New Zealand · Import & Export
Customs procedures, duties, de minimis thresholds, EORI/registration, and restricted goods.
AI-drafted, editorially reviewed. Confirm specifics with the official authority.
New Zealand trade clears through the NZ Customs Service via the Trade Single Window. You need a customs client code, classify goods under the Working Tariff to find duty, and pay 15% GST on imports. Import entries are required for goods valued NZD 1,000 or more; biosecurity (MPI) rules and free-trade agreements also apply.
Foreign trade in New Zealand clears through NZ Customs; the country has broad free-trade agreements. Importers and exporters register with Customs, and strict biosecurity applies.
- NZ Customs administers imports and exports.
- New Zealand has broad FTAs across the Asia-Pacific.
- Biosecurity rules are strict — many goods need clearance.
- 1
Get a customs client code
Register for a customs client code (and supplier codes) with the NZ Customs Service to lodge entries.
- 2
Classify goods and check duty
Classify goods under the Working Tariff Document to find the duty rate, and check FTA origin (e.g. CPTPP) for concessions.
- 3
Check biosecurity and permits
Check Ministry for Primary Industries (MPI) biosecurity requirements and whether goods are prohibited or need a permit.
- 4
Handle duty, GST and entries
Lodge an import entry for consignments valued NZD 1,000 or more and pay duty and 15% GST; lower-value goods clear more simply.
- 5
Clear via the Trade Single Window
Submit the entry and documents (invoice, packing list, transport documents) via the Trade Single Window; Customs releases the goods.
- 6
Get rulings or resolve disputes
Apply for a Customs ruling on classification, origin or valuation, and use the review process for disputes.
- Customs client code (+ supplier codes)
- Working Tariff classification + FTA origin
- Biosecurity (MPI) + import permits
- Import entry (goods ≥ NZD 1,000) + duty + 15% GST
- Trade Single Window submission
- Invoice, packing list, transport docs
- Customs broker (optional)
- Customs ruling / review route
- New Zealand Customs Service
National customs authority.
Frequently asked questions
Is there a duty-free threshold?
A formal import entry is required for consignments valued at NZD 1,000 or more; lower-value goods clear through a simplified process (GST may still apply).
What is the Trade Single Window?
New Zealand's single electronic gateway for lodging import and export information with Customs and biosecurity.
Why does biosecurity matter?
New Zealand enforces strict biosecurity through MPI to protect its agriculture; many goods need treatment, certification or a permit.
Traveller duty-free allowances
Per adult traveller, for goods carried in personal baggage — a different regime from the commercial import rules above. Allowances move with budget announcements, so check the authority before relying on a figure.
- Cash to declare
- $6,300
- Alcohol
- 4.5 L
- Cigarettes
- 50 sticks
- Goods value
- $430
Watch out for
- Strictest biosecurity: all food/animal/plant/outdoor gear must be declared
Government portals
- govt.nz — New Zealand government services portal
- Immigration New Zealand — Visas, work/student visas, and residence
- Inland Revenue (IRD) — Income tax, GST, and the IRD number
- business.govt.nz — Company registration, employment, and compliance