The New Zealand Customs and the Ministry for Primary Industries (MPI) are overhauling how they charge for border clearance, replacing old goods fees with new goods management levies.
For ecommerce merchants, the biggest shift is the end of consolidated reporting subsidies. Â
As of April 1st, 2026, low-value parcels shipped into New Zealand will attract a mandatory border levy per consignment. Â
For standard e-commerce air freight, the new Low-Value Goods (LVG) import levy is NZD $2.21 plus GST per consignment. This is a combined fee made up of a Customs levy ($1.46) and an MPI biosecurity levy ($0.75). If you ship via sea freight, the combined levy is slightly lower at NZD $2.09 plus GST.
Unlike the upcoming EU regulations that charge based on item categories (HS codes), the New Zealand levy is much simpler. It is charged per consignment (specifically, per low-value customs declaration). If your NZ customer orders three different items shipped in the same box, it only attracts a single NZD $2.21 levy.
New Zealand defines low-value consignments as those with a total customs value of NZD $1,000 or less. Anything above this threshold triggers a formal import entry.
Yes, but the billing structure is different. For goods arriving via the Universal Postal Union (UPU) mail stream, New Zealand is introducing an Import UPU mail levy of NZD $1.28 plus GST per kilogram.
This will be billed directly to the postal carriers, meaning you will likely see this cost passed down to you in the form of increased standard international postage rates.
Legally, the levy is billed to the entity submitting the customs declaration. This entity is typically your freight forwarder, express courier (like DHL or FedEx), or broker. However, they will absolutely pass this cost along.
You need to check with your logistics provider immediately to see if they will bill this back to you (the retailer) as a line-item surcharge, include it as part of your base shipping rates, or pass it to the consumer upon delivery.
No. If your business sells more than NZD $60,000 annually to New Zealand consumers, you are still legally required to collect 15% GST at your online checkout. This new $2.21 levy is strictly a border management and biosecurity screening fee, completely separate from your GST obligations.
Consignments over NZD $1,000 are classified as being "high-value" and have entirely different rules.
Under the new April 2026 fee structure, a high-value air import will attract a hefty combined Customs and MPI levy of NZD $51.81. Traditionally, the NZ consumer is responsible for paying this (along with import duties and GST) before the package is released, unless you deliberately ship Delivered Duty Paid (DDP) for high-value carts.
The explosion of cross-border ecommerce has put a massive strain on NZ Customs and biosecurity screeners.
Previously, low-value goods were largely subsidised by the taxpayer because they were cleared in bulk cargo reports. The government is implementing these levies to ensure full, fair cost-recovery directly from the shipments that create the workload.
- Forecast the hit: Pull your New Zealand order volume from the last 12 months and multiply it by NZD $2.21 to understand your exact margin exposure.
- Call your shipping representative: Ask your couriers and freight forwarders exactly how this levy will appear on your April invoices.
- Adjust pricing: Decide whether you will absorb this cost, incrementally raise your retail prices for the NZ market, or bump up your flat-rate shipping fee to cover the difference.
If you require further support or need assistance, please contact our local support team: support@shipstation.com.au.
