CITES Certificate

To enable clearance for CITES shipments, please ensure CITES Certificate is forwarded by Express service.

Low Value Shipment to New Zealand

GST on Imported Low-Value Goods to New Zealand and Changes to Import Documentation

The New Zealand Government has enacted the Goods and Services Tax (GST) legislation, requiring certain businesses** outside of New Zealand to apply a 15% GST on their sales of low-value goods* imported to consumers in New Zealand starting from December 1, 2019. Further, from December 1, 2019, changes will be made
in respect of import documentation. Please see below for more details.

GST on Low-Value Goods
Businesses** outside of New Zealand with an annual turnover of NZ$60,000 and above generated from supplying low-value goods* to non-GST registered consumers in New Zealand will need to the following:

Register for GST with New Zealand Inland Revenue via this link [ https://myir.ird.govt.nz/eservices/home/_/ ]

Provide the GST registration number, also known as the IRD number, to your customs broker by December 1, 2019

Collect GST on each low-value good* sold to consumers in New Zealand,

Provide receipts to consumers, clearly indicating the amount of GST charged,

Complete relevant import documentations by including GST registration number or IRD number and GST paid indicator on the goods item line,

Provide the completed import documentations to the customs broker, and

File for GST returns quarterly and pay GST to New Zealand Inland Revenue.

Take note, the New Zealand Customs will no longer collect duties and border cost recovery charges on all low-value goods at the border beginning December 1, 2019. Further, the current GST collection process for goods valued over NZ$1,000 remains unchanged.

Changes to Import Documentation
Low-value goods* can be cleared on an Inward Cargo Report (ICR), or a Simplified Import Declaration (SID). ICRs and SIDs will be written off as GST paid (collected by supplier) or not required (supplier not registered for GST) unless the goods are:

Alcohol or tobacco, and

On the same craft or in the same mail dispatch for the same importer with a combined value exceeding NZ$1,000. In these cases, an Import Declaration is required.

For more information on the above, please visit the New Zealand Inland Revenue website [ https://www.classic.ird.govt.nz/campaigns/2018/gst-policy-update.html ].

*valued at or below NZ$1,000 per item
**Include sellers, operators of online marketplaces and entities that assist New Zealand consumers to acquire goods from overseas (e.g. an offshore mailbox and a personal shopping service provider)

MSDS-NON DG

Goods under IATA Special Provisions A67 require a MSDS (Material Safety Data Sheet).

It is not required for all, however shipments can be held by local authority in United Arab Emirates after screening due to lack of MSDS (Material Safety Data Sheet) or NON DG (Dangerous Goods) declaration letter from the shipper resulting to misconnections and impacting end-to-end service.

It would be advisable for all shipments originating, transiting and terminating for UAE to have MSDS or NON DG declaration from shipper enclosed in the shipment and copies to be uploaded in IDIS.

Packing List

Packing list is not mandatory required.

No Information found on this topic for the selected country or territory.

Clearance Comments

First time importers may experience delays of 2-3 business days to allocate an import code if the value of the shipment exceeds 1000.00 NZ. Once an importer has a code issued, future shipments should not experience processing delays.

Customs Clearance Process

The 3 levels of Customs screening are as follows:

Screen-Free: Document shipments and shipments with duty and tax totaling less than 50.00 NZD. These shipments will be released tax-free.

Informal Entry: Shipments with a Free On Board (FOB) value between 400.00 NZD and 1000.00 NZD. These shipments are subject to New Zealand taxes, but an importer code is not required.

Formal Entry: Shipments with an FOB value of 1000.00 NZD or more. These shipments are subject to New Zealand taxes and an importer code is required. Shipments without an importer code may experience delays of 1 to 2 days.

Payment by Credit Card

Credit card payments are accepted upon delivery for freight and import charges by this destination. Contact UPS or the UPS service partner in the destination country or territory to determine which credit cards are accepted.

Restrictions may apply for freight collect shipments from the origin country or territory. Contact UPS or the UPS service partner in the origin country or territory prior to shipping.

Post Office Boxes

UPS cannot deliver to a P.O. Box address. All packages require a consignee's contact name and complete street address including apartment, suite or unit number if applicable. The consignee's telephone number should be provided if known.

