Exporting to New Zealand

Taxes, duty and legal considerations when exporting to New Zealand

Guide

There are a lot of things to consider before you start exporting to New Zealand.

It's essential to find out about local rules and regulations on tax and duty in your intended market.

VAT

Goods and Services Tax (GST) is a tax on most goods and services in New Zealand. The current GST rate is 15%. Learn more about GST.

Import duties

All goods imported into New Zealand for business or commercial purposes are liable for customs duty, GST and other applicable fees. Indicative rates can be found in the Working Tariff Document of New Zealand. Find out how the charges are calculated.

Standards and technical regulations

All products sold in New Zealand must be safe. The two key laws that deal with product safety are the:

  • Consumer Guarantees Act, which gives minimum standards of quality for goods and services
  • Fair Trading Act, which promotes product safety

Importers must ensure products meet the minimum standards for the products to be allowed to enter the country. You can check the required standards at Standards New Zealand.

Labelling requirements

Packaging must meet New Zealand consumer health and environmental legislation. There are specific labelling requirements for:

  • chemical products
  • cosmetics
  • electronic goods
  • foodstuffs
  • most therapeutic products

All labelling must use the metric system.

You can read guidance on food labelling from Food Standards Australia New Zealand (FSANZ).

Payment terms

Payment terms and method should be set out in your contract and must be factored into prices. For business-to-business transactions these can range from immediate payments on receipt of goods (often with a negotiated small discount) to a negotiated 60-day payment.

Intellectual property

Intellectual property (IP) rights are territorial. Rights granted in the UK do not provide protection elsewhere. You should consider getting IP protection abroad if you want to trade overseas or sell to overseas customers via the internet.

The Intellectual Property Office’s International IP Service provides practical information to help you protect, manage and enforce your IP abroad. Further support can be accessed through the service’s network of IP attachés. Based in key UK export markets, they provide guidance to British businesses on local IP matters.

Business culture

In general, business etiquette is very similar to the UK. Face-to-face meetings can be very important to develop business relationships and prompt replies to enquires are recommended. Visits should be planned in advance – ideally at least four weeks.

Punctuality is very important. New Zealanders tend to be informal in their business interactions. First-name terms tend to be the norm in most business situations. Directness and plain speaking are valued.

New Zealanders often take holidays during school holiday periods, especially over the New Zealand summer holiday period, which is January. As a result, visits during these times may not be productive.

Logistical challenges

New Zealand’s distance from the UK means you may face challenges in:

  • travelling (at least 24 hours from the UK by plane)
  • the time difference (12 to 13 hours ahead of the UK)