Gifts are any items sent from persons abroad to persons resident in New Zealand that are unsolicited (unasked for) by the recipient and relate to a special occasion eg birthday, wedding, Christmas etc.
If the value of the gift does not exceed NZ$110, the gift will be imported free of Customs charges.
If the value of the gift exceeds NZ$110 Customs charges will be payable on the value of the gift that is in excess of NZ$110 eg if the gift is valued at NZ$300 Customs charges will be payable on NZ$190. The Customs charges applicable will vary according to the item being sent and you should contact any Customs Office to discuss this.
On gift parcels where the contents are intended for more than one person, and the total declared value in excess of NZ$110 a multiple gift allowance (the gift allowance of NZ$110 will be applied to each gift) will be given on the condition that the separate identity of each recipient can be clearly established.
Alcohol and tobacco products may be allowed the gift concession provided the recipient is able to prove they are a genuine gift eg intended to celebrate a specific occasion, and are not part of a repetitive import pattern designed to avoid payment of duty and Goods and Services Tax (GST).
No revenue collection will be made if the total amount owing on the goods imported is less than $50. This revenue waiver does not apply to alcohol and tobacco products.
from: http://www.customs.govt.nz/importers/Private+Importers/Gifts.htm作者: ATHRUN.ZALA 时间: 2009-8-10 20:18:21