Service is provided to and from every address in the country or territory.

UPS cannot deliver to a P.O. Box address. All packages require a consignee's contact name and complete street address including apartment, suite or unit number if applicable. The consignee's telephone number should be provided if known.

Rest Days:

Saturday, Sunday, and official holidays.

GMT:

Spring +1200/ Fall +1200

Language:

English

Currency:

New Zealand Dollar(NZD)

Shipping Charges

• Shipping charges can be billed to the shipper, receiver or a third party.
• When billing the receiver, either the shipper or receiver's account number is required.
• When billing to a third party, the third party's name, country or territory and account number are required.

Duties and Taxes

• Duties and taxes can be billed to the shipper, receiver or a third party.
• When billing a third party, the third party's name, country or territory and account number are required.
• If the duties and taxes are billed to an account outside of the destination country or territory, a "Duty and Tax Forwarding" surcharge will be applied.

Third-Party Billing

• Please note the following third party billing exceptions:
  • Shipments to and from the same country or territory (domestic shipments) cannot be billed to third party payors in other countries or territories. For example, shipments from Mexico to Mexico or Canada to Canada cannot be billed to a third party payor in the U.S. This rule does not apply to UPS domestic services in European Union countries or territories. For example, shipments from Germany to Germany can be billed to a third party payor in the U.S. (as long as the payor is a business and has a VAT or Tax/EIN ID on file with UPS).

Payment Methods

• When paying by credit card, check, or cash, only the shipper can be billed the shipping charges

Split Duty And VAT (SDV)

• The freight and duties can be billed to the shipper or a third party
• The taxes can be billed to the receiver or a third party
• A surcharge will be applied for the SDV billing option

There are special stipulations on the following commodities when shipping to New Zealand. If you plan to ship one of the commodities listed below, be sure to adhere to the following stipulations in order to avoid delays and holds at customs.

Dairy

A Zoosanitary Certificate is required for dairy and meat products. These goods must also be inspected on arrival.

Meat

A Zoosanitary Certificate is required for dairy and meat products. These goods must also be inspected on arrival.

Shoes

Shipments of shoes require an Import License, irrespective of value.

Textiles

Shipments of all textiles and garments require an Import License, irrespective of value.

Shipment value amount:

400.00 New Zealand Dollar NZD

Shipment type:

individual-to-individual

Exemption rule:

per shipment

Invoice

Non-document shipments to New Zealand must include 3 invoices. Original invoices are not required; however, copies must be clear and precise. New Zealand Customs will accept faxed invoices.

Invoices must include the following information:

A clear and accurate description of the merchandise

Currency used, for example, USD and the amount

An itemized value for each item, including a unit value and total value of each item

A complete description of goods including material composition of the item

For non-document shipments of no commercial value, the invoice must state a value for Customs purpose.

The consignee's telephone number, if available, should appear on the invoice.

Paperless Invoice - Exports

UPS Paperless Invoice is available for small package exports from this country or territory.

Paperless Invoice - Imports

UPS Paperless Invoice is accepted by Customs for small package imports into this country or territory.

The destination country or territory classifies the following items as document shipments. There is a value limit of $400.00 New Zealand Dollar (NZD) per shipment including cost, declared value, and freight (CIF). Anything over the value, it will not be deemed as a document shipment and tax will apply. The shipment must meet the criteria to classify as a document shipment.

Advertising Literature

Airline Tickets

Annual Reports

Bids

Blueprints

Books

Brochures

Business Cards

Calendars

Cash Letters

Catalogs

Charts

Checks

Computer Print-Outs

Credit Cards

Diskettes

Drawings

Envelopes (Blank)

Forms (Blank)

Gift Cards

Must be a person-to-person shipment, not exceeding two pieces.

Graphs

Greeting Cards, Invitations

Must be a person-to-person shipment, not exceeding two pieces. Then no taxes will be payable.

Intercompany Data on CD-Rom/Disk

Intercompany data on disk is classified as a document. Intercompany data on cd-rom is classified as a non-document.

Intercompany Mail

Labels

Magazines

Manuals (Technical)

Manuscripts

Maps

Microfilm, Microfiche

Negatives

Negotiable Bonds, Drafts

Newsletters (Company)

Newspapers

Pamphlets

Passports

Periodicals

Photographs

Value of the shipment should include the cost of getting the photograhs developed.

