COUNTRies EXPLORER /
New Zealand
New Zealand
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Compliance Categories
5+
Possible Compliance Items
160+
Compliance Complexity
Tier 3
Tier 1
Tier 1
Tier 2
Tier 2
Tier 3
Tier 3
Tier 4
Tier 4
Tier 5
Tier 5
Basic Insights
VAT Rate (Standard)
15% (GST)
De Minimis Value
NZD 1,000 (~$640)
Excise Taxes
Alcohol, tobacco
Special Import Procedures
Biosecurity inspections; MPI permits
Advanced Insights
Aerospace & Aviation
Art & Antiques
Automotive (Parts)
Defense & Military Equipment
Industry Sector
Avg Duties
Notes
0–5%
0–5%
5%
0–5%
VAT (GST) 15%; aircraft/parts often duty-free
Certified antiques may be exempt/reduced rate
Higher for luxury vehicles
Exemptions for government/defense use
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