Checked against official sources on 12 October 2026. Rules change, so we confirm the details for your shipment when you book.
Estimate your NZ GST and duty
Inland Revenue straight-line rate for cars.
NZD. Customs uses its own rate on the day.
We can give you this figure from your quote.
The ship's arrival date. Check the sailing schedule.
Cars are duty free.
Enter the price and dates to see your estimate.
How NZ Customs values your vehicle
Customs starts with the price you paid overseas, so you'll need the bill of sale or receipt. Significant modifications need evidence of their value. If you have no purchase evidence (the vehicle was a gift, inherited, built or heavily modified), Customs needs a New Zealand valuation at your cost instead, and no depreciation is allowed.
The depreciation allowance
- It applies only if you personally owned and used the vehicle overseas for more than three months after taking possession.
- It runs from the day you took possession until the day the ship carrying it arrives in New Zealand. Part months count as whole months.
- Customs uses the Inland Revenue straight-line depreciation rate for that type of vehicle, apportioned for part years.
- The reduction is capped at 75% for motor vehicles, so the value never falls below a quarter of the price you paid.
GST and duty
GST is 15% of the value for duty plus international freight and insurance plus any duty. Duty is 0% on cars and motorcycles and 10% on motorhomes and campervans, but a unit that qualifies as Australian origin under the Australia–New Zealand trade agreement can enter duty free with origin evidence. Customs converts your price into New Zealand dollars at its own exchange rate on the day.
A worked example
| Step | Amount |
|---|---|
| Car bought in Australia for AUD 40,000, at 1 AUD = 1.10 NZD | NZD 44,000 |
| Owned and used for 18 months before the ship arrives: 21% × 18 ÷ 12 = 31.5% off | less NZD 13,860 |
| Value for duty after depreciation | NZD 30,140 |
| Plus freight and insurance (example) | NZD 2,000 |
| Duty on a car | NZD 0 |
| GST at 15% of NZD 32,140 | NZD 4,821 |
Without the depreciation allowance the GST would be about NZD 6,900, so the allowance saves around NZD 2,080 in this example.
When you pay nothing at all
If you're moving to New Zealand or coming home after more than 21 months away, and you've owned and used the vehicle for at least a year, you may qualify for the Customs vehicle concession and pay no GST or duty. You sign an undertaking, and the tax becomes payable if you sell it within two years. See moving home to NZ with your car or caravan.
This calculator is an estimate, not tax advice. Customs sets the final figures at entry, using its own exchange rate, the vehicle's tariff classification and the depreciation rate for its class. We confirm the numbers for your vehicle when you book.
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Common questions
What depreciation rate does NZ Customs use?
The Inland Revenue straight-line rate for the vehicle's class. The calculator uses 21% a year for cars and 12.5% for motorhomes and campervans. For other vehicles, look up the rate and enter it.
Do I get depreciation if I've only owned it for two months?
No. It only applies if you've personally owned and used the vehicle overseas for more than three months.
Does depreciation apply to caravans?
The allowance is for vehicles you've owned and used, and the rate depends on the asset class. Send us the details and we'll confirm how Customs will treat your caravan.
Is freight included in the GST calculation?
Yes. GST is charged on the value plus international freight and insurance plus any duty. We can give you the freight and insurance figure from your quote.