Shipping from Korea to New Zealand in 2026: GST, Levies, Biosecurity

Goods bought online from Korea with a customs value of NZ$1,000 or less enter New Zealand without border duty, and New Zealand Customs does not collect GST on them. Instead, the overseas seller collects 15% GST at checkout if it is registered. Above NZ$1,000, the importer pays duty, GST and a goods levy, and needs an import entry. Food is screened by the Ministry for Primary Industries (MPI) and is the most common reason parcels are held.

This guide covers the NZ$1,000 rule, the levy changes from April 2026, the end of the old gift concession, MPI biosecurity, the Korea-New Zealand trade agreement, and how an agent differs from a forwarder.

Item	Value as of October 15, 2026
Border threshold	Customs value of NZ$1,000 or less: no duty or GST collected by Customs
GST rate	15%
GST on goods NZ$1,000 or less	Collected by the overseas supplier
Alcohol and tobacco	Duty and GST at any value
Goods over NZ$1,000	Import entry, duty, GST and High-Value Goods Levy
High-Value Goods Levy (air)	NZ$51.81 plus GST, from April 1, 2026
Gift concession	Old NZ$110 gift rule removed April 1, 2026
Trade agreement	Korea-New Zealand FTA, in force since December 20, 2015
Biosecurity	MPI screens mail with x-ray and detector dogs
HaulKorea to New Zealand	NZ taxes are not included in our total

This is general information. New Zealand Customs and MPI decide what each parcel owes and whether it can enter.

Do you pay duty or GST on a parcel from Korea to New Zealand?

For most personal orders, nothing is charged at the border. New Zealand Customs says goods bought from overseas websites with a value of NZ$1,000 or less can be imported without duty, and Customs will not collect GST or duty unless the item is part of a consignment over NZ$1,000.

That does not mean the order is tax-free. Customs also says the overseas supplier collects GST. GST is 15%. If a Korean store or brand is registered for New Zealand GST, it adds 15% at checkout. A small Korean store that does not sell abroad is unlikely to be registered.

Exceptions. Alcohol and tobacco pay duty and GST whatever their value.

Splitting does not help. Customs counts items together if they arrive at the same time, or if they were bought separately by the same person, and the combined value may go over NZ$1,000.

What changed on April 1, 2026?

Two changes from April 2026 affect people ordering from Korea.

1. New goods levies. Customs and MPI now charge goods management levies on imports. Customs lists:

Levy	Air	Sea	Usually paid by
Low-Value Goods Levy (NZ$1,000 or less)	NZ$2.21 + GST per declaration	NZ$2.09 + GST	Freight forwarder or carrier
High-Value Goods Levy (over NZ$1,000)	NZ$51.81 + GST per entry	NZ$118.44 + GST	Importer

The high-value air levy is made up of NZ$7.24 for Customs and NZ$44.57 for MPI. Customs notes that brokers and carriers often pass levies on, and that it cannot explain how a third party presents charges on its own invoice.

2. The gift concession ended. Under the old rules, gifts up to NZ$110 could enter duty-free under concession reference 75. Customs removed that concession on April 1, 2026. Gifts are now treated like any other goods under the NZ$1,000 rule. If you read an older guide quoting NZ$110 for gifts, it is out of date.

What happens if your order is over NZ$1,000?

Customs' April 2026 fact sheet on importing goods for personal use explains the steps.

1. An import declaration is needed. Goods with a customs value over NZ$1,000 need a standard import declaration lodged electronically.
2. You need a client code to lodge it, applied for with form NZCS 224. A broker or freight forwarder usually handles the paperwork.
3. Duty is assessed by tariff classification and origin. The Korea-New Zealand FTA may reduce it for Korean-made goods.
4. GST of 15% is charged. Customs says GST is calculated on the value of the goods plus any duty, plus freight, postage or courier and insurance charges.
5. The High-Value Goods Levy is added.
6. Apply on time. Customs says you can apply before arrival, or must apply within 20 days of the goods arriving.

The fact sheet also stresses that you are the importer. Anything a broker declares for you counts as your declaration, and penalties or extra charges incurred during clearance can fall to you.

	NZ$1,000 or less	Over NZ$1,000
Customs duty	None (except alcohol, tobacco)	Yes, unless FTA or concession applies
GST	15% by the overseas supplier, if registered	15% at the border
Declaration	Simplified Import Declaration or cargo report write-off	Full import declaration
Goods levy	Low-value levy, usually paid by the forwarder	High-value levy, paid by the importer
MPI biosecurity	Yes	Yes

A worked example

Say you order a Korean winter coat and boots with a customs value of NZ$1,150, sent by air. The duty rate here is an assumption for illustration.

