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Gifts sent from persons abroad to persons resident in New Zealand are not automatically free of Customs duties, but may be granted a full or part concession, depending on the value of the item:
gifts with a value of $NZ110 or less are allowed free entry
gifts with a value that is higher than NZ$110 attract Customs charges on the value in excess of NZ$110.
Gift parcels (contents intended for more than one person) with a total declared value in excess of NZ$110 will be allowed multiple gift allowances, provided the separate identity of each recipient can be established.
Alcohol and tobacco products may be allowed the gift concession provided the recipient is able to prove they are a genuine gift (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. The revenue waiver does not apply to alcohol and tobacco products.
SOURCE FROM http://www.customs.govt.nz/
[ Last edited by charlene on 2005-8-6 at 15:47 ] |
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