a NZD 400 instant fine (rising to NZD 5,000 for serious cases) and prosecution risk for grossly negligent or deliberate violations under the Biosecurity Act 1993.

Visa-exempt nationals require the NZeTA (New Zealand Electronic Travel Authority) before boarding, valid 2 years for multiple entries up to 90 days each. The NZeTA also collects the International Visitor Conservation and Tourism Levy (IVL) of NZD 100. Visa-required nationalities apply at an NZ consulate.

For commercial imports, NZ Customs operates the JBMS (Joint Border Management System) integrated with MPI and other agencies via the Trade Single Window (TSW). Importers file the Electronic Cargo Information (ECI) for inbound consignments and clear through the appropriate procedure (Standard Import Entry for larger shipments; Simplified for low-value). NZ applies GST at 15% on imports above the NZD 1,000 customs-duty de minimis; below NZD 1,000, GST is collected at point of sale under the Inland Revenue offshore-supplier rules introduced in 2019.

Tariff policy applies preferential rates under NZ's FTA network: CPTPP, RCEP, AANZFTA, NZ-China FTA, NZ-Korea FTA, NZ-Singapore FTA, NZ-Thailand CEP, NZ-Malaysia FTA, NZ-Hong Kong CEP, NZ-Australia CER (deepest integration globally with single labour market), NZ-UK FTA, NZ-EU FTA (signed 2024), and several others.

Some product categories require additional clearance. MPI handles SPS at the border for plants, animals, and food. Medsafe regulates pharmaceuticals and medical devices. EPA handles hazardous substances. Radio Spectrum Management (MBIE) type-approves radio equipment. CITES permits are issued by the Department of Conservation.

NZ's prohibited and restricted import categories are unusually broad due to biosecurity. Items routinely confiscated at Auckland, Wellington, Christchurch, and Queenstown international airports include: undeclared fresh fruit, raw meat or seafood, untreated wooden carvings, plant seeds (including from herbal-medicine packets), honey, mushroom products, and bee products. Honey carriage is particularly restricted because of American Foulbrood disease.

Currency declarations are mandatory above NZD 10,000 equivalent on entry or exit, using the Border Cash Report.

Prescription-medication carriage follows a personal-use framework: prescribed medication accompanied by the prescription is generally accepted up to 3 months' supply. Controlled drugs require a Medsafe Personal Importation Approval in advance.

Postal-import handling is via NZ Post at the Auckland International Mail Centre. Inbound parcels are subject to biosecurity screening and Customs clearance; GST and duty above de minimis are collected at delivery.

Recent regulatory changes include the NZ-EU FTA entry into force (2024-2025), continuing CPTPP preferential-rate operations, ongoing modernisation of JBMS, the NZeTA + IVL scheme operationalisation since 2019, and continued biosecurity-rule updates affecting plant and animal-derived imports.

For authoritative current rules, travellers and importers should consult www.customs.govt.nz and www.mpi.govt.nz.

Customs authority

New Zealand Customs Service (NZCS)Official site

Duty-free allowances (arriving travelers)

CategoryAllowance
Alcohol4.5L
Cigarettes50
Personal goods valueUS$430
Duty-free allowances: 4.5L wine or beer OR 1.125L spirits (17+); 50 cigarettes or 50g tobacco or 50g cigars (17+); NZD $700 (approx. USD $430) worth of other goods. Exceeding limits means duty and GST on the excess.

De minimis import threshold

USD EQUIVALENT

US$370

LOCAL CURRENCY

NZD $1,000

AS OF

2019-12-01

Goods imported with a customs value of NZD $1,000 or less are duty-free. GST (15%) on low-value imported goods applies as of 1 December 2019 — offshore suppliers must register for NZ GST if their NZ sales exceed NZD $60,000.

Cash declaration

THRESHOLD (USD)

US$6100

LOCAL AMOUNT

NZD

Arrival formalities

CURRENCY

NZD — New Zealand dollar

DECLARATION FORM

Passenger Arrival Card

PRE-ARRIVAL SYSTEMS

STANDARD COMMERCIAL IMPORT DOCUMENTS

  • Commercial invoice
  • Packing list
  • Bill of lading or Air Waybill
  • Country of origin declaration (or Certificate of Origin for FTA preferential entries)
  • MPI Biosecurity Approval (regulated commodities)
  • ECI (Electronic Cargo Information) via TSW

