Customs Information


New Zealand - Returning Citizen

CUSTOMS REGULATIONSNew Zealand

Returning Citizens applies to New Zealand passport holders and foreign passport holders who hold a current New Zealand residence visa or a current returning resident’s visa.

THE OWNER MUST BE IN THE COUNTRY AT THE TIME THE SHIPMENT ARRIVES TO OBTAIN DUTY/TAX FREE ENTRY OF EFFECTS, OTHERWISE CUSTOMS CHARGES ARE APPLICABLE AND DELAYS ARE LIKELY

Used household goods (including furniture and electrical appliances) and personal effects can be imported free of Customs charges provided they are their own personal use and the importer has lived outside New Zealand for 21 months.

Returning NZ residents absent for less than 21 months can import returned NZ goods free of Customs charges (copy of export inventory will be required.) However, they will be required to pay duty and or tax on any effects (except clothing) purchased while they were overseas.

If shipments are forwarded to New Zealand prior to a customer's arrival they can give written authority to someone to complete forms on their behalf. However, the nominee must be able to fully answer all questions and be prepared to pay all costs (Customs, MPI Biosecurity and other charges) on behalf of the owner. This also increases the likelihood that Customs will inspect the shipment. Provided the owner will arrive within 6 months of the shipments arrival (evidence of this is required), holds one of the above documents at the time the shipment arrives and that all the conditions of free entry have been met by the owner (other then them having arrived in New Zealand) then Customs will require a SIGHT ENTRY and a Customs duty deposit will be payable until the owner arrives and can provide their qualifying document, At this time we must complete a standard import entry so the clients deposit can be refunded. An additional charge applies for preparation of the sight entry. If the importer does not meet these conditions then Customs charges will be payable which are not refundable.

Most shipments include items which require inspection by MAFBNZ. However, this requirement is only made known during the clearance procedure. Charges for this service will be for the Customer's account. 

All shipments of personal and household effects (and vehicles) are subject to payment of an Import Transaction fee (billed to customer). At this time, the transaction fee is NZD 50.38 plus GST.

Following MAFBNZ inspection, fumigation, steam cleaning or other treatment of items may be required. Charges for this service will be for the Customer's account. 

Importation of household goods from deceased estates will be allowed free of duty provided a copy of the Death Certificate and Will are provided. The importer must also provide a detailed valued list of the goods. An additional charge applies for preparation of these entries.

For the 2022-23 Brown Marmorated Stink Bug risk season, heightened biosecurity measures will apply to: (1) Certain goods manufactured in, or shipped from target risk countries, and/or (2) Vessels that berth at, load or transship from target risk countries. 

  • Effective sailings on or after September 1, 2023, for arrival into New Zealand of April 30, 2024, will be deemed for necessary for fumigation. To avoid costs, origin fumigation by approved providers will be allowed. For a list of approved providers, click here.  

DOCUMENTS REQUIRED

From Origin

  • Inventory stating contents of cartons in detail including the contents of any cartons packed by owner. Inventory descriptions such as "PBO" (packed by owner), "misc" (miscellaneous), “kitchenware” etc or any other such incomplete descriptions means the items are likely to be inspected for which the client will be charged.
  • An alcohol, tobacco and medicines form will need to be filled out for each client to reduce the risk of delays on inbound shipments.
  • Container Quarantine Declaration completed by the Origin Agent.
  • Customs & MAFBNZ (Biosecurity) Declaration (customer must be in country to complete prior to shipment arrival). 
    • MAFBNZ (Biosecurity) supplementary declaration completed by the client at the time of packing their effects.
  • Bill of Lading/Seaway bill/AWB (non negotiable preferred)
  • Bringing Personal Household Items into New Zealand NZCS 218 - Previously known as the "unaccompanied personal baggage Declaration"
  •  Client Registration Application for New Zealand Customs Service.
  • In the event the shipper has new items being imports (gifts, purchases, online shopping), the following information can be located on additional paperwork HERE

From Client on Arrival

  • Customs & MPI (Biosecurity) Declaration (customer must be in country to complete prior to shipment arrival).
  • Passport - original or copy (photograph/signature page plus for non NZ passport holders all pages containing residency visas and entry stamps) certified by a Justice of the Peace, Police Officer, or Solicitor - of the person stated as the Importer on the declaration and all family members
  • For persons on a work to residence visa written confirmation from NZ Immigration that this is their status.
  • For effects returned to New Zealand a copy of the export inventory where client has not been outside of New Zealand for 21 months.
  • Keys for any locked trunks, suitcases or vehicles.

MOTOR VEHICLES (Including motorcycles and motor scooters):

Returning New Zealand residents can import a vehicle tax (GST) free provided:

  • the importer has arrived in New Zealand on the date the vehicle is imported and
  • has resided or been domiciled outside New Zealand for the whole of the 21 month period preceding his or her arrival and
  • the vehicle has been personally owned and used for one year prior to the clients departure to New Zealand and
  • it is for the Customer's own personal use and not for sale, gift, or disposal and will not be sold for two years following importation

The client will be required to sign a Deed of Undertaking to this effect. If they do not meet any of the above criteria Customs charges will apply.

  • IN SOME LOCATIONS THE CUSTOMER MAY BE REQUIRED TO ATTEND A CUSTOMS CLEARANCE INTERVIEW OR TO SIGN DOCUMENTATION IN FRONT OF A CUSTOMS OFFICER.
  • There is no duty on motor cars or motor cycles but duty does apply to some motor homes and other vehicles. Tax (GST - currently 12.5% )
  • Vehicles MUST comply with New Zealand Ministry of Transport Vehicle Standard regulations. Many vehicles will not. Determining whether a vehicle meets the standards can be a complex task. Owners/importers must contact one of the agents appointed by the NZ Transport Agency to check this BEFORE the vehicle is shipped
  • Restrictions apply to importation of left-hand drive vehicles. Before shipping you must obtain written approval to import from the Ministry of Transport
  • DO NOT load personal effect into the vehicle for shipping. The clearance procedures are separate for effects and vehicles
  • ALL VEHICLES (cars, vans, trucks, motorbikes inc off road and quad bikes, trailers etc) are examined by MPI on arrival and should be cleaned before shipping. In particular the underside should have all dirt and soil removed and the inside & boot should be vacuumed. Any contamination found will result in the vehicle being ordered for steam-cleaning and/or vacuuming. Charges for this will be for the Customer's Account.
  • Cars and machinery shipped from the US must be treated no more than 48 hours prior to export with:
    • Heat OR Methyl Bromide
  • Mandatory Pre-shipment fumigation of vehicles/cars and machinery into New Zealand is required. This is to protect against Brown Marmorated Stink Bugs over the 2018/2019 high risk season.    
    • If intended household effects shipment contains vehicles/cars and machinery from the below listed countries, a pre-shipment fumigation is required prior to loading/shipping, failing which, the entire shipment will require fumigation
    • List of countries include: Albania / Andorra / Austria / Armenia / Azerbaijan / Belgium / Bosnia and Herzegovina / Bulgaria / Canada / Croatia / Czechia / France / Georgia / Germany / Greece / Japan / Hungary / Italy / Kosovo / Liechtenstein / Luxembourg / Macedonia/ Montenegro / Netherlands / Romania / Russia / Serbia / Slovakia / Slovenia / Spain / Switzerland / Turkey/ USA
    • Please refer here for more information.

Documents Required (copies acceptable):

  • Original Bill of Sale (showing purchase price and date
  • Registration document/papers (to prove length of ownership) showing VIN or Chassis No.
  • Service Book, repair accounts and insurance statements can assist in showing further proof of the length of ownership
  • Condition Report showing date vehicle handed over for shipment
  • Evidence of the cost of freight and insurance charges for the vehicle only
  • Bill of lading showing vehicle and stating VIN/Chassis number
  • Passport

Please ensure that you have these documents available on arrival and they are not packed with your household effects

PETS

• Prohibition and restrictions on the import of domestic pets such as dogs and cats apply and are strictly enforced. Details and requirements must be obtained from the Ministry of Primary Industries (MPI)

USEFUL WEB SITES

• NZ Customs - www.customs.govt.nz

• NZ MAF (Quarantin) - www.maf.govt.nz

• NZ Transport Agency (importing vehicles to NZ) - www.nzta.govt.nz

Note – Customs and MPI (Biosecurity) regulations are subject to change at any time. The proceeding information is a brief summary of customs and quarantine regulations applicable to household goods shipments to New Zealand and is being provided for general guidance to assist our Agents and Customers. Since they are subject to change at short notice we cannot be held liable for any costs, damage, delays or other detrimental events resulting from non-compliance.

DUTIABLE/RESTRICTED ITEMS

• All new or unused items (except clothing, footwear, toilet requisites etc.) may be subject to duty and/or GST (tax)

• All items purchased overseas by NZ residents who have been overseas for less than 21 months may be subject to duty and/or GST (tax)

• Effects imported prior to the owners arrival are subject to duty and/or GST (tax) or a refundable deposit or bond if the client meets the criteria stated above.

• Alcoholic beverages. If as part of normal household contents or part of a collector's cellar can normally be imported on a duty and tax free basis, providing client is a returning New Zealand resident who has been overseas for at least 21 months. A detailed list and proof of previous ownership (cellar notes, receipts, etc) is required. If absent less than 21 months duty/GSt will be payable on any quantity whatsoever of alcohol included in the shipment

• Tobacco products attract Customs charges

• Radio transmitting equipment may not comply with New Zealand radio frequency service.

• Medicines of any kind must be declared. Prescribed medicines must be accompanied by a doctor's prescription and be carried in the original container

  • Firearms and ammunition strictly controlled and a Police Import Permit is required. Client must hold or obtain a New Zealand Firearms License before an Import Permit will be issued. They Must be packed separately, individually listed on the inventory ,and stowed at the front (door end) of the container for easy access. The shipper must contact the New Zealand Police Department upon arrival to obtain license and permits as New Zealand Customs will not give clearance of the firearms until documentation is received from the police which may hold up clearance/release of the entire shipment. Semi-automatic military type firearms are not allowed and restrictions may apply to other types or firearms.
  • MAFBNZ (Biosecurity) regulations apply to the following items 

• Food of any kind

• Biological specimens

• Plants or animals (alive or dead) or their products

• Equipment used with animals

• Garden tools/implements, tents, vacuum cleaners, basket ware, bicycles, outdoor sports equipment, feather, fur , or skin products, etc.

• Bamboo, cane, or rattan, regardless of origin will usually be inspected and, if infested will be fumigated.

• All wood (including wood packaging, crates, etc.) must be free of bark, insect and fungal attack and should be treated to comply with International standard ISPM15. Timber treatment certificate should be sent with documents when available.

Please refer to the MPI brochure Moving to New Zealand – What you need to know

• All items of agricultural, animal, or food origin or use MUST be clearly identified and loaded for easy access for inspection. PLEASE NOTE: MPI Inspection will add to clearance times with fumigation or treatment causing further delays.

• MPI inspection can take place at residence at time of delivery provided the residence is not in a rural area and has a hard surface (concrete or asphalt) driveway/area where a container can be placed for unloading. If the residence does not meet these criteria then effects will have to be unloaded at our approved store for inspection. All charges associated with inspections are for the customer’s account.

PROHIBITED ITEMS

• Canned or dried meat, spices, honey, dairy and egg products or bee keeping equipment

• Flick knives, swordsticks, replica firearms and knuckledusters

• Semi automatic firearms and certain other types of firearm

• Ammunition

• Controlled Drugs (Prescribed medicine must be accompanied by a doctor's prescription and be carried in the original container)

• Pornographic or objectionable material (subject to seizure)

• Ornamental pipes (including Sheesha or Hookah pipes) and other cannabis or methamphetamine utensils

• All items manufactured from or originating from endangered wildlife must have a CITIES export permit issued by the appropriate authority in the country of origin. this includes ivory, shells & corals, feathers, reptiles, snakes, elephants, rhinos, hippos, members of the cat family, whales, dolphins, zebra, antelope, deer, and birds