Import duty calculator NZ
This free NZ import duty calculator estimates Customs duty, 15% GST, and optional goods levies before goods clear. Enter customs value, freight, insurance, and the tariff rate for your goods.
Your import
Total import charges
Based on goods of $2,000, freight and insurance $300, duty 5.0%.
- Value + freight + insurance$2,300.00
- Import duty$100.00
- GST base (value + freight + insurance + duty)$2,400.00
- GST at 15%$360.00
- Goods levy$0.00
- Total import charges$460.00
- Landed estimate$2,760.00
Duty on customs value (not on freight). GST = (value + freight + insurance + duty) × 15%. Levy is separate (excl GST). Estimate only. Confirm the import entry.
Checked 30 October 2026 against NZ Customs duty and allowances, goods levies, and Inland Revenue low value imported goods. Free working paper, not run by Customs or Inland Revenue.
A New Zealand import bill splits three government charges people mix up: customs duty, GST, and goods levies. Duty comes first on the goods value. GST sits on a wider base. The levy is separate and is not inside the GST formula.
How this import duty calculator works
Enter the customs value in NZD, international freight, insurance, and either a duty rate percent or a duty dollar amount. The tool multiplies customs value by the rate to get duty, then calculates GST at 15% on customs value plus freight plus insurance plus duty. Pick an optional goods levy from 1 April 2026. The green total is duty plus GST plus levy. The landed estimate adds those charges back onto value, freight, and insurance.
This is a free browser tool for formal imports into New Zealand. It is not NZ Customs, not Inland Revenue, and not tax advice. Figures are working papers. Confirm the import entry. Alcohol, tobacco, and free trade rates still need the Customs pages named later on this page.
What sits in a New Zealand import bill
| Charge | Who sets it | How it is worked out |
|---|---|---|
| Customs duty | NZ Customs, Working Tariff Document | Rate for the goods, origin, and export country, applied to the value you paid or will pay in NZD. Second hand goods and gifts follow the same valuation rule unless a concession applies. |
| GST | GST Act 1985 section 12, collected with Customs | 15% on the Customs value, plus duty and tax under the Customs and Excise Act 2018 (not GST), plus transport and insurance to New Zealand if not already in the Customs value. |
| Goods levy | Customs and MPI, from 1 April 2026 | High value (over NZ$1,000) air combined $51.81 excl GST, sea $118.44 excl GST. Low value air $2.21, sea $2.09, usually paid by freight forwarders. The official duty estimator does not include these levies. |
Duty = $2,000.00 × 0.05 = $100.00
GST base = $2,000.00 + $300.00 + $100.00 = $2,400.00
GST = $2,400.00 × 0.15 = $360.00
Duty + GST = $460.00. Add a high value air levy of $51.81 excl GST if that mode applies. Your entry may differ after classification, origin, or exchange rates.
Everyday plus GST invoices still use the homepage GST calculator. Border GST rules in plain English sit in GST on imports NZ. Levy versus duty language is on goods levies vs customs duty.
Enter a tariff rate: this tool will not invent one
An HS code import duty calculator that pretends to know every tariff line is guessing. Duty depends on classification, where the goods were made, and where they were sent from. NZ Customs publishes the rate in the Working Tariff Document. This NZ import duty calculator only applies the rate you type.
Use the official NZ Customs duty estimator for common items. Customs says that estimator uses standard rates. It does not apply preferential free trade rates. It does not include goods levies. Confirm the entry.
Customs importing goods for personal use fact sheet lists indicative duty rates for common goods. GST is not included in that table and must be added. Examples: baby clothing 0%, computers 0%, cameras 0%, books 0%, footwear 10%, menswear 10%, womenswear 10%, jewellery 5%, cosmetics 5%, bags 5%, toys 5%, motor vehicle parts 5%. Those rates can change. The Working Tariff Document is the substitute, not the fact sheet. Look the line up with how to find your NZ tariff or HS code.
The NZ$1,000 line Customs and Inland Revenue use
Customs does not collect duty or GST unless the value of your item or shipment is over NZ$1,000, except alcohol or tobacco. If several orders arrive on the same day from the same supplier, Customs may treat them as one shipment and that can push you over the line. GST of 15% still applies to imported items and gifts. Overseas suppliers may charge GST on items valued at NZ$1,000 or less.
From 1 December 2019, overseas businesses that sell low value goods to consumers in New Zealand may need to register, collect, and return GST. A consumer is a person who is not GST registered, or who is registered and uses the goods for personal use only. Goods over NZ$1,000 each are high value goods. GST and customs duties on those goods are charged at the border by the New Zealand Customs Service. Alcohol and tobacco: GST, excise, and customs duties apply at the border regardless of value. Fine metal (gold at least 99.5% fineness, silver at least 99.9%, platinum at least 99.0%) is outside the low value goods rules.