1. Over NZ$1,000, so a full import entry is needed.
2. Assume the items are Korean-made and qualify for 0% duty under the FTA. Duty: NZ$0.
3. GST at 15% on the value plus duty, freight and insurance.
4. High-Value Goods Levy: NZ$51.81 plus GST.
5. The broker's fee for lodging the entry, set by the broker.

The same goods split into two genuinely separate orders, each under NZ$1,000 and arriving at different times, would usually avoid border charges. But Customs may combine items bought separately by the same person if they arrive together.

Who clears the parcel: the carrier, a broker or you?

Customs' fact sheet lists several ways personal goods get cleared. Which one applies depends on how the parcel travels and its value.

Option	How it works	When it fits
Included with the shipment	The express courier clears the goods as part of delivery	Check the courier's terms of sale
A customs broker	You hire a broker who lodges the entry for you	Larger orders over NZ$1,000
A Customs officer assists	Customs works with you, together with MPI	Occasional imports
Clear it yourself online	You register for New Zealand's Trade Single Window	Regular importers; Customs notes a minimum level of competence is needed

For goods of NZ$1,000 or less, Customs says clearance is usually done on a Simplified Import Declaration or a write-off on the cargo report, often submitted by the freight forwarder. MPI charges may also apply. In everyday terms, most small parcels from Korea are handled by the carrier, and you only hear about them if MPI has a question.

For goods over NZ$1,000, you will usually deal with a broker. Ask for the broker's fee in advance, because it is separate from duty, GST and the levy.

How does the Korea-New Zealand FTA affect duty?

The Korea-New Zealand Free Trade Agreement entered into force on December 20, 2015, according to the Ministry of Foreign Affairs and Trade (MFAT). The two governments agreed in October 2025 to explore an upgrade.

For parcels of NZ$1,000 or less, the agreement makes no practical difference, since no border duty is collected. For larger orders, it can reduce or remove duty on goods that originate in Korea. It does not affect GST.

Origin means where the product was made, not where you bought it. Korean product pages list it as 제조국 (jejoguk, country of manufacture) in the 상품정보 제공고시 (sangpum jeongbo jegong gosi, product information disclosure) table.

What does MPI biosecurity check in parcels from Korea?

MPI says incoming mail is screened using the declaration, x-rays and detector dogs. Parcels that may contain risk goods, like food, souvenirs or seeds, can be opened, examined and detained.

What tracking tells you. If your tracking shows "Biosecurity Assessment," MPI is checking the parcel. It is released if it meets requirements.

If something is a risk. MPI or the postal service contacts you. Options include inspection, treatment or reshipment at your cost, or destruction.

Risk categories. MPI lists fruit, vegetables, eggs, meat, honey, cooking ingredients, herbs, seeds, spices, and anything made of plants or wood as items that need care. Honey is a particular concern.

Declare plant products. MPI's import standard for stored plant products says all plant products for human consumption arriving by mail must be declared, even when they do not need inspection.

Check first. MPI has an online tool that says whether a food item is allowed and whether weight or quantity limits apply.

Korean ramyeon, snacks, tea, red pepper powder, dried seafood, and anything with egg, meat or honey should be checked before ordering. Ask us before you order food.

Food safety. MPI also warns that overseas sellers may not follow New Zealand rules, and that New Zealand Food Safety cannot tell you about overseas recalls for food that was not commercially imported.

What other Korean items need care for New Zealand?

Sunscreen, medicines and supplements. New Zealand has separate rules for medicines. Some products sold as cosmetics in Korea may be treated differently in New Zealand. Ask us before ordering.

Wooden and plant-based goods. Wooden kitchenware, bamboo items and dried flowers can attract biosecurity attention because MPI lists anything made of plants or wood as a risk category.

Batteries, aerosols and perfume. These are restricted by air transport rules. See what you cannot ship from Korea and ask us before ordering.

Alcohol and tobacco. Dutiable at any value.

