From 1 April 2026, inherited goods now enter New Zealand duty-free under the newly created Concession Reference 71. Imported heirlooms will still be entered duty-free under concession 70. Both inherited goods and heirlooms will only be eligible for duty-free entry as a result of a familial bereavement or a terminal diagnosis.
From 1 April 2026, people receiving gifts sent from overseas to New Zealand will only receive duty-free entry if the gift is worth $1,000 or less under the $1,000 de minimis threshold. Gifts worth more than the $1,000 de minimis threshold will be charged any applicable duty and GST. |