From 1 April 2026, a gift to an individual with a declared value of NZ$1,000 or less is allowed duty and GST free entry. Above that, duty and GST apply on the value above NZ$1,000, or above NZ$700 if in an air traveller baggage. Biosecurity clearance can still apply.
If you import or export goods of NZ$1,000 or more, you need a Customs Number. Private importers use form NZCS 224A. Commercial importers use a client code. A motor vehicle needs a Customs Number no matter the value. GST registered businesses that import for taxable supplies may claim the Customs GST as input tax if they hold the documents Inland Revenue accepts: see claiming GST NZ and file in myIR. Registration help: register for GST in NZ.
Goods levies from 1 April 2026
Customs and MPI charge goods levies to recover border management costs. High value means consignments over NZ$1,000. Low value means NZ$1,000 or less. Current combined figures excl GST: high value air $51.81, high value sea $118.44, low value air $2.21, low value sea $2.09. Low value levies are usually paid by freight forwarders and may be passed on. Full tables sit on the Customs goods levies page. Brokerage, storage, and inspection fees are commercial extras outside this calculator.
Cars, motorcycles, and motorhomes
A car import duty calculator for New Zealand is mostly a GST calculator unless you have a motorhome or a bus. Customs duty and allowances page publishes these rates if you do not qualify for a concession: motorcycle 0%, car 0%, motorhome or camper van 10%, motor vehicle for the transport of 10 or more people 5%. Forum threads that still say cars are 10% duty are describing a different class, or an old memory. GST of 15% still sits on the Customs value plus freight and insurance, plus any duty.
| Type of vehicle | Duty rate if no concession |
|---|---|
| Motorcycle | 0% |
| Car | 0% |
| Motorhome or camper van | 10% |
| Motor vehicle for 10 or more people | 5% |
Returning residents may qualify for Working Tariff Part II concession reference 80c (duty and GST free) if they hold a document authorising residence, have lived outside New Zealand for more than 21 months, have owned and used the vehicle overseas for at least 1 year, and sign the NZCS 80c undertaking. Sell or dispose of the vehicle within two years and Customs requires the duty and GST that would have applied. Student visa holders do not qualify. Used cars also have MPI import health standard rules. Wider steps: importing a car, motorcycle, or motorhome. GST on a NZ registered business vehicle after it is here: GST on motor vehicles.
Watches, tobacco, alcohol, and other goods people search
A watch import duty calculator still needs the Working Tariff line for that watch. The personal use appendix lists jewellery at 5% and does not list watches as a separate row. Do not assume 5%. Look the HS code up, then enter the rate.
A tobacco import duty calculator and an alcohol import duty calculator style sheet will mislead you in NZ if it is built for another country. Customs publishes indicative accompanied alcohol and tobacco amounts that already bundle duty, excise equivalent duty, and GST. Examples: table wine 750 ml (other origin) $3.56, whiskey 750 ml $24.71, cigarettes per 200 $301.23, tobacco per 50 grams $107.31. Those figures assume a Value for Duty of $1 for the duty component. If the goods are worth more, more duty is payable. This ad valorem calculator is the wrong tool for excise.
An import tax duty calculator, customs duty and import tax calculator, or gst import duty calculator is the same NZ split: duty first, GST second, levy separate. VAT is not a New Zealand tax. New Zealand uses GST.
Couriers, eBay, and who sends you the invoice
A FedEx import duty calculator, DHL estimate, Royal Mail quote, or eBay import duty calculator is usually the courier estimate plus their own handling fee. Customs does not store parcels and cannot track them. Contact the shipper. For items over NZ$1,000, Customs invoices GST, duty if required, and points you to goods levies and MPI. Mail: NZ Post writes, then you pay. Courier: the courier contacts you. Who pays under DDP versus DDU is on courier DDP vs DDU.
Geekzone threads about eBay charging GST twice match Inland Revenue’s when GST has been charged twice guidance. That can happen when a single parcel over NZ$1,000 contains items that each have a customs value of NZ$1,000 or less, when GST was already paid on an item over NZ$1,000, or when the supplier exchange rate differs from Customs. Keep the receipt. Give the transporter the GST number of the business that collected GST at sale. Ask the supplier for a refund of GST charged at sale, with evidence that GST was paid at the border.
Customs converts foreign invoices at Customs rates of exchange, set for a two week period and published 11 days in advance. The rate applies on the day the electronic clearance is submitted, not the purchase date and not the arrival date. Bank card rates will not match. Under declaring value to dodge duty is an offence. Keep records for at least seven years.
NZ use cases
Use case: Auckland apparel Ltd
Situation: Hypothetical GST registered importer brings a sea consignment with customs value over NZ$1,000. Fact sheet rate for womenswear is 10% unless a free trade rate applies.
Duty: enter 10% (or 0% if origin documents support a free trade rate). Add freight and insurance. Pick the high value sea levy $118.44 excl GST.
Action: use a client code, keep the import entry, claim GST on the GST return if the stock is for taxable supplies. Duty is a cost. You cannot claim duty as GST.
