New Zealand Duty & Tax
Goods mailed into New Zealand may be subject to import duty. Import duties are calculated on the Customs value of the goods in New Zealand dollars.
The goods may also be subject to Goods and Services Tax (GST) of 15%, based on the Customs value of the goods, and including the duty (if any) and postal/courier charges.
Please be aware that if two or more packages arrive for you at the same time, Customs may combine them as one import for the calculation of duty.
If the amount to be paid to Customs is under $60, this will be waived, but if it's $60 or more, you'll have to pay any duty and GST plus an Import Entry Transaction Fee and MPI levy. Please note that tobacco and alcohol products are excluded from this waiver. Duty and GST are payable on these two regardless of the amount
Eg a laptop declared 390 NZD into NEW Zealand
Duty 0 NZD-Computers & laptops are free of duty
GST 58.5NZD -390NZD x 15%=58.5 NZD
Because total GST plus Duty is less than 60 NZD, therefore this package is allowed to entry NEW Zealand free of charge
Eg a pair of shoes declared 390 NZD into NEW Zealand
Duty 39 NZD-Duty for Footwear is 10%
GST 58.5NZD -(390NZD +390NZDx10%)x0.15=64.35
Because total GST plus Duty is over 60NZD(39+64.35=103.35), therefore Duty & Tax is applied for this shipment.
Please note once you package is charged for Duty & Tax (over 60NZD), custom handing charge is also applied.