Porhibited And Restricted Items

UPS International (New Zealand)

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

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)
    • 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 is not mandatory required.
    Additional Export Documentation
    No Information found on this topic for the selected country or territory.
    Additional Clearance Information
    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.
    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.
    • 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.

    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.

    Areas Served
    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.

    Saturday, Sunday, and official holidays.
    Spring +1200/ Fall +1200
    English
    New Zealand Dollar(NZD)
    Billing Options
    • 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 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.
    • 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).
    • When paying by credit card, check, or cash, only the shipper can be billed the shipping charges
    • 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
    Commodity Specific Stipulations

    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.

    A Zoosanitary Certificate is required for dairy and meat products. These goods must also be inspected on arrival.
    A Zoosanitary Certificate is required for dairy and meat products. These goods must also be inspected on arrival.
    Shipments of shoes require an Import License, irrespective of value.
    Shipments of all textiles and garments require an Import License, irrespective of value.
    Gift Exemptions
    400.00 New Zealand Dollar NZD
    individual-to-individual
    per shipment

    A concession of 110.00 NZD is allowed on gift shipments valued over 400.00 NZD & consigned to an individual only. The 110.00 NZD concession is taken off the shipment value prior to computation of duty & tax. Gifts should be gift-wrapped & a greeting card included.

    In addition to a detailed description of each item, write additional comments of "gift shipment" on the invoice & in the Special Instructions box of the UPS Waybill to insure a proper assessment of duties and taxes.

    Invoice Requirements
    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.


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

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

    Items Classified as Documents

    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.

    Must be a person-to-person shipment, not exceeding two pieces.
    Must be a person-to-person shipment, not exceeding two pieces. Then no taxes will be payable.
    Intercompany data on disk is classified as a document. Intercompany data on cd-rom is classified as a non-document.
    Value of the shipment should include the cost of getting the photograhs developed.

    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.
    Prohibited or Restricted Commodities

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

    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.

    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.

    Any form of toy gun or gun replica is prohibited.
    Double edged, flick or butterfly knives are prohibited.
    Personal effects cannot be shipped between these countries or territories.
    Any form of toy gun or gun replica is prohibited.
    Saturday Delivery Available

    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

    Service Options

    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.

    • UPS Worldwide Express
    • UPS Worldwide Express Saver
    Special Clearance Requirements
    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.
    Duties and taxes are applicable for these shipments.
    A firearms permit is required. Duties and taxes are applicable for these shipments.
    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.

    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.

    Duties and taxes are applicable for shipments of samples.
    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.
    Value Limits

    Private Shipments

  • 1000.00 New Zealand Dollar (NZD)
      • 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.

    Commercial Shipments

  • 1000.00 New Zealand Dollar (NZD)
      • 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.

    Weight and Size Limits
    70 kg (150 lbs.) per package
    274.00 cm (107.9 in.)  per package
    419.10 cm (165.0 in.)  per package
    Length and girth combined


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