Shipping parcels from 
China to 
New Zealand: what taxes apply at NZD 1,000 or less? in detail
New Zealand Customs says it does not collect duty or GST on ordinary commercial online-purchase goods valued at NZD 1,000 or less (alcohol and tobacco excluded). A seller, marketplace or redeliverer that is registered or required to register handles 15% GST at the point of sale. Whether you must register is based on the IRD registration page: count relevant taxable supplies to New Zealand consumers, including qualifying services and related delivery, insurance and fees (not worldwide turnover; goods over NZD 1,000 and supplies to NZ GST-registered businesses are excluded). Registration is generally required at NZD 60,000 or more in the last 12 months, or expected above NZD 60,000 in the next 12 months; specific exemptions are checked with IRD. Alcohol and tobacco are not covered by the NZD 1,000 exemption; duty and GST apply regardless of value. Over NZD 1,000, ordinary border procedures apply; GST and levies are payable as applicable, while any customs duty depends on the goods and available relief or preferences. Purchases arriving together or bought by the same person may be combined. Also, from 1 April 2026 a Low-Value Goods Levy applies to freight consignments (not all postal parcels), charged at declaration-unit (house bill) level: NZD 2.21 for air imports and NZD 2.09 for sea imports, both excluding GST. International postal items under UPU go through a separate weight-based UPU Mail Import Levy, so NZD 2.21 is not applied to every parcel. The carrier pays first; confirm with the carrier whether it is passed on.
- Applies to
- Online-purchase parcels (postal or courier) sent from China to individuals in New Zealand.
Dear friend,
Welcome! This letter sets out what you need to know, plainly and in order.
Rules at a glance
| Value | Duty | Who collects GST, and when | Status | Source |
|---|---|---|---|---|
| NZD 1,000 or less (not alcohol or tobacco) | Not collected by Customs | 15%; a registered or required-to-register overseas seller, marketplace or redeliverer handles it at sale to NZ consumers and pays Inland Revenue (IRD) | In force | |
| Overseas seller registration threshold | — | Counted on relevant taxable supplies to New Zealand consumers, including qualifying services and related delivery, insurance and fees (goods over NZD 1,000 and supplies to NZ GST-registered businesses excluded), not worldwide turnover. Generally must register at NZD 60,000 in the last 12 months, or if expected to exceed NZD 60,000 in the next 12 months; check specific exemptions and the exact boundary with IRD | In force | |
| Over NZD 1,000 | Ordinary border procedures apply; any customs duty depends on the goods and available relief or preferences | GST and levies payable as applicable; Customs calculates 15% GST on the price, international freight, postage, insurance and any duty | In force | |
| Alcohol and tobacco | NZD 1,000 exemption does not apply | Duty and GST collected regardless of amount | In force | |
| Low-Value Goods Levy (freight consignments of NZD 1,000 or less) | Not duty; a border levy (Customs and MPI parts) | Charged at declaration-unit (house bill) level: air import NZD 2.21, sea import NZD 2.09, both excl. GST (GST at 15% is added to levies). UPU international postal items go through a separate weight-based UPU Mail Import Levy, not NZD 2.21 per parcel. Paid by broker, forwarder or carrier; confirm with the carrier whether it is passed on | From 1 April 2026 |
What you can do yourself
- Selling on a marketplace: the platform usually handles GST. Check your account settings and the price shown to buyers.
- Selling to New Zealand from your own site: using the IRD registration page, track relevant taxable supplies to NZ consumers (goods of NZD 1,000 or less, qualifying services and related delivery, insurance and fees; excluding goods over NZD 1,000 and supplies to NZ GST-registered businesses). At NZD 60,000 in the last 12 months, or expected above NZD 60,000 in the next 12 months, you generally must register and charge 15% GST; check specific exemptions and the exact boundary with IRD. For GST-inclusive prices, the GST amount is the price × 3 ÷ 23.
- If one consignment exceeds NZD 1,000, ordinary border procedures apply: GST and levies are payable as applicable, and any customs duty depends on the goods and available relief or preferences. Say in your quote who bears it, and note that orders arriving together may be combined.
- Leave room in your quote for the Low-Value Goods Levy (freight consignments: NZD 2.21 air, NZD 2.09 sea, plus GST; UPU postal items are charged by weight instead) and ask your forwarder or carrier whether and how it is passed on.
When to use a licensed professional
- To register for New Zealand GST, or if you can't work out the NZD 60,000 threshold, talk to a New Zealand accountant or tax adviser.
- If goods are held, a consignment over NZD 1,000 needs a formal entry, or alcohol or tobacco is involved, talk to a New Zealand Customs Broker.
Check before you pay, and warning signs
- If someone offers GST registration or "all-in duty paid" clearance, ask for a breakdown of fees and check the rules on the IRD and Customs websites.
- "Split the order and you won't pay GST", "write a lower value" or "just mark it as a gift" are warning signs. Customs says purchases arriving together may be combined, and false declarations can bring penalties. Don't do this.
Unknowns
- Duty rates and FTAs:
NZ Customs says the rate is in the Working Tariff Document of New Zealand and depends on the type of goods, the country where they were made and the country they were sent from; the Ministry of Foreign Affairs and Trade FTA Finder shows which items are exempt from duty. The page does not give China–New Zealand FTA rates.
- Whether the levy is passed on:
- Anti-dumping or other trade-remedy measures on Chinese goods: in the Ministry of Business, Innovation and Employment (MBIE)
list of imported goods subject to anti-dumping and countervailing duties, the only measure on goods originating in China at present is on preserved peaches, which stays in force during its review; typical online-shopping parcels are not covered.
- The IRD page doesn't mention alcohol or tobacco; that point rests on the Customs pages. The Customs duty and allowances page does not cover other restricted goods or biosecurity rules; those are handled by the Ministry for Primary Industries (MPI).
- Recent changes: the change found in the pages opened this time is the Low-Value Goods Levy from 1 April 2026. The officials' GST issues paper of 22 May 2026 was only partly read and the part read doesn't propose changes to the low-value import rules. The search of all announcements and pending legislation for the last 12 months was not completed, so no guarantee is given that there are no other changes.
Sources for this letter
IRD: when to charge GST on low value imported goods
Wishing you good business,
The mouwise team
Checked 2026-10-27
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