Moving to New Zealand: customs relief for household effects
Eligible used household effects may receive duty and GST relief. New purchases, vehicles, goods levies and biosecurity clearance require separate checks.
The 21 months concern overseas residence. New unused goods and vehicles are outside this household-effects concession.
Eligible used household effects brought into New Zealand when relocating can qualify for relief from customs duty and GST. Holding a resident visa is only one part of the assessment: Customs also looks at time spent living overseas, prior ownership and use, and the intended use of the goods.[1]
Relief from those taxes does not make the whole move free. Freight, goods levies and any inspection or treatment costs need separate budget lines.
What the 21-month condition means
Customs lists a current New Zealand residence visa among the qualifying immigration documents. The person must have resided outside New Zealand throughout at least the 21 months before arrival, subject to the stated treatment of brief holiday or business visits.[1]
Separately, the effects must have been personally owned and used before departure and be for the owner’s use, not for another person, a gift or exchange. The rules do not say that every item must have been owned for 21 months.[1]
A useful packing inventory distinguishes existing used possessions from new purchases and goods whose purpose needs clarification. It creates a record of the facts without trying to decide the legal classification in advance.
Keep new purchases and vehicles separate
The household-effects concession excludes new and unused items, motor vehicles, boats, aircraft and commercial items. Whether a different concession might apply to another category needs a separate enquiry.[1]
A sofa already used at home and an unused refrigerator bought for the move should therefore be described differently. Removing packaging does not establish prior use. Likewise, an item intended for a relative should not be presented as the importer’s own household possession.
Make the declaration match the shipment
The currently linked NZCS 218 form has a June 2026 cover. It collects identity and shipment details and asks about matters including new goods, commercial use and controlled items. Follow its requirements for other adult family members included in a household shipment.[2]
Prepare passports, immigration documents, the inventory, transport records and relevant receipts. Numbering boxes and using specific descriptions makes it easier to reconcile the paperwork with the shipment. An entry such as camping equipment is more useful for checking than labelling every box personal items.
The form’s biosecurity questions cover food, plant and animal material and relevant used outdoor goods. Used possessions do not bypass these questions merely because they qualify for tax relief. Clean the items and disclose their actual condition and contents.[2]
Allow for charges beyond duty and GST
Unaccompanied personal and household consignments attract a Goods Levy determined by value and transport mode. The current goods-levy regime took effect on 1 April 2026. It is separate from household-effects duty and GST relief.[1][3]
Ask a mover to distinguish freight, clearance services, government levies and possible inspection costs in its quotation. Identify estimates as estimates. That makes competing quotations easier to compare and prevents a promise of a tax concession from becoming an assumption about the total cost of relocation.
Official sources
General policy information; individual circumstances and the competent authority’s requirements govern each application.