Restricted categories

  • RESTRICTEDFood, plant, and animal products (must be declared; biosecurity permit required for many items)
  • RESTRICTEDFirearms and ammunition (import permit required from NZ Police)
  • RESTRICTEDMedicines and controlled drugs (personal-use supply only; prescription required)
  • RESTRICTEDCultural/heritage items — taonga (Maori treasures) export restricted
  • RESTRICTEDCertain chemicals and hazardous substances
  • RESTRICTEDEndangered species (CITES permit required)

Prohibited categories

  • PROHIBITEDIllicit drugs
  • PROHIBITEDObjectionable material (child exploitation, extreme violence)
  • PROHIBITEDOffensive weapons (switchblades, knuckledusters, etc.)
  • PROHIBITEDCertain used vehicles with soil or biological material
  • PROHIBITEDProducts from endangered species without CITES permits

Special notes

  • New Zealand Customs and Biosecurity NZ take biosecurity very seriously — declare all food, plant, and animal items.
  • The New Zealand Traveller Declaration (NZTD) is completed digitally before arrival.
  • Duty on most goods is 5% or less; some goods have 0% duty under FTAs.
  • GST is 15% and applies to most imported goods.
  • CPTPP and other FTAs may provide preferential rates.
  • Importers of commercial goods valued above NZD $1,000 must lodge a customs import entry.

Import documentation

  • New Zealand Traveller Declaration (NZTD) — for arriving passengers
  • Customs Import Entry (for commercial goods over NZD $1,000)
  • Commercial Invoice
  • Packing List
  • Airway Bill or Bill of Lading
  • Certificate of Origin (for FTA preference — CPTPP, ANZCERTA, etc.)
  • Biosecurity permits (MPI Import Health Standards)

Posting restrictions

International mail over NZD $1,000 in value requires an import entry and payment of duties/GST. NZ Post and couriers handle customs clearance. Biosecurity checks apply to all inbound parcels.

Top documented rules

10 of 65

Related trade routes & FTAs

Active Free Trade Agreements

Airports

  • AKLAuckland Airport

    Strict Ministry for Primary Industries (MPI) biosecurity screening. Declare all food, plants, animal products and outdoor equipment.

  • WLGWellington Airport
  • CHCChristchurch Airport

Leaving New Zealand

NZ Customs Service administers controls under the Customs and Excise Act 2018. MPI controls agricultural-product exports. CITES compliance required for wildlife.

PROHIBITED EXPORT

  • exports-to-sanctioned-jurisdictions

RESTRICTED EXPORT

  • wildlife-cites
  • cultural-taonga
  • controlled-dual-use

Pre-arrival apps

  • NZeTA (Electronic Travel Authority)

    Visa-waiver nationals before boarding flights to NZ

    Official site
  • New Zealand Traveller Declaration (NZTD)

    All arriving travelers — covers immigration + customs + biosecurity

    Official site

Regulatory timeline

  • Disposable vapes restricted to pharmacy / specialist stores under amended Smokefree Environments Act. health.govt.nz

Known scams

  • Fake NZeTA websites charging well above the NZD 17 official fee plus IVL. Apply only via immigration.govt.nz. immigration.govt.nz

DECLARATION FORM LANGUAGES

en, mi

Top item rules for New Zealand

Source: rules indexed for New Zealand. See full rule list under the relevant traveling, posting, and importing hubs.

Frequently asked questions

How much alcohol can I bring into New Zealand duty-free?

Travellers arriving in New Zealand may bring 4.5 L of alcohol duty-free. Anything above the allowance must be declared at the red channel. Duty-free allowances: 4.5L wine or beer OR 1.125L spirits (17+); 50 cigarettes or 50g tobacco or 50g cigars (17+); NZD $700 (approx. USD $430) worth of other goods. Exceeding limits means duty and GST on the excess.

How many cigarettes can I bring into New Zealand?

50 cigarettes per traveller (or proportionally less in cigars / tobacco). Above-limit tobacco must be declared.

Do I need to declare cash entering New Zealand?

Yes. Cash and equivalent bearer instruments above USD 6100 (NZD) must be declared on arrival.

What is New Zealand's de minimis import threshold?

NZD $1,000 (~USD 370). Goods imported with a customs value of NZD $1,000 or less are duty-free. GST (15%) on low-value imported goods applies as of 1 December 2019 — offshore suppliers must register for NZ GST if their NZ sales exceed NZD $60,000.

Is VAT or GST charged on imports into New Zealand?

GST 15%. Imported goods over NZD 1,000 attract GST at customs; lower-value goods bought from offshore suppliers carry GST at point of sale under IRD's Inland Revenue offshore-supplier rules.

