New Zealand Customs do not charge sums less than $NZ60, which equates to a landed value of $NZ400, if there is no duty payable. Goods liable for duty and GST of NZ$60 or more cannot be released until charges are paid.
There are also some goods that cannot be brought into New Zealand or for which one needs approval to import. This includes items such as firearms, drugs, and dog-tracking collars. Freight Services Limited can check the import regulations and confirm the charges that may be due on the goods.
Freight Services Limited serves corporate clients that offer a deliver-to-door service to their Customers who have purchased goods online. Customers may be offering a “no Customs interaction” to their end consumers and a Delivery Duty Paid (DDP) Incoterm may be used.
We support customers in completing these commercial importations by assisting in the freight forwarding as well as the customs declaration, duty payment, and clearance process. You may also benefit from the deferred payment scheme – goods can be imported and the corresponding customs duty and GST is paid on the 20th of the month following import – where large volumes of goods are imported frequently.
Please refer to Commercial Imports for further information.
Freight Services Limited serves non-resident corporates that supply goods to New Zealand customers (private individuals not registered for GST) via online sales. Corporates may not have or intend to have any physical presence in New Zealand in respect of online sales of goods nor do they employ any staff in New Zealand to support online sales. A Delivery Duty Paid (DDP) Incoterm may be used. We support customers in freight forwarding as well as the customs declaration, duty payment, and clearance process.
NZ Customs allows a non-resident to be the importer-of-record. Freight Services Limited assists offshore corporates to apply to NZ Customs for a "client code" (company identification number for customs purposes). Generally, persons importing goods into New Zealand are required to pay the customs duty and import GST (15%) at the time of entry and before the goods are released from the control of Customs. However, by applying to be on the deferred payment scheme, goods can be imported and the corresponding customs duty and GST is paid on the 20th of the month following import. We can also assist to apply for the deferred payment scheme where large volumes of goods are imported frequently.
Assuming “no Customs interaction” for the end consumer, a DDP incoterm, and that the goods will be paid for prior to arrival in New Zealand, GST registration of the offshore corporation will likely not be possible. As such, the customs duty (if any) and GST (15%) will be a cost of doing business and pricing to the end consumer should take this into account.
Please refer to Commercial Imports for further information.
