Duty-free entry for household items
When entering New Zealand either as a returning citizen or resident, or if settling for the first time, your household or other related effects will be admitted free of Customs duty and goods and services tax (GST) for a reasonable time after you arrive, provided you can meet the following requirements:
You have arrived in New Zealand and, on the date the effects are imported, hold a document authorising residence in New Zealand.
For the whole of the period of 21 months preceding your arrival, you have lived outside New Zealand (brief holiday or exploratory visits do not exclude a person from qualifying for this concession).
You have owned and used the goods before the date of your arrival in New Zealand.
The goods are for your own personal use and are not intended for any other person or persons, or for gift, sale, or exchange.
Exceptions
The following goods will not qualify for duty-free entry, unless you can establish that they were for your own personal use prior to their arrival in New Zealand:
Any goods shipped directly after purchase to avoid local taxes in the country of export.
Replacement electrical equipment operating to New Zealand standards.
Goods of a commercial nature (such as factory plant and office equipment).
In these cases you may need to pay Customs duty and any other applicable charges.