Reference

NZ Import Duty and GST on Imports 2026

Last updated: May 2026

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 Converter

How 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.

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