New Zealand Customs & GST on Trading Cards from Japan — What You Actually Pay
공유
When you order trading cards from Japan to New Zealand, what you pay on arrival comes down to one line — NZ$1,000 — and to what happens when you cross it. Know both, and you can work out the figure before you buy.
We run a trading card shop in Japan and ship to New Zealand. This guide covers the rules as of September 2026, with links to the official sources. Rules can change, so please check the latest for yourself too.
The short version
- NZ$1,000 or under: Customs does not collect duty or GST (alcohol and tobacco aside).
- GST on those orders is collected at checkout, not at the border — by overseas shops whose sales to New Zealand consumers reach NZ$60,000 over 12 months. Smaller shops don't add it. Both are following the rules.
- Over NZ$1,000: GST of 15% on the whole amount (goods + any duty + shipping + insurance), plus a flat levy per import entry.
- By post, you pay by internet banking after a letter from NZ Post — then the parcel is delivered.
- Duty on cards is normally 5%, but cards made in Japan can come in duty-free under the CPTPP trade agreement, with an origin declaration.
Is there customs duty on the cards?
Duty rates are set by HS code — a product numbering system shared by countries around the world. Trading cards fall under 9504.40, playing cards. In New Zealand's Working Tariff Document that line is split in two:
| Tariff item | Goods | Normal tariff | CPTPP |
|---|---|---|---|
| 9504.40.01 | Playing cards comprising any of the cards of a conventional suit | 5% | Free |
| 9504.40.09 | Other | 5% | Free |
Trading cards most naturally fit "Other", but the final call on classification belongs to Customs. Either way, the normal rate is 5%.
The CPTPP — the Comprehensive and Progressive Agreement for Trans-Pacific Partnership — is a trade agreement between countries around the Pacific, including New Zealand and Japan. Its rate on these lines is free. To use it, the importer needs to have an origin declaration — a written statement of where the goods were made. There is no set form, and no third-party certificate is needed.
All of this only matters once you cross the line below. Under it, Customs does not collect duty at all.
The line: NZ$1,000
New Zealand Customs puts it plainly: unless the value of your item or shipment is over NZ$1,000, Customs does not collect duty or GST. The exceptions are alcohol and tobacco, which do not concern cards.
So is there no GST — Goods and Services Tax, New Zealand's 15% tax on what you buy — on purchases under NZ$1,000? It depends on the shop. For goods at or under that value, GST is collected at the checkout, not at the border:
- An overseas shop whose sales of these goods to New Zealand consumers were NZ$60,000 or more in the last 12 months — or will exceed it in the next 12 — must register for GST with Inland Revenue (IRD), add 15% at checkout, and pay it to New Zealand.
- Shops below that size have no obligation to register, and do not add GST.
So for the same purchase under NZ$1,000, one shop may add GST at checkout and another may not. Both are following the rules. There is also a process to make sure GST paid at the checkout is not charged a second time at the border.
How the line is measured
Same shop, same day. When orders from the same shop arrive on the same day, Customs treats them as one shipment. Splitting an order does not keep the parts apart if they land together.
Shipping. The official guidance is worded differently here. Inland Revenue says the NZ$1,000 threshold is based on the customs value of the goods, with shipping and insurance excluded. Customs' guidance for individuals reads as if shipping and insurance are included. Which way it goes is not something the buyer chooses, so the safe approach is to check that your total, shipping included, stays under the line.
Exchange rates. If you pay in another currency, Customs converts it to New Zealand dollars using its own exchange rates, set for two-week periods. A purchase right at the edge can tip over the line just because the rate moved.
Over the line: what you pay
GST applies to the whole amount, not just the part above NZ$1,000. It is 15% of the value of the goods, plus any duty, plus international freight or postage, plus insurance.
On top of that, imports over NZ$1,000 carry a flat levy per import entry. From 1 April 2026, for air and mail, it is NZ$51.81 (a Customs part and a part for MPI, the Ministry for Primary Industries, which runs biosecurity) — and GST applies to the levy too.
| Example | NZ$ |
|---|---|
| Cards | 1,050 |
| Shipping | 50 |
| Total value | 1,100 |
| GST at 15% | 165 |
| Levy + GST (51.81 × 1.15) | about 60 |
| To pay | about 225 |
Duty stays at zero if the cards were made in Japan and you have an origin declaration; without one, the normal 5% would be added. Customs also has a duty estimator — worth running your numbers through before a large purchase.
How you pay
- By post: Customs and NZ Post identify the items that need payment at the International Mail Centre. You receive a letter from NZ Post telling you what needs to be paid and asking you to contact Customs.
- For imports over NZ$1,000 you also need a Customs Number. You can complete the import entry yourself, or ask a customs broker to do it for you at your own cost.
- Payment is by internet banking. Credit cards are not accepted. Once you pay, the goods are released — until then, Customs cannot release them.
- By courier: the courier company will contact you if payment is needed.
So if you make a purchase over the line, watch for that letter. There is no need to panic — it is simply a set process.
Paperwork and biosecurity
Customs' own FAQ includes the question: the seller has offered to declare a lower value so I don't have to pay Customs charges — what happens if I get caught? The answer: Customs may seize the goods, and in some cases you could be prosecuted. And if Customs believes a declared value is wrong, it can change it. Having it written lower is not a favour.
New Zealand also screens incoming mail for biosecurity, using the declaration, X-rays and detector dogs. Plant material such as wood, straw or bamboo needs to be declared.
As a buyer, choose a shop that writes down what is inside, and the price, correctly.
How we ship to New Zealand
We send to New Zealand by Japan Post international mail — EMS (Express Mail Service) and a lower-cost air option. Both are postal, so everything above applies as described.
Our sales to New Zealand are below the NZ$60,000 registration threshold, so at the moment we are not registered for New Zealand GST and do not add GST at checkout — an order under NZ$1,000 arrives with nothing to pay. On the customs form we write what is inside and the price correctly, with Japan as the country of origin. If an order goes over the line, you pay once, following the steps above. See our shipping policy for the current methods and rates.
Official sources
- NZ Customs — Duty and allowances
- NZ Customs — Duty and GST (FAQs)
- NZ Customs — Receive items from overseas
- NZ Customs — Paying Customs
- NZ Customs — Working Tariff Document (Section XX, 9504.40)
- NZ Customs — CPTPP (claiming preference, declaration of origin)
- NZ Customs — Goods levies (from 1 April 2026)
- NZ Customs — Customs rates of exchange
- Inland Revenue — Registering for GST on low value imported goods
- Inland Revenue — What low value goods are
- Ministry for Primary Industries — Clearing overseas mail
Last checked against official sources: 29 September 2026. This article is general information, not legal or tax advice. Rates, thresholds, levies and procedures change — verify the current official sources for your own situation. How a specific parcel is classified, and the value it is assessed on, are decided at clearance.