New Zealand admits samples of negligible value duty free.  For example, small shipments of trade catalogs, price lists printed outside New Zealand, and advertising products produced abroad are admitted duty free.  However, these items must bear the name and address of the foreign manufacturer.  These items may not be designed to advertise the sale of products by any company, firm, or individual with a business established in New Zealand.  Temporary, duty-free admission of advertising films is permitted.

Samples of commercial value may be imported temporarily under bond or deposit of the duty amount to which they are liable.  Such samples are subject to the same customs regulations and duties in New Zealand as are ordinary commercial shipments of the commodities represented.  There is no provision for the prepayment of such duties in the United States.