Imports to New Zealand: Restricted and Prohibited Items
Alcohol / Wine: Wine and spirits are allowed to be imported duty free into New Zealand on the condition that it is not for re-sale upon arrival i.e. it is for personal consumption only.
It is a requirement that the amount of alcohol is an ‘acceptable’ quantity. If you have a large wine collection and would like to import this to your new home, we recommend that you bring your ‘Cellar Book’ with you which should detail the cost of each bottle and the date of purchase.
Firearms: If you are importing a firearm into New Zealand, you will need a special permit from the New Zealand Police Department. It is important that this item is one of the last things loaded into your shipment so that the Customs Office have easy access to it.
Further information can be found on the website: www.police.govt.nz/service/firearms/.
Duty and GST in New Zealand
Household effects can be imported into New Zealand duty and GST free (i.e. concessionary entry) when Shipping to New Zealand provided that the following criteria is met:
- On the date that your shipment arrives in New Zealand, you hold a document authorising residence in New Zealand.
- You have resided outside of New Zealand for the whole of 21 months before the date of arrival.
- The effects have been owned and used prior to shipping.
- The goods are not for sale, gift, exchange or disposal i.e. the goods are being imported for your own personal use.
- You hold a permanent residency visa.
Exceptions: the following goods are not able to qualify for duty free entry (unless it can be proved that the items have had personal use prior to shipping).
- Replacement electrical equipment (operating on New Zealand standards).
- Goods of a commercial nature. Please be advised that this includes office furniture.
- Goods shipped directly after purchase to avoid taxation in the origin country.
Visitor Permits / Temporary Visas
If you hold a visitor permit (a work visa permit for less than one year), you will not be able to receive duty free entry and therefore GST will be payable on the shipment. This is payable on household furniture and effects only, not clothing. You will need to declare the value of your furniture and household effects to Customs in New Zealand and the GST will be calculated on this value.