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Import/Export

United Kingdom to New Zealand

Country or Territory Regulations Topics:

Import Documentation

To enable clearance for CITES shipments, please ensure CITES Certificate is forwarded by Express service.

GST on Imported Low-Value Goods to New Zealand and Changes to Import Documentation

The New Zealand Government has enacted the Goods and Services Tax (GST) legislation, requiring certain businesses** outside of New Zealand to apply a 15% GST on their sales of low-value goods* imported to consumers in New Zealand starting from December 1, 2019. Further, from December 1, 2019, changes will be made
in respect of import documentation. Please see below for more details.

GST on Low-Value Goods
Businesses** outside of New Zealand with an annual turnover of NZ$60,000 and above generated from supplying low-value goods* to non-GST registered consumers in New Zealand will need to the following:

  • Register for GST with New Zealand Inland Revenue via this link [ https://myir.ird.govt.nz/eservices/home/_/ ]
  • Provide the GST registration number, also known as the IRD number, to your customs broker by December 1, 2019
  • Collect GST on each low-value good* sold to consumers in New Zealand,
  • Provide receipts to consumers, clearly indicating the amount of GST charged,
  • Complete relevant import documentations by including GST registration number or IRD number and GST paid indicator on the goods item line,
  • Provide the completed import documentations to the customs broker, and
  • File for GST returns quarterly and pay GST to New Zealand Inland Revenue.

    Take note, the New Zealand Customs will no longer collect duties and border cost recovery charges on all low-value goods at the border beginning December 1, 2019. Further, the current GST collection process for goods valued over NZ$1,000 remains unchanged.

    Changes to Import Documentation
    Low-value goods* can be cleared on an Inward Cargo Report (ICR), or a Simplified Import Declaration (SID). ICRs and SIDs will be written off as GST paid (collected by supplier) or not required (supplier not registered for GST) unless the goods are:

  • Alcohol or tobacco, and
  • On the same craft or in the same mail dispatch for the same importer with a combined value exceeding NZ$1,000. In these cases, an Import Declaration is required.

    For more information on the above, please visit the New Zealand Inland Revenue website [ https://www.classic.ird.govt.nz/campaigns/2018/gst-policy-update.html ].

    *valued at or below NZ$1,000 per item
    **Include sellers, operators of online marketplaces and entities that assist New Zealand consumers to acquire goods from overseas (e.g. an offshore mailbox and a personal shopping service provider)
    • For charges made for Export Shipments from United Kingdom to the destination country or territory, please refer to Brokerage Services and Charges-Export Shipments with United Kingdom as the destination.

    Driving Licenses

    Valid Driving Licenses can be shipped as documents. The description must clearly state 'driving license'. Shipping driving licenses require the approval of the UK customs authorities. A delay of minimum one day has to be calculated.

    Please check the import related information if driving licenses are allowed for importation.

    Mobile phones to all destinations from United Kingdom can be delayed on export due to security checks from government bodies.

    Goods under IATA Special Provisions A67 require a MSDS (Material Safety Data Sheet).

    It is not required for all, however shipments can be held by local authority in United Arab Emirates after screening due to lack of MSDS (Material Safety Data Sheet) or NON DG (Dangerous Goods) declaration letter from the shipper resulting to misconnections and impacting end-to-end service.

    It would be advisable for all shipments originating, transiting and terminating for UAE to have MSDS or NON DG declaration from shipper enclosed in the shipment and copies to be uploaded in IDIS.

    Packing list is not mandatory required.
    Export procedure ex United Kingdom

    A formal electronic export declaration must be sent to customs authorities by the exporter or their representative. Customs authorities grant the release for export and issue an Export Accompanying Document (EAD) with a unique Movement Reference Number (MRN). UPS operated simplified procedures allowing export formalities to be completed upto 14 days after export.

    Informal Declarations
    An informal declaration is possible for shipments up to a national threshold. The informal declaration is based on the invoice value and is restricted to shipments not subject to prohibitions and restrictions (for example, embargo regulations) or special export procedures (for example, temporary export). The informal clearance will be done by UPS at the point of exit.

    National Requirements
    Shipments up to a value of 873.00 GBP can be declared informally on the basis of the invoice.

    The EORI (European Union Registration and Identification) number needs to be included with the Invoice for any shipment with value exceeding 873.00 GBP. The EORI number can be obtained by the shipper using website link: www.gov.uk/EORI

    UPS service
    UPS offers the service to prepare export declarations on behalf of the exporter without additional fees.

    Export Documentation

    Valid passports can be shipped as documents. The description must clearly state 'passport'. Shipping passports require the approval of the UK customs authorities. A delay of minimum one day has to be calculated.

    Please check the import related information if passports are allowed for importation.

    Clearance Information

    First time importers may experience delays of 2-3 business days to allocate an import code if the value of the shipment exceeds 1000.00 NZ. Once an importer has a code issued, future shipments should not experience processing delays.
    If an Importer is unaware if they do already have a code - the importer can contact NZ Customs directly to confirm on (0800 428 786) - some questions will be asked of the importer for security/privacy reasons however, the customer will then be advised if they have an existing code, or will need to apply. To Apply please complete either Private or Business Importer forms @ www.customs.govt.nz/business/import/lodge-your-import-entry/client-codes [customs.govt.nz]

    Once forms completed please email completed forms to customs@fliway.com. By processing these forms before shipments arrive in NZ will help prevent extended delays.

    The 3 levels of Customs screening are as follows:

  • Screen-Free: Document shipments and shipments with duty and tax totaling less than 50.00 NZD. These shipments will be released tax-free.
  • Informal Entry: Shipments with a Free On Board (FOB) value between 400.00 NZD and 1000.00 NZD. These shipments are subject to New Zealand taxes, but an importer code is not required.
  • Formal Entry: Shipments with an FOB value of 1000.00 NZD or more. These shipments are subject to New Zealand taxes and an importer code is required. Shipments without an importer code may experience delays of 1 to 2 days.
    • Credit card payments are accepted upon delivery for freight and import charges by this destination. Contact UPS or the UPS service partner in the destination country or territory to determine which credit cards are accepted.

    Restrictions may apply for freight collect shipments from the origin country or territory. Contact UPS or the UPS service partner in the origin country or territory prior to shipping.

    UPS cannot deliver to a P.O. Box address. All packages require a consignee's contact name and complete street address including apartment, suite or unit number if applicable. The consignee's telephone number should be provided if known.

    Areas Served

    Service is provided to and from every address in the country or territory.
    UPS cannot deliver to a P.O. Box address. All packages require a consignee's contact name and complete street address including apartment, suite or unit number if applicable. The consignee's telephone number should be provided if known.

    Saturday, Sunday, and official holidays.
    Spring +1200/ Fall +1200
    English
    New Zealand Dollar(NZD)

    Billing Options

    • Shipping charges can be billed to the shipper, receiver or a third party.
    • When billing the receiver, either the shipper or receiver's account number is required.
    • When billing to a third party, the third party's name, country or territory and account number are required.
    • Duties and taxes can be billed to the shipper, receiver or a third party.
    • When billing a third party, the third party's name, country or territory and account number are required.
    • If the duties and taxes are billed to an account outside of the destination country or territory, a "Duty and Tax Forwarding" surcharge will be applied.
    • Please note the following third party billing exceptions:
      • Shipments to and from the same country or territory (domestic shipments) cannot be billed to third party payors in other countries or territories. For example, shipments from Mexico to Mexico or Canada to Canada cannot be billed to a third party payor in the U.S. This rule does not apply to UPS domestic services in European Union countries or territories as well as to UPS domestic services in the United Kingdom.For example, shipments from Germany to Germany can be billed to a third party payor in the U.S. (as long as the payor is a business and has a VAT or Tax/EIN ID on file with UPS).
    • When paying by credit card, check, or cash, only the shipper can be billed the shipping charges
    • The freight and duties can be billed to the shipper or a third party
    • The taxes can be billed to the receiver or a third party
    • A surcharge will be applied for the SDV billing option

    Commodity Specific Stipulations

    There are special stipulations on the following commodities when shipping to New Zealand. If you plan to ship one of the commodities listed below, be sure to adhere to the following stipulations in order to avoid delays and holds at customs.

    Bank Cards which are requested to be sent out of the United Kingdom should be declared for referral to HMRC and await their approval to send.
    An invoice is required on all shipments containing a CD-Rom/Disk. Invoice should indicate the value of the Recording Media (eg. CDR/DVD) & the Intellectual/statistical value of the software/data separately
    A Zoosanitary Certificate is required for dairy and meat products. These goods must also be inspected on arrival.
    A Zoosanitary Certificate is required for dairy and meat products. These goods must also be inspected on arrival.
    Passports which are requested to be sent out of the United Kingdom should be declared for referral to HMRC and await their approval to send.
    Shipments of shoes require an Import License, irrespective of value.
    Shipments of all textiles and garments require an Import License, irrespective of value.

    Gift Exemptions

    400.00 New Zealand Dollar NZD
    individual-to-individual
    per shipment

    A concession of 110.00 NZD is allowed on gift shipments valued over 400.00 NZD & consigned to an individual only. The 110.00 NZD concession is taken off the shipment value prior to computation of duty & tax. Gifts should be gift-wrapped & a greeting card included.

    In addition to a detailed description of each item, write additional comments of "gift shipment" on the invoice & in the Special Instructions box of the UPS Waybill to insure a proper assessment of duties and taxes.

    Invoice Requirements

    Non-document shipments to New Zealand must include 3 invoices. Original invoices are not required; however, copies must be clear and precise. New Zealand Customs will accept faxed invoices.

    Invoices must include the following information:

  • A clear and accurate description of the merchandise
  • Currency used, for example, USD and the amount
  • An itemized value for each item, including a unit value and total value of each item
  • A complete description of goods including material composition of the item
  • For non-document shipments of no commercial value, the invoice must state a value for Customs purpose.

    The consignee's telephone number, if available, should appear on the invoice.

    • UPS Paperless Invoice is available for small package exports from this country or territory.
    UPS Paperless Invoice is accepted by Customs for small package imports into this country or territory.

    Items Classified as Documents

    The destination country or territory classifies the following items as document shipments. There is a value limit of $400.00 New Zealand Dollar (NZD) per shipment including cost, declared value, and freight (CIF). Anything over the value, it will not be deemed as a document shipment and tax will apply. The shipment must meet the criteria to classify as a document shipment.

    Must be a person-to-person shipment, not exceeding two pieces.
    Must be a person-to-person shipment, not exceeding two pieces. Then no taxes will be payable.
    Intercompany data on disk is classified as a document. Intercompany data on cd-rom is classified as a non-document.
    Value of the shipment should include the cost of getting the photograhs developed.

    UPS can recommend which forms you need based on a few simple criteria. Forms can be completed online or printed. See which forms you need.

    Prohibited or Restricted Commodities

    In addition to the prohibited commodities listed here, it is prohibited to ship the following commodities to New Zealand.

    Import of Alcoholic beverages into New Zealand is permitted via ISC contract service.

    All excisable goods are subject to duty, excise duty and local tax. The de-minims does not apply to excisable goods.

    Antique shipments are restricted from Europe, the Middle East and Africa and can only be shipped with an International Special Commodities (ISC) contract. Antiques are defined as a work of art, piece of furniture, decorative object, or silverware that is 100 years old or older.
    Artwork shipments are restricted from Europe, the Middle East and Africa and can only be shipped with an International Special Commodities (ISC) contract.

    Paintings or other works of art can be accepted if the artist is still alive, the artwork is replaceable and an art dealer or gallery has appraised the artwork within the last year. If the declared value of the artwork is greater than $100.00 and there is a claim, the shipper must provide a copy of the original invoice, a bill of sale, or other proof certifying in writing the actual cost or replacement cost of the item.

    Artwork includes the following: Original engravings, prints, lithographs, original sculptures, statuary.

    The term "Artwork" does not apply to: architectural, engineering, industrial, topographical, commercial drawings, hand-painted or hand-decorated manufactured articles.

    An Australian Government issued special security directive cites that an Electromechanical Device greater than one kilogram in weight, which includes an electric motor, must not be imported into Australian territory if it has originated, transited or transferred through the Republic of Turkey. In order to comply with this directive, such shipments destined for New Zealand, Fiji, Papua New Guinea, New Caledonia, Kiribati, Tuvalu, Wallis & Futuna must not transit via Australia.

    Any form of toy gun or gun replica is prohibited.
    Double edged, flick or butterfly knives are prohibited.
    Mobile phones to all destination countries from United Kingdom can be delayed on export due to security checks from government bodies.
    Personal Effects cannot be shipped between these countries or territories
    From 1 July 2020, tobacco products, tobacco leaf and tobacco refuse will become prohibited imports and you will be required to have a permit to import these products. Permits are approved and issued by Customs. That means if you want to import any kind of tobacco product including as a gift, you will have to apply for a permit.
    Any form of toy gun or gun replica is prohibited.

    Saturday Delivery

    Saturday Delivery Available: Yes

    Not available in all areas. Always check the international time in transit system for details of service availability within a country or territory.

    Saturday delivery for an additional charge

    Service Options

    Always check Calculate Time and Cost for details of service availability and guarantee information within a country or territory. All Service Levels may not be available to or from every address within a country or territory.

    • UPS Worldwide Expedited
    • UPS Worldwide Express Saver
    • UPS WorldWide Express Freight
    • WorldWide Economy DDP
    • WorldWide Economy DDU

    Special Clearance Requirements

    Shipments to a diplomat that are not contained in a diplomatic bag require a copy of the passport of the individual. The invoice should state "diplomatic goods." No duties or taxes are applied to these shipments.
    Duties and taxes are applicable for these shipments.
    A firearms permit is required. Duties and taxes are applicable for these shipments.

    Outward Processing Relief (goods exported from the UK for the purpose of repair)

    The outward processing relief starts with the export from the UK and will be discharged with the re-importation of the repaired goods. Both steps need to be identified by UPS export or import operation. Repair Goods: Goods requiring Export from the UK for repair Invoice requirements:

    • Statement stating "Goods being sent for repair under Outward Processing Relief" should be clearly marked on the commercial invoice
    • Provide serial number of goods being sent for repair. If the goods are not serialized a statement to this effect must be made on the commercial invoice
    • Exporters authorized to export under OPR must include their authority number on all paperwork
    • Provide correct commercial value of goods as originally paid for not a nominal value for the goods.

    Failure to provide any of the above information will result in shipments being delayed.

    Repaired goods: Goods being re-exported returned after repair in the UK Invoice requirements:

    • Invoice should clearly state "Goods have been repaired under IPR"
    • Provide either IP authorization number or Import entry details
    • Provide full commercial value of goods plus cost of repair

    Failure to provide any of the above information will result in shipments being delayed.

    Shipments of goods under warranty require a copy of a warranty and the export documents. If the goods are under warranty, then no duty and taxes are applied. Otherwise taxes are applied to the repair cost.

    Clearance delays may occur depending on the paperwork from the importer. The typical delay is 24 hours.

    A copy of the export entry and invoice are required. If export documents are conclusive, no duties and taxes will be charged.

    Clearance delays may occur depending on paperwork from importer. The typical delay is 24 hours.

    Duties and taxes are applicable for shipments of samples.
    New requirements have been implemented for small package shipments and are based on the International Standards for Phytosanitary Measures (ISPM) 15, which is entitled "Guidelines for Regulating Wood Packaging Material in International Trade". ISPM 15 was adopted internationally in 2002, and is gradually being introduced by countries or territories worldwide. Wood or wood products covered by ISPM 15 include items such as packing cases, boxes, crates, drums or similar packing, pallets, box pallets and other load boards, pallet collars and skids, but exclude such processed woods as orientated strand board, particle board, plywood or veneer, created using glue, heat and pressure or a combinations thereof, and, raw wood which is 6mm or less thick. It is recommended that if a question arises on this issue, please check with the authority that issues the Phytosanitary certificates in your country or territory.

    Value Limits


    Private Shipments

    • 1000.00 New Zealand Dollar (NZD)
      If goods value (excluding shipping / insurance) for the shipment as a whole is over 1000nzd, then any duty (generally 10% on apparel) and 15% GST applies. Customs also collect their IETF transaction charge of 55.71.
      If goods value is 1000nzd & below no GST / duties applies.
    Commercial Shipments

    • 1000.00 New Zealand Dollar (NZD)
      If goods value (excluding shipping / insurance) for the shipment as a whole is over 1000nzd, then any duty (generally 10% on apparel) and 15% GST applies. Customs also collect their IETF transaction charge of 55.71.
      If goods value is 1000nzd & below no GST / duties applies.

    Weight and Size Limits

    70 kg (150 lbs.) per package
    274.00 cm (107.9 in.)  per package
    419.10 cm (165.0 in.)  per package
    Length and girth combined


    Convert metric quantity for weight, length, and area.

    NOTE: Information provided by UPS is provided AS IS, may not be current, and does not constitute legal advice. In no event shall UPS be liable for any errors in the information, forms or features made available by UPS, or by any third party site linked to from UPS. Selection and completion of proper forms for any given shipment is the sole responsibility of the shipper. All shipments are subject to the UPS Terms and Conditions of Service in effect at the time of shipping for the country or territory of origin.
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