Product	NZ rule	Our advice
Skincare and makeup	GST at checkout if seller registered	Check for honey, plant or animal ingredients
Snacks, ramyeon, tea	MPI biosecurity screening	Ask before ordering
Honey products	High biosecurity risk	Ask before ordering
Wooden or bamboo items	MPI risk category	Ask before ordering
Clothing and shoes	No border duty at NZ$1,000 or less	Check sizes
Sunscreen, supplements	Separate medicines rules	Ask before ordering
Alcohol	Duty and GST at any value	Ask before ordering

For Korean kitchen products and wooden utensils, our Korean kitchenware guide covers what people buy.

Purchasing agent or package forwarder: which works for New Zealand?

Check first whether the store ships to New Zealand. Some Korean brands sell globally, and they will often handle GST at checkout.

Most Korean shopping platforms, such as Coupang, Gmarket and Naver Smart Store, are built for Korean customers. They often need a Korean phone number for 본인인증 (bon-in injeung, identity verification) or a Korean card.

	Buy direct	You buy, we ship (package forwarding)	We buy for you (HaulKorea)
Who orders from the Korean store	You	You	We do, from your product link
Korean phone, card or language	Often needed	Often needed	Not needed
Who describes contents for Customs and MPI	Store	Forwarder, from your input	We do, from the actual item
NZ taxes	Seller's checkout or you at the border	You, if any apply	Not in our total; ask us how they apply
Combine several stores	No	Yes	Yes
Photos before shipping	No	Sometimes	Yes

For New Zealand, accurate declarations matter as much as tax. MPI's screening starts with the declaration. An agent that has the item in hand and can read the Korean ingredient list can describe it properly and flag risky ingredients before the parcel leaves Korea.

Read more: purchasing agent vs package forwarding.

How do you order from Korea to New Zealand with HaulKorea?

1. Find the item on a Korean site, such as Olive Young or Musinsa, and copy the product link.
2. Send us the link with size, color or option.
3. We check whether the item is likely to face biosecurity or other limits, and tell you before you pay.
4. We show one total for the item and international shipping. New Zealand taxes are not included.
5. Pay once with PayPal. If the actual weight is lower than estimated, we refund the shipping difference and never ask for more.
6. We buy the items and combine orders from several stores into one box in our Korean warehouse. See combining orders.
7. You get inspection photos before the box ships.

How can you avoid delays with New Zealand Customs and MPI?

Know the NZ$1,000 line. Under it, no border duty or GST. Over it, a full entry, GST on value plus freight, and a levy. Plan large combined boxes with that in mind.

Do not rely on the gift rule. The NZ$110 gift concession ended on April 1, 2026.

Read food labels before you buy. Look for 꿀 (kkul, honey), 계란 (gyeran, egg), 우유 (uyu, milk), 소고기 (sogogi, beef) and 돼지고기 (dwaejigogi, pork).

Use your email on the parcel. MPI says it usually sends a letter unless an email address is visible on the parcel, so an email speeds things up if there is a question.

Clear within 20 days. For entries over NZ$1,000, Customs says to apply within 20 days of arrival.

FAQ

Is there a duty-free limit for parcels from Korea to New Zealand?

Yes. Customs does not collect duty or GST at the border on goods with a customs value of NZ$1,000 or less, except alcohol and tobacco. The overseas supplier is meant to collect 15% GST instead.

Why did a Korean website charge me GST?

Overseas suppliers registered for New Zealand GST collect 15% on low-value goods sold to New Zealand customers. That replaces GST at the border for those goods.

Is the NZ$110 gift allowance still valid?

No. Customs removed the gift concession on April 1, 2026. Gifts are now treated like other goods under the NZ$1,000 rule.

What is the goods levy?

From April 1, 2026, Customs and MPI charge levies on imports. For goods over NZ$1,000 arriving by air, the High-Value Goods Levy is NZ$51.81 plus GST per entry.

Can I send Korean snacks or ramyeon to New Zealand?

They go through MPI biosecurity screening, and products with meat, egg, honey or certain plant ingredients may be held, treated or destroyed. Ask us before ordering so we can check the ingredients.

What does "Biosecurity Assessment" mean on my tracking?

MPI is checking the parcel. If it meets requirements, it is released. If not, MPI or the postal service contacts you about options.

Can I clear an expensive order myself?

Yes. Customs says private importers can clear goods with a Customs officer's help or online through the Trade Single Window, though it notes some competence is needed. Most people use a broker for orders over NZ$1,000.

Does HaulKorea include New Zealand GST in the price?

No. Our total covers the item and international shipping. New Zealand taxes are separate, and we can tell you how they apply to your order before you pay.