Price Lists

Proposals

Publications

Slides

Specifications Sheets

Transparencies

Traveler's Checks

Visa Applications

UPS can recommend which forms you need based on a few simple criteria. Forms can be completed online or printed. See which forms you need.

In addition to the prohibited commodities listed here, it is prohibited to ship the following commodities to New Zealand.

Alcoholic Beverages and Wines

Import of Alcoholic beverages into New Zealand is permitted via ISC contract service.

All excisable goods are subject to duty, excise duty and local tax. The de-minims does not apply to excisable goods.

Electrical Equipment and Machinery

An Australian Government issued special security directive cites that an Electromechanical Device greater than one kilogram in weight, which includes an electric motor, must not be imported into Australian territory if it has originated, transited or transferred through the Republic of Turkey. In order to comply with this directive, such shipments destined for New Zealand, Fiji, Papua New Guinea, New Caledonia, Kiribati, Tuvalu, Wallis & Futuna must not transit via Australia.

Guns

Any form of toy gun or gun replica is prohibited.

Knives

Double edged, flick or butterfly knives are prohibited.

Personal Effects

Personal effects cannot be shipped between these countries or territories.

Toy Guns

Any form of toy gun or gun replica is prohibited.

Saturday Delivery Available: Yes

Not available in all areas. Always check the international time in transit system for details of service availability within a country or territory.

Saturday delivery for an additional charge

Always check Calculate Time and Cost for details of service availability and guarantee information within a country or territory. All Service Levels may not be available to or from every address within a country or territory.

Canada to New Zealand

• UPS Worldwide Express

• UPS Worldwide Express Saver

Embassy or Diplomatic

Shipments to a diplomat that are not contained in a diplomatic bag require a copy of the passport of the individual. The invoice should state "diplomatic goods." No duties or taxes are applied to these shipments.

Government (Non-Military)

Duties and taxes are applicable for these shipments.

Military Shipments

A firearms permit is required. Duties and taxes are applicable for these shipments.

Repaired Goods

Shipments of goods under warranty require a copy of a warranty and the export documents. If the goods are under warranty, then no duty and taxes are applied. Otherwise taxes are applied to the repair cost.

Clearance delays may occur depending on the paperwork from the importer. The typical delay is 24 hours.

Returned Goods

A copy of the export entry and invoice are required. If export documents are conclusive, no duties and taxes will be charged.

Clearance delays may occur depending on paperwork from importer. The typical delay is 24 hours.

Samples

Duties and taxes are applicable for shipments of samples.

Solid Wood Packing Material

New requirements have been implemented for small package shipments and are based on the International Standards for Phytosanitary Measures (ISPM) 15, which is entitled "Guidelines for Regulating Wood Packaging Material in International Trade". ISPM 15 was adopted internationally in 2002, and is gradually being introduced by countries or territories worldwide. Wood or wood products covered by ISPM 15 include items such as packing cases, boxes, crates, drums or similar packing, pallets, box pallets and other load boards, pallet collars and skids, but exclude such processed woods as orientated strand board, particle board, plywood or veneer, created using glue, heat and pressure or a combinations thereof, and, raw wood which is 6mm or less thick. It is recommended that if a question arises on this issue, please check with the authority that issues the Phytosanitary certificates in your country or territory.

Import value limits to New Zealand

Deminimis Value

Private Shipments

If goods value (excluding shipping / insurance) for the shipment as a whole is over 1000nzd, then any duty (generally 10% on apparel) and 15% GST applies. Customs also collect their IETF transaction charge of 55.71.
If goods value is 1000nzd & below no GST / duties applies.

If goods value (excluding shipping / insurance) for the shipment as a whole is over 1000nzd, then any duty (generally 10% on apparel) and 15% GST applies. Customs also collect their IETF transaction charge of 55.71.
If goods value is 1000nzd & below no GST / duties applies.

Maximum weight:

70 kg (150 lbs.) per package

Maximum length:

274.00 cm (107.9 in.)  per package

Maximum dimensions:

419.10 cm (165.0 in.)  per package

Length and girth combined

Convert metric quantity for weight, length, and area.