You must declare commercial goods, goods for resale,
or goods for use in your business as they may be
subject to duty and goods and services tax (GST).
Customs clearance is required for all commercial
goods entering or leaving New Zealand whether you
carry them or send them as unaccompanied luggage.
Clearance can be obtained before or after arrival.
If goods are being imported temporarily, you may
have to arrange security to cover duty and GST,
pending re-export. New Zealand accepts ATA
Carnets as security for the temporary importation of
commercial samples, advertising material, and certain
materials and equipment. Please enquire at your local
Chamber of Commerce for further details.
All commercial exports must receive clearance prior
to departure or the goods will be held until clearan