How is import duty and GST calculated in NZ?

Customs duty is charged on the value of the goods at the relevant duty rate, which depends on what the item is. GST of 15% is then charged on the goods value plus the freight, insurance, and any duty. New Zealand Customs also charges an Import Entry Transaction Fee and biosecurity levy on shipments that need a formal entry.

Do I pay GST on small online purchases?

For most low-value goods, overseas retailers now charge the 15% GST at checkout, so Customs does not collect it again at the border. Duty and the import fees usually only apply to larger or higher-value consignments. This calculator helps you estimate the duty and GST on a formal import.

What duty rate applies to my goods?

Duty rates vary by product, from 0% on many items to 5% or 10% on others such as clothing and footwear. Check the New Zealand Customs Working Tariff Document for the exact rate, then enter it here to estimate the cost.

Import Duty Calculator NZ

Bringing goods into New Zealand from overseas often costs more than the price you saw online, and this calculator works out exactly how much more. Enter the value of the goods, what you paid for freight and insurance, the duty rate that applies to your item, and the import fees charged for a formal Customs entry. From those figures the calculator returns the customs duty payable, the 15% GST charged on the goods value plus freight, insurance and duty combined, the import fees themselves, the total payable to Customs, and the total landed cost once duty, GST, fees, freight and the goods price are all added together. The import fees field defaults to the standard Import Entry Transaction Fee and biosecurity levy Customs charges on shipments needing a formal entry, though you can adjust it if your situation differs. The trickiest input is the duty rate, since it depends on what the item is and can range from zero to ten percent or more, so check the New Zealand Customs Working Tariff Document before relying on the figure. Many low-value online purchases already have GST charged at checkout by the overseas retailer, so this tool suits larger shipments or formal imports where duty and fees genuinely apply. Treat the results as an indicative estimate only, since actual charges are confirmed by Customs at the time of import.

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Goods value

Freight and insurance

Duty rate

Import fees

total payable to Customs

Customs duty$0

GST (15%)$0

Import fees$0

Total landed cost$0

Import fees default to the standard Import Entry Transaction Fee and biosecurity levy. Check current figures with NZ Customs.

How import charges are worked out

Customs duty is charged on the value of the goods at the rate that applies to that product. GST of 15% is then charged on the goods value plus freight, insurance, and the duty, so GST is calculated on the duty-inclusive amount. New Zealand Customs also adds an Import Entry Transaction Fee and a biosecurity levy on shipments that need a formal entry.

Worked example

On $1,000 of goods with $150 freight and a 5% duty rate, the duty is $50. GST is 15% of ($1,000 + $150 + $50), which is $180. With about $61 in import fees, the total payable to Customs is around $291, and the total landed cost is about $1,441.

The formulas

Customs duty = goods value times duty rate
GST = (goods + freight and insurance + duty) times 15%
Total payable = duty + GST + import fees

Related calculators

GST Calculator: add or remove 15% GST.
Currency Converter: convert the supplier's price to NZD.
Freight Calculator: estimate the shipping cost.
Business GST Calculator: GST for a business.

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