Reference
NZ Import Duty and GST on Imports 2026
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15%
GST on Imported Goods
$1,000
Customs Charge Threshold
At checkout
GST on Low-Value Goods
When you buy goods from overseas, GST and sometimes duty apply. Since December 2019, most overseas suppliers charge 15% GST at the checkout on low-value goods (consignments valued at $1,000 or less). For higher-value shipments, Customs collects GST and any duty at the border. This is a general guide; check the NZ Customs "What's My Duty" estimator for a specific item.
Import Duty Calculator GST Calculator Currency ConverterHow It Works by Order Value
| Order value | What happens |
|---|---|
| $1,000 or less (low-value goods) | The overseas supplier (if GST-registered in NZ) charges 15% GST at the checkout. Customs generally does not collect duty or GST at the border, so the parcel is not held. |
| Over $1,000 | Customs collects 15% GST and any duty at the border before the goods are released, plus an Import Entry Transaction Fee and biosecurity levy. |
| Alcohol and tobacco | Duty and GST apply regardless of value; special rules and excise apply. |
Source: NZ Customs - Duty and GST. The low-value goods rule applies to consignments of $1,000 or less; suppliers charge GST at the point of sale.
The Charges Explained
| Charge | Detail |
|---|---|
| GST | 15%, on the value of the goods plus shipping and insurance and any duty |
| Duty | Varies by product type (many goods are duty-free; clothing and footwear often attract duty). Rates are set in the Customs tariff. |
| Import Entry Transaction Fee (IETF) | A Customs processing fee charged on shipments where Customs collects duty/GST at the border (with a biosecurity system entry levy) |
For low-value online shopping, the GST you pay at checkout is usually the only charge, and the parcel arrives without a Customs bill. The larger Customs charges, including the entry fee, only kick in once a consignment is over $1,000. Always check the supplier is charging GST, so you are not charged twice.
Source: NZ Customs - What's My Duty estimator and IRD - GST on low-value imported goods. See also our NZ GST Rates reference.
Cite this page
NZ Import Duty and GST on Imports 2026. Calculate.co.nz. https://www.calculate.co.nz/reference/nz-import-duty-and-gst-on-imports.php (retrieved 5 September 2026).
Figures are compiled from the official sources listed above and reviewed twice monthly.