Can I bring prescription medication into New Zealand?

Prescription medicines for personal use are generally allowed in reasonable quantities (typically 30-90 days' supply), accompanied by the original prescription and ideally a doctor's letter. Some controlled substances need import authorisation. Verify with New Zealand Customs Service (NZCS) for your specific medicine.

Can I send gifts by post to New Zealand?

Gifts are accepted by post but are still subject to New Zealand's import rules. Tax-relief gift thresholds (where they exist) are typically much lower than commercial thresholds. Declare honestly on the CN22/CN23 — undervaluation is treated as fraud.

What documents do I need to import commercially into New Zealand?

A customs declaration filed with New Zealand Customs Service (NZCS), a commercial invoice, packing list, and transport document (AWB or B/L). Add a Certificate of Origin to claim FTA preferential duty. Sector-specific imports (food, plants, animals, medicines, electronics, dangerous goods) need additional permits.

What happens at New Zealand's red and green channels?

The green channel is for travellers with nothing to declare. The red channel is for travellers carrying anything above allowances or any restricted goods. Spot checks happen at both. Lying or hiding goods can lead to seizure plus penalties.

What items are prohibited in New Zealand?

Illicit drugs; Objectionable material (child exploitation, extreme violence); Offensive weapons (switchblades, knuckledusters, etc.). See the full prohibited list on this page.

What items are restricted into New Zealand?

Food, plant, and animal products (must be declared; biosecurity permit required for many items); Firearms and ammunition (import permit required from NZ Police); Medicines and controlled drugs (personal-use supply only; prescription required). Restricted items typically need a permit, certificate, or declaration. See the full restricted list on this page.

How do I declare goods on arrival in New Zealand?

Use the red channel at the airport. Most ports of entry into New Zealand accept either a paper declaration or, increasingly, an electronic declaration via an app or kiosk. Be ready to show receipts, prescriptions, or permits.

Can I bring food into New Zealand?

Most countries restrict animal-origin food (meat, dairy) for biosecurity reasons; sealed commercial packaged food is sometimes permitted. Verify with New Zealand Customs Service (NZCS)'s agricultural / biosecurity authority before bringing food.

Can I bring vape devices or e-cigarettes into New Zealand?

Vape rules are changing fast worldwide; New Zealand may have specific restrictions, age limits, or outright bans. Verify on the current New Zealand Customs Service (NZCS) guidance before travel — bans have grown markedly since 2023.

Can I bring medicines containing controlled substances into New Zealand?

Many countries require advance import authorisation for opioids, stimulants, and certain psychiatric medicines. Carry the original prescription, doctor's letter, and original packaging. For controlled substances, contact New Zealand's health authority before travel.

Are duty-free purchases on arrival counted in my allowance?

Yes. Duty-free purchases at the destination airport on arrival count toward your alcohol and tobacco allowance, even though they were purchased after immigration. Buying duty-free at departure rather than arrival does not bypass the allowance.

What happens if a parcel arrives over New Zealand's de minimis?

Above the de minimis, customs assesses duty and VAT/GST on the goods value (plus, in some regimes, freight + insurance). The carrier or postal operator usually clears it and bills the recipient. Recipients can refuse delivery if they don't want to pay.

Can I refuse to pay duties and return a parcel?

Yes. If you don't want to pay duties or taxes, you can refuse the parcel and the carrier will return it to sender or destroy it. This does not affect your tax record but means the goods don't enter New Zealand.

How long does customs clearance take in New Zealand?

Standard clearance for compliant parcels is typically same-day to a few days. Holds for incomplete declarations, biosecurity inspection, sanctions screening, or anti-counterfeit checks can take longer. Provide complete declarations to avoid delays.

Who do I contact if my parcel is held by New Zealand customs?

Your carrier (DHL, FedEx, UPS, postal operator) is the first contact — they handle clearance on your behalf. If you need to deal directly with the authority, contact New Zealand Customs Service (NZCS) via the contact route on their official site.

What are common customs scams to watch for in New Zealand?

Watch for: fake "customs fees" demands by SMS or email; impostor officials at airports; unsolicited phone calls about a "stuck parcel"; payment requests by gift card. Real customs authorities do not ask for payment via SMS link or gift cards. See our scams page for documented patterns.

Verify against New Zealand Customs Service (NZCS) before acting on any answer. Customs rules change frequently.

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RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES46UNIQUE SOURCES645LATEST VERIFICATION2026-07-26MethodologyChangelog