HOUSEHOLD EFFECTS AND VEHICLES
Household items and related effects, motor vehicles, ships, and aircraft can be imported free of
duty and GST provided they are imported by a person who has arrived in New Zealand who:
»
holds New Zealand residence, or a work visa (for a minimum of 12 months)
, or a three-year
visitors visa, at the time of importation; and
»
has resided outside New Zealand for more than 21 months; and
»
has owned and personally used the goods prior to importat
ion.
Note:
The goods must not be for any other person, or for gift, sale, or exchange, or for commercial use.
Motor vehicles, ships, and aircraft must have been owned and used for 12 months prior to
shipping or the owner’s departure for New Zealand — whichever is the earlier.
Size restrictions apply to ships/boats imported by returning New Zealand residents.
Duty is payable on unused goods or goods outside of the terms listed above. The full
requirements are set out in Part II of the
Working Tariff of New Zealand
document.
HOUSEHOLD EFFECTS AND VEHICLES IMPORTED BEFORE
THE OWNER’S ARRIVAL
Goods can be cleared ahead of the owner’s arrival. A nominee (friend, relative, employer),
appointed by the owner in writing, will need to complete an Unaccompanied Personal Baggage
Declaration, NZCS 218, and lodge it with Customs or a customs broker or removal company.
Full Customs duties are payable on unused goods or goods outside of the terms of the
concessions listed above.