Use case: Wellington private car
Situation: Hypothetical private importer brings a used car from Japan and does not meet concession 80c.
Duty: Customs rate for a car with no concession is 0%. GST is still 15% on value plus freight plus insurance. Apply for a Customs Number even though duty is nil.
Action: do not skip the levy or MPI used vehicle standard. This calculator will not certify the car for the road.
Use case: Christchurch online buyer
Situation: Hypothetical consumer orders jewellery at about NZ$970 plus NZ$50 shipping. Forum threads argue whether shipping tips you over NZ$1,000.
Duty: Inland Revenue seller test for low value goods leaves shipping out of the NZ$1,000 customs value. Customs collection at the border looks at the item or shipment value rules on its pages. Enter the figures Customs will see, then read both the GST and levy rows.
Action: keep the supplier receipt if GST was charged at sale. Use What’s My Duty for a government first look, then this tool for levies.
Mistakes that inflate a clearance
1. Applying 15% to the overseas invoice only
GST sits on value plus freight plus insurance plus duty. Leaving freight out understates the GST.
2. Treating the NZ$1,000 line as tax free
Low value goods still attract GST. The split is who collects it: the overseas seller or Customs.
3. Using a foreign tariff tool for NZ clearance
A US, UK, Fiji, KRA, India, or Pakistan import duty calculator belongs to that country’s tariff. Paste the NZ rate here once you have it.
4. Forgetting goods levies after 1 April 2026
The Customs duty estimator does not include levies. Add the air or sea figure yourself, or pick it in this tool.
5. Claiming duty as GST on the return
Only the GST line is input tax when the goods are for taxable supplies. Duty and levies stay as costs.
Related New Zealand tax tools
If a return is late after you claim or pay GST, the late GST penalty calculator estimates Inland Revenue late payment stages. Taxable supply information for NZ sales still uses the GST invoice generator. Category reading: Import duty and customs.
Questions importers ask before they click buy
Enter the customs value in NZD, international freight, insurance, and either the duty rate percent or the duty dollar amount. The tool multiplies customs value by the rate to get duty, then calculates GST at 15% on customs value plus freight plus insurance plus duty. An optional goods levy from 1 April 2026 can be added. It does not look up HS codes and does not replace a Customs entry.
No. Import duty is applied to the customs value of the goods (usually the price you paid or will pay in NZD). GST of 15% is then calculated on the goods, plus international freight, postage and insurance, plus any import duty. Freight lifts the GST base, not the duty base, unless that freight is already inside the customs value Customs uses.
Customs published rate for a car with no concession is 0%, and a motorcycle is 0%. A motorhome or camper van is 10%, and a vehicle for 10 or more people is 5%. GST at 15% still applies on the Customs value plus freight and insurance, plus any duty. A Customs Number is required for a motor vehicle at any value. Concession 80c can remove duty and GST if you meet every residence and ownership test.
Customs does not collect duty or GST unless the value of your item or shipment is over NZ$1,000, except alcohol or tobacco. Inland Revenue low value goods for overseas sellers are physical goods valued at NZ$1,000 or less excluding GST, measured on customs value so shipping and insurance are left out of that seller test. Multiple same day orders from the same supplier can be treated as one shipment.
Yes if the goods are used solely to make taxable supplies and you hold a Customs document Inland Revenue accepts as an invoice. Duty and goods levies are not GST, so you cannot claim them as input tax. Claim on your GST return in myIR.
Duty and GST still follow NZ Customs and GST Act 1985 section 12. Couriers and marketplaces may add their own clearance fee on top. Customs does not track parcels. If GST was already collected at sale, keep the receipt so it is not charged twice at the border.
No. This is a New Zealand Customs and GST working paper. A Fiji, UK, KRA, or US import duty calculator uses another government tariff. Use this page only for goods entering New Zealand.
High value means consignments over NZ$1,000: air combined levy $51.81 excl GST, sea $118.44 excl GST, usually paid by the importer. Low value air is $2.21 and low value sea is $2.09, usually paid by freight forwarders who may pass them on. The official Customs duty estimator does not include these levies.
From 1 April 2026, a gift to an individual with a declared value of NZ$1,000 or less is allowed duty and GST free entry. Above that, duty and GST apply on the value above NZ$1,000 (or above NZ$700 if in an air traveller baggage). Biosecurity clearance can still apply.
Yes. No account. The site may show advertising. We do not upload your shipment figures for the calculation itself.
GSTCalc.nz is a New Zealand publisher of free tax calculators. We are not NZ Customs and not Inland Revenue. Ads may fund the site. This is not tax advice. Figures are working papers.
What we are: A free import duty tax calculator NZ for duty, GST, and optional goods levies.
What we are not: Tariff classification advice, a Customs entry, or a courier quote. Complex origin or valuation needs a licensed customs broker. Publisher: About GSTCalc.nz | Privacy | Contact | Disclaimer