New Zealand to UK customs charges: import duty, VAT, the £135 rule and 0% FTA duty (2026)
Selling merino knitwear, greenstone or silver jewellery, sheepskin, skincare, ceramics or wooden crafts from New Zealand to UK buyers, or ordering them from the UK? For parcels of £135 or less there is no UK customs duty today, and the 20% VAT is charged at checkout by the marketplace or the seller. Above £135 the buyer pays 20% import VAT, but goods made in New Zealand can come in at 0% duty under the UK–New Zealand free trade agreement, in force since 31 May 2023, if the preference is claimed. Without it, duty is the normal UK rate: 12% on merino jumpers under 600 g, T-shirts and swimwear, 10% on heavier wool jumpers, 4% on stoneware, 2% on silver and gold jewellery, leather wallets and sheepskin. For orders under £1,000 no formal proof of origin is needed (Art. 3.20). Every rule below has an official source and date.
Calculate your own order for New Zealand → UK
Quick answer
- £135 or less, not a gift: no customs duty; VAT is in the price you paid. No bill from Royal Mail or the courier is expected.
- Over £135, made in New Zealand: 0% duty if the trade-deal preference is claimed on the UK import declaration, plus 20% VAT and the carrier's fee. Under