Importing Used Household Furniture into New Zealand
Used furniture can qualify for relief from New Zealand import duty and GST under the household-effects concession when the importer meets the relevant eligibility requirements. Furniture is specifically recognised by New Zealand Customs as a household effect.
For qualifying household effects, Customs currently requires the importer to hold an appropriate document authorising residence in New Zealand, to have lived outside New Zealand for the required qualifying period, and to have personally owned and used the household effects before moving.
The furniture must also be for your own use rather than for another person, gift or exchange.
There is not a general 12-month ownership rule for ordinary household furniture. The current Customs requirement is that qualifying household effects must have been personally owned and used before departure.
Who can qualify for the household-effects concession?
You may qualify if you are moving to New Zealand for the first time or returning after living overseas for at least 21 months.
You must also hold an appropriate residence document. New Zealand Customs lists qualifying documents including New Zealand and Australian passports, certain New Zealand or Australian residence visas and qualifying longer-term work visas.
If you do not qualify for the concession, duty and GST can apply.
New or unused furniture also falls outside the normal used household-effects concession and must be declared.
What documents will I need?
New Zealand Customs currently lists the following documents for household-effects clearance:
- Completed NZCS 218 – Bring Personal Household Items into New Zealand
- Copy of your passport
- Evidence authorising residence in New Zealand, where required
- Detailed packing list
- Shipping documentation, such as the bill of lading or arrival notice
- Any permits required for controlled or restricted goods
- Supporting documents such as receipts for new items where applicable
- MPI personal-effects supplementary declaration for biosecurity-risk items, where appropriate
We help prepare and check the required documentation before your furniture arrives in New Zealand.
Read our full guide to shipping personal effects through New Zealand Customs
What about new or unused furniture?
New or unused furniture does not fall within the normal concession for qualifying used household effects and must be declared to New Zealand Customs.
Duty and GST can apply, so keep invoices, receipts or other evidence of purchase and value available where appropriate.
If you are shipping newly purchased furniture alongside your used household belongings, tell us before shipping so that it can be identified and declared correctly.