Moving to New Zealand: customs & MPI biosecurity checklist
One form, two agencies. Answer a few questions to see whether your household goods clear duty and GST-free under New Zealand Customs' household-effects concession (form NZCS 218), then check every item against the biosecurity questions MPI asks before you pack. New Zealand runs one of the strictest biosecurity regimes in the world — soil on a boot or a pinecone in a Christmas box can hold a whole container.
1. Do my goods clear duty-free? (Household effects concession (duty and GST-free entry of used household effects))
Documents to clear your shipment
- NZCS 218 — Bring personal household items into New Zealand, completed and signed by the owner of the goods; one form can cover the other adults in your family group, and a nominee appointed in writing can lodge it before you arrive
- Passport bio-page of the owner and of every other adult covered by the form (JPEG, PNG, PDF or Word — Customs does not accept cloud-drive links)
- Your visa or visa confirmation — required if your right to live in New Zealand depends on a visa (not needed with a New Zealand or Australian passport)
- Packing list of everything in the shipment, box by box — Q7 of the NZCS 218 asks for the box numbers of every biosecurity item, so number the boxes and describe materials ("wooden chair", "cane basket", "used hiking boots")
- Shipping document proving the goods have arrived — bill of lading or arrival notice (sea), air waybill (air), consignment note (courier)
- Invoices or receipts for any new or unused items, with purchase date, currency and price — they are listed on the NZCS 218 under code N and assessed separately
- MPI Supplementary Biosecurity Declaration (Personal Effects Supplementary Declaration) — item-level detail of anything of biosecurity concern; Customs lists it among the documents needed to complete clearance
- Permits for restricted items: Police / Firearms Safety and Education NZ permit for firearms, weapons, airguns and ammunition; Department of Conservation CITES permit for ivory, coral, shells, furs, skins and other endangered-species items
- For a vehicle, boat or aircraft: registration papers as evidence of ownership, a bill of sale or independent valuation as evidence of value, the NZCS 80b/80c/80d undertaking, and a Customs Number for the import entry
What is taxed and what is not
- Qualifying used household effects: no duty, no GST. The Customs/MPI goods levy still applies — NZ$118.44 excl GST per sea-freight consignment over NZ$1,000, NZ$51.81 by air (from 1 April 2026).
- Items that do not qualify (new or unused, commercial, not yours, or you fail the residence/21-month test): duty at the tariff rate where applicable plus 15 % GST calculated on the value of the goods + duty + freight and insurance. If the whole shipment fails the concession, Customs may depreciate used goods by ownership period — 10 % (up to 3 months), 20 % (3–6), 33 % (6–12), 50 % (12–21 months); never for new goods.
- Alcohol and tobacco: duty and GST are collected regardless of value, unless a wine or spirits collection meets the concession test (bought over an extended period, consistent with domestic consumption or collecting).
- Biosecurity: every used vehicle, vessel or aircraft is inspected by MPI, and any inspection or fumigation of your goods is charged to you; items that cannot be treated may be reshipped or destroyed at your cost. Border fees are cost-recovered — Customs' own hourly rate is NZ$133 incl GST with a NZ$399 minimum where an officer attends outside routine processing, and MPI charges on a similar basis.
2. Can I ship it? — MPI item checker
New Zealand's economy and native ecosystems depend on keeping out pests and diseases, so MPI may inspect any shipment of personal or household effects and holds anything that carries soil, seeds, plant or animal material or has been used outdoors. The NZCS 218 asks seven biosecurity questions — food, animal products, plant products, equipment used with animals or plants, used outdoor and sports gear, contact with animals, and use or storage in rural areas. Search an item or filter by category; statuses follow the Customs and MPI guidance linked below.
How to pack so you clear inspection first time
- Check, clean and dry: remove every trace of soil, mud, leaves, grass seed, dust and animal matter from anything that has been outdoors or near food, animals or water — then let it dry completely before it goes in a box.
- Open and inspect all wood and cane: no bark, no borer holes, no sawdust (frass); describe wooden, cane and bamboo items as such on the packing list.
- Number every box and list the contents by material ("wooden chair ×4", "used hiking boots", "cane basket") — Q7 of the NZCS 218 asks for the box numbers of every biosecurity item.
- Complete the MPI Personal Effects Supplementary Declaration for anything of biosecurity concern; the item-level detail lets MPI assess the risk and clear the consignment faster.
- Use new cartons and paper — never straw, wood shavings or sawdust, and never reuse boxes that held food, plants or produce.
- When in doubt, declare. Declaring a permitted item costs nothing; an undeclared risk item can mean a fine, prosecution, treatment fees or destruction of the goods.
Penalties and costs
- Signing the NZCS 218 is a declaration that the information is true, correct and complete — Customs states that failure to comply may constitute an offence under the Customs and Excise Act 2018 or the Biosecurity Act 1993.
- Undeclared risk items: Customs states that if you have not declared a risk item you may get a fine or be prosecuted; MPI officers decide whether goods are returned, treated or refused, and any treatment is at your cost.
- False or understated declarations to avoid duty or GST: Customs may seize the goods and, in some cases, prosecute; it can also amend the declared value. Bringing in prohibited items is a serious offence and can lead to arrest.
- Contaminated or untreatable goods — including any used vehicle, vessel or aircraft found with soil, plant or animal material — are fumigated, reshipped or destroyed at your expense, on top of inspection charges and any storage while the shipment is held.
Fees and penalty amounts are revised regularly — confirm current figures on the official pages below before you ship.
FAQ
Do my goods have to be 12 months old to come in duty-free?
No. New Zealand's household-effects concession has no fixed months-of-ownership rule — the goods must have been personally owned and used by you before you leave for New Zealand. New and unused items do not qualify and must be declared; they are charged duty (where applicable) plus 15 % GST. The 12-month rule exists only for vehicles, boats and aircraft, which need at least one year's prior ownership and use under Concession Reference 80.
I'm a New Zealander coming home after 14 months abroad — do I qualify?
Not for the household-effects concession: Customs requires you to have resided outside New Zealand for the whole of the 21 months before arrival (brief holidays and business trips are allowed). Goods bought while away are assessed for duty and 15 % GST, with a depreciation deduction of 10 % to 50 % depending on how long you owned them — 50 % at 12–21 months.
Can I ship my wine collection with the household?
Possibly duty and GST-free: Customs allows a wine collection — and may consider other alcoholic beverages such as spirits — under the concession if you can prove it was bought over an extended period and your use is consistent with domestic consumption or collecting. Otherwise duty and GST are collected on alcohol regardless of value, and tobacco is always taxed.
What happens if I don't declare my hiking boots or a wooden carving?
Both are named on the NZCS 218 biosecurity questions. Customs states that an undeclared risk item can lead to a fine or prosecution, and the declaration you sign acknowledges that non-compliance may be an offence under the Biosecurity Act 1993. MPI can also direct cleaning, fumigation, reshipment or destruction at your cost. Declaring costs nothing — list the box numbers.
Do I have to be in New Zealand when my container arrives?
No. A nominee you appoint in writing — your moving company, a customs broker, a friend — can lodge the NZCS 218 and clear the goods before you arrive, and Customs states you do not have to be in New Zealand when personal effects arrive. You must, however, hold the qualifying residence document on the day the goods are imported.
Will Flyto handle the NZCS 218 and the MPI paperwork?
Yes. Our Platinum door-to-door service to New Zealand includes preparing and lodging the NZCS 218 with the correct biosecurity answers and box numbers, the MPI Personal Effects Supplementary Declaration, a biosecurity-ready itemised packing list and check-clean-dry guidance before packing, and coordination with our New Zealand customs broker through to delivery.
Read next
- Shipping to New Zealand: Sea vs Air, Customs & Biosecurity (2026)
- Cost of Moving to New Zealand from Europe (2026)
- Moving guides — New Zealand
- Moving volume calculator — how many m³ is your move?
- Keep, sell or ship? — is it worth moving your furniture abroad?
- Moving inventory list template (PDF, Word, Excel)
Official sources
- New Zealand Customs Service — Household effects (move to New Zealand permanently)
- New Zealand Customs Service — Personal effects and wearing apparel
- New Zealand Customs Service — Importing personal vehicles, vessels and aircraft (Concession Reference 80)
- New Zealand Customs Service — Bringing pets and animals into New Zealand
- New Zealand Customs Service — What you can and can't bring (prohibited and restricted items)
- New Zealand Customs Service — Duty and GST
- New Zealand Customs Service — Goods levies and hourly rate (from 1 April 2026)
- New Zealand Customs Service — Form NZCS 218: Bring personal household items into New Zealand (PDF)
- New Zealand Customs Service — Fact sheet: Importing goods for personal use (PDF, April 2026)
- Ministry for Primary Industries — Household goods and personal effects importing to NZ
- Ministry for Primary Industries — Personal Effects Supplementary Declaration (PDF)
This checker summarises public rules as at the review date for planning purposes. Customs and biosecurity decisions are made by the officers on arrival; your Flyto coordinator confirms the current conditions for your visa and shipment.
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