New Zealand

New Zealand

Over the past 20 years, New Zealand has transformed into an industrialised, free market economy with a strong emphasis on exports and imports.  

Recognised by the World Customs Organisation for having effective border management systems, the customs and border security regime is jointly managed by the New Zealand Customs Service which is charged with ensuring the security of New Zealand’s borders and collecting import related taxes, the Ministry of Primary Industries which seeks to manage and keep out biological risks to New Zealand’s significant agricultural and primary industry sector, and the New Zealand Police, which works closely with New Zealand Customs Service to enforce New Zealand’s border security.

Goods imported into New Zealand are subject to customs duty at a rate that is determined by their tariff code. In addition, most goods are also subject to Goods and Services Tax of 15%, with excise duties imposed on motor spirits, alcohol and tobacco. There are no taxes levied on exports.

New Zealand is a member and signatory part of the following international organisations and agreements relevant to the governance and regulation of import and export transactions:

  • World Trade Organisation
  • World Customs Organisation
  • Harmonised Commodity Description and Coding System (HS Convention)
  • ASEAN-Austra-New Zealand Free Trade Area
  • The International Convention on the Simplification and Harmonisation of Customs procedures (Revised Kyoto Convention
  • ATA Carnet system
  • Convention on International Trade in Endangered Species