When entering New Zealand you are entitled to a personal goods concession. This allows you to bring in goods free of duty (excluding alcohol and tobacco products) obtained overseas and/or purchased duty free in New Zealand, which have a total combined value of NZ$700. If the value of your goods is over NZ$700 then they may attract Customs duty and goods and services tax (GST).
On entering New Zealand you are entitled to bring in the following quantities of alcohol products free of Customs duty, provided that you are over 17 years of age* and that the goods:
- Accompany you through the Customs arrival process.
- Are for your own personal use, or intended as gifts.
- Are not carried on behalf of another person.
- Are not intended for sale or exchange.