Well...for clothing and some items ---- They way I understand it. If it is for your own personal use .....there really isn't a limit?
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Wearing apparel and personal effects concession
When entering New Zealand, travellers are entitled to a wearing apparel and personal effects concession which includes the following items:
Clothing.
Toiletries.
Personal jewellery (including watches).
The wearing apparel and personal effects concession covers the above items which may have been acquired duty free in New Zealand or overseas.
These will be admitted free of Customs duty and goods and services tax (GST) irrespective of whether they accompany you or are sent separately, provided they are:
intended for your own use or wear; and
personally owned by you; and
not intended for any other person or persons; and
not intended for gift, sale or exchange.
Commercial quantities of individual items of clothing (including footwear) are not allowed under this concession."