Shipping From Canada
to New Zealand.

Documents Only

Most documents can be shipped to New Zealand tax and duty-free providing the value of the shipment does not exceed $400 NZD (about $365 CDN).

NOTE: The $400 NZD limit includes the item's declared value and CIF (Customs Value + Insurance Amount + Freight Costs).

Documents often sent overseas include:

• Company reports and proposals
• Cheques
• Gift cards
• Pamphlets and newsletters

Restrictions for Certain Documents

Source:
https://www.ups.com/ga/CountryRegs

Shipping Gifts

You can ship a gift to someone in New Zealand duty-free if it is valued at $110 NZD or less (about $100 CDN) providing:

• The receiver did not order it or pay for it
• It is only for the receiver's personal use
• The words "Gift Shipment" or "Unsolicited Gift" are included on the commercial invoice (see sample)
• Each gift is listed on the commercial invoice along with a full description and dollar value
• The package does not include tobacco

Restrictions

A gift can be alcohol, but you must be able to show that it is for a special occasion, for example, an anniversary. Tobacco, cigarettes, and cigars cannot be sent as gifts duty-free.

Sending Multiple Gifts to New Zealand

You can send several gifts to different people in one parcel and receive the benefits of $110 NZD duty-free for each gift providing you can prove that the gifts are for different people.

Multiple Gifts Checklist

• Words "Unsolicited Gift: Consolidated Gift Package" appear in General Description of Goods as well as the Detailed description of goods (see sample)
• Individually wrap each gift separately and supply a greeting card
• Ensure the names on each tag are different and clearly marked on the commercial invoice

NOTE: The gift allowance does not apply if there is one gift in the parcel for multiple people.

Sources:
https://www.ups.com/ga/CountryRegs
https://www.customs.govt.nz/personal/duty-and-gst/gifts-inheritance-and-taonga/

Shipping Personal Effects

If you are returning to New Zealand after more than 21 months, or you are moving to New Zealand for the first time, then Duties and Taxes (GST) are not charged on most of your household items.

Conditions and Exceptions

No Duties or GST is charged if items are 6 months or older, except the following items:

• Any unused or new item
• Commercial items
• Scooters and motorbikes

High risk items include:

• Any shoes and boots (they should be clean of any mud and debris before shipping)
• Outdoor and/or sports equipment, such as hiking gear and related equipment
• Wooden items, for example, chopping boards, carvings, picture frames

NOTE: There are a number of items that are considered to pose a high risk to New Zealand's agricultural economy and its environment. Therefore, they should be free of bugs, seeds, soil and plant and animal material before shipping them.

Personal Effects Checklist

To ship personal belongings, you must provide Customs the following documents:

• A completed copy of: NZCS 218: Unaccompanied Personal Baggage Declaration
• Your passport and documentation that permits you to live in New Zealand (Work or Student Visa)
• A complete inventory of the items that you are importing to New Zealand The packing list should be brief with details like: 3 x jeans, 6 x cotton t-shirts, 2 x pair of running shoes, etc.

Self-Clearing

If your shipment contains only personal and household effects, you may clear them yourself however, this is beyond the scope of this guide.

Sources:
https://www.customs.govt.nz/personal/move-to-nz-permanently/
https://www.customs.govt.nz/personal/move-to-nz-permanently/household-contents/
https://www.customs.govt.nz/personal/move-to-nz-permanently/right-to-residence/

Food, Chocolate, Candies

Food

New Zealand protects its food and agriculture industry from pests and diseases by prohibiting or restricting many food products before entry.

The following is only a guide and not a guarantee that goods will be allowed to enter the country. This is because rules change quickly and risky items have to be inspected before being cleared to enter.

Generally, officials will allow in most food that is:

• commercially prepared and packaged
• shelf-stable
• Unopened

From Canada, you are allowed to ship to New Zealand the following:

• Canned meat, but only chicken, spam and corn beef
• Smoked salmon, providing:
  • it is gutted, gilled, and headed; and
  • in a commercial package; and
  • weighs no more than 20 kg
• Dehydrated camping meals in their original and unopened packages

Also, all chocolate, candy, and snack and protein bars are allowed into New Zealand providing they:

• DO NOT contain liquid honey
• ARE NOT topped with loose fresh fruit or seeds
• DO NOT contain meat or citrus peel

NOTE: Expect that your parcel will be inspected by border officials.

A short list of items that must NOT be shipped to New Zealand include:

• Fresh fruits and vegetables
• Fresh meats and fish
• Honey and other bee products, including inedible items

You should refer here for a complete list of the regulations concerning food and agricultural products.

Food Duties and Taxes

Food, chocolate and candies valued under $60 NZD ($55 CDN) enter the country duty and GST free.

There may also be an import transaction fee of $29.26 (about $27 CDN) and a biosecurity levy of $23.41 NZD (about $21.50 CDN).

Food Biosecurity Requirements

Parcels are screened by using the information provided on the parcel, X-rays and detector dogs.

Parcels with food or seed will be opened and examined the Ministry of Primary Industries to make certain they follow New Zealand's biosecurity rules and requirements.

Food, Chocolate, and Candies Checklist

• Ensure that your food products comply with the checklist above
• Clearly indicate "Food" on the commercial invoice in the General Description or Remarks section
• Check with your carrier that they will accept food shipments

Sources:
https://www.mpi.govt.nz/travel-and-recreation/arriving-in-new-zealand/items-to-declare/can-i-bring-or-post-it-to-new-zealand/
https://www.mpi.govt.nz/travel-and-recreation/arriving-in-new-zealand/items-to-declare/can-i-bring-or-post-it-to-new-zealand/food/
https://www.mpi.govt.nz/travel-and-recreation/arriving-in-new-zealand/bringing-food-for-personal-use/

Samples

Commercial samples are items shipped that will be used for demonstration and marketing purposes. The aim is to encourage people to buy or place orders.

Small samples of a product may be imported free of Duties and Taxes providing the goods are marked or damaged such that they are no longer suitable to sell.

In order to qualify for duty-free exemption, the following conditions must be met:

• The word "Sample" is stated on the commercial invoice under General Description and Detail Description of Goods
• Is not a dutiable item
• The declared value must be less than $60 NZD (about $55 CDN)

Sources:
https://www.customs.govt.nz/personal/send-and-receive-items/receive-items-from-overseas/

Advertising Material / Marketing Material

Advertising material includes items that are handed out to promote products or services.

Advertising materials are liable for Customs duties and charges, however shipments valued at less than $60 NZD (about $55 Canadian) normally do not incur a charge.

In order to qualify for duty & tax free exemption:

• Ensure that the contents of the parcel matches the description on the parcel Waybill. You may be fined if they are not the same.
• Specify the fair market value or actual costs of the material.

Sources:
https://www.customs.govt.nz/personal/send-and-receive-items/receive-items-from-overseas/

Repairs

Shipping goods to New Zealand for repairs is a simple process. Your product can be sent to New Zealand for repair or repaired abroad and returned back to New Zealand. Both cases do require you to follow the list of steps outlined below.

Items Under Warranty

Generally, products under warranty are exempt from duties and taxes provided you follow the complete list of steps below.

Items No Longer Under Warranty

For items that aren't under warranty or the warranty has expired, you would have to pay duties and taxes on the repair cost. Here's a breakdown of how that works:

• Duty is applied to the total cost of the repair; and
• 15% Goods and Service Tax (GST) is applied to the total cost of the repair + shipping cost + Insurance Amount

Sending Product for Repair to New Zealand:

If you're sending your package for repair to New Zealand, then the following requirements must be met in order to obtain duty-free exemption:

• The words "REPAIR & RETURN" are stated on the commercial invoice under General Description or Remarks
• Serial/Product number must be indicated under the Detailed Description of Goods section on the commercial invoice
• Copy of Repair Contract included with all your export documentation

NOTE: Goods that are no longer under warranty for repair would have to pay any duties and taxes when the shipment returns to Canada.

Returning Product After Repairs are Completed:

If your product has been repaired in Canada and is being returned back to New Zealand, then the following conditions must be met in order to obtain duty-free exemption:

• The words "REPAIR & RETURN" are stated on the commercial invoice under General Description or Remarks
• Value of the product INCLUDING the Cost of the Repair must be indicated under the Detailed Description of Goods section
• Original shipping documents or tracking number from when the item was first exported to New Zealand

NOTE: If you don't have the original tracking information or documentation then the recipient may be charged duties and taxes on the shipment.

Be sure to write the necessary information on the commercial invoice according to the document checklist below.

Repair Checklist

• Commercial Invoice must clearly state under the General Description or Remarks section the following: "REPAIR & RETURN" and include the estimated time of return
• Include repair contract with shipment
• Serial or product number and the cost of repairs should be indicated under the Detailed Description of Goods section

Sources:
https://www.customs.govt.nz/globalassets/documents/guides/customer-guide-to-temporary-admission-of-goods.pdf

Temporary Imports

Goods that are shipped to New Zealand for a short period of time (1 year or less) before re-exportation are known as temporary imports. These types of shipments can be shipped free of any import duties or taxes provided the goods will remain in the same condition as they were imported.

The types of goods that classify as temporary imports include:

• Scientific and educational equipment, humanitarian or cultural items, advertising to tourists
• Sports equipment (such as bicycles, skis and golf clubs)
• Professional equipment such as cameras, video recorders, sound systems
• Materials for display at exhibitions, meetings, and trade fairs

Qualifying for Duty & Tax Free Temporary Import

In order to import your goods duty and tax free into New Zealand, you can pick from 1 of the 3 Temporary Import Methods listed below.

Each option has its pros and cons. Regardless, each of the following methods requires you to complete a Commercial Invoice (CI). More details below

In addition to 1 of the 3 items above, the following conditions must also be met in order to qualify for a duty and GST free exemption:

• The goods arrive and leave in the same condition, i.e. they undergo no repairs nor are they used in manufacturing
• They are not to be gifted, sold, exchanged, or distributed in New Zealand
• Are not consumable, for example, clothing, medicines, paints, lubricants
• Stay no longer than 12 months in New Zealand

• If the above conditions are not followed, duties and taxes will be charged as though the goods have been imported permanently.
• Your Customs broker can clear goods of a temporary nature (FedEx, UPS, DHL, etc. typically cannot clear goods of temporary nature)

Temporary Imports Checklist

• Commercial Invoice clearly stating 'Temporary Import'. This must be written in the General Description section and the Detailed Description of Goods. (see sample)
• The goods arrive and leave in the same condition, i.e. they undergo no repairs nor are they used in manufacturing
• Stay no longer than the period listed above
• Include your ATA Carnet with your shipment (if applicable)
• Include the expected return date or the date that it was originally received within the country (whichever applies)
• Any above listed items not listed in this checklist

Sources:
https://www.customs.govt.nz/globalassets/documents/guides/customer-guide-to-temporary-admission-of-goods.pdf
https://www.mpi.govt.nz/travel-and-recreation/arriving-in-new-zealand/items-to-declare/can-i-bring-or-post-it-to-new-zealand/equipment-clothing-and-wooden-items/

Permanent/Sold Goods

Generally, all goods exported to New Zealand will incur duties and taxes, with the following exemption:

• If goods are valued at less than 60 NZD (about $55 Canadian), then no duties or taxes are due
• Are declared as one of the above types of shipments (i.e. Gifts, Commercial Samples, etc..)

This DOES NOT apply to alcohol and tobacco products.

Goods shipped with a value of more than $1000 NZD (about $910 Canadian) require a client code (see below for details).

Client Codes

A client code is a unique number that identifies an exporter with an importer and is required for shipments of more than $1000 NZD (about $910 Canadian). A client code is only issued to a New Zealand organisation, like a registered New Zealand company.

Landing Costs (Duties, taxes, and other costs)

Duties

Goods shipped to New Zealand will have duties calculated on the Customs value in New Zealand dollars. General List of Duties for New Zealand can be found below.

Taxes:

The Goods and Services Tax (GST) of 15% is charged on the Customs value of the shipped goods + duty (if any) + shipping charges.

Other Costs:

All shipments imported into New Zealand are also charged:

• Import entry transaction fee (IETF)
• MPI biosecurity system entry levy

More information can be found here.

Sources:
https://www.customs.govt.nz/personal/move-to-nz-permanently/household-contents/.
https://www.customs.govt.nz/personal/send-and-receive-items/receive-items-from-overseas/
https://www.customs.govt.nz/personal/duty-and-gst/duty-and-allowances/
https://www.customs.govt.nz/personal/duty-and-gst/
https://www.cbaff.org.nz/business-directory
https://www.tradecommissioner.gc.ca/trade-commissioner-delegue-commercial/search-recherche.aspx?lang=eng