Where applicable, Customs duty is levied on the transaction value of the goods (the price actually paid for them). Goods and Services Tax (GST) of 12.5 percent is then calculated on the duty-inclusive value plus international freight and insurance charges. If there is no transaction (such as the goods being supplied free of charge, or a relationship between the supplier and importer which affects the transaction price), an alternative form of valuation may be used.
In addition to the payment of duty and GST, an Import Entry Transaction Fee of $28.75 (GST inclusive) may apply. This fee is payable at the same time that duty and GST is collected. A biosecurity risk screening levy of $4.00 is also collected by Customs on behalf of MAF Biosecurity New Zealand.