New Zealand Customs is responsible for collecting duty (if applicable) on imported goods.  Duty on New Zealand imports is typically calculated as a percentage of the cost of the goods free on board (f.o.b.). In some cases, duty is calculated based on a charge on a specific unit of weight, volume, or other measurement (“specific” rate).  Occasionally duty is calculated based on a combination of ad valorem and specific rates.  Ad valorem duty is assessed on the f.o.b. value of the goods.

The rate of duty payable is determined by the classification of the goods in the New Zealand Tariff, which is based on the Harmonized Commodity Description and Coding System.

Most tariffs range from zero to 10%.  These duty rates apply mostly to clothing, footwear, and carpeting.  Most passenger vehicles and almost all computer software and hardware enter tariff-free.  Alcoholic beverages (including beer, wine, and spirits), tobacco products, and some petroleum products are subject to excise duties that also apply to similar items that are produced domestically.

To look up duties and tariffs use, use the Customs Info Database tariff look-up tool, available on trade.gov (free registration required), to estimate duties and taxes.