GST on Imports Calculator NZ

Work out the total cost of importing goods into New Zealand, including customs duty, GST, and associated charges.

How GST on Imports Works in New Zealand

When goods arrive in New Zealand from overseas, GST is assessed by NZ Customs at the border. The key concept is that GST is charged not just on the value of the goods, but on the total of: the goods value, international freight, insurance, customs duty, and other charges. This means you pay GST on top of everything, including the duty itself.

The $1,000 De Minimis Threshold

For consignments with a total CIF (Cost, Insurance, Freight) value of $1,000 or less, customs duty is not collected and no formal entry is required. However, GST still applies. Since 1 December 2019, overseas suppliers and marketplace operators (Amazon, eBay, AliExpress) are required to collect and remit NZ GST on low-value goods sold to NZ consumers. For consignments over $1,000, you must submit a formal import entry and pay both duty and GST at the border.

Customs Duty Rates

Duty rates vary by product type and are set by the NZ Customs Tariff. Most consumer electronics carry 0% duty. Clothing and textiles typically attract 5-10%. Footwear can be up to 10%. Check the NZ Customs tariff database for the exact rate applicable to your goods. New Zealand also has free trade agreements with Australia, China, ASEAN nations, and others, which can reduce or eliminate duty on qualifying goods.

Other Import Charges

In addition to duty and GST, you may face: an MPI (Ministry for Primary Industries) biosecurity levy of $29.26 (for sea cargo) or $17.76 (for air cargo), and a Customs import entry transaction fee of $56.93 per entry. Some goods also require inspection, fumigation, or testing, which adds further cost.

If you're a GST-registered business importing goods for resale or business use, you can claim the import GST as an input credit on your next GST return. This effectively makes the GST cost-neutral for the business, though the cashflow impact of paying GST at the border and claiming it back weeks later can be significant for large imports.

For more GST tools, see the full calculator list. For other NZ calculators, visit Calculate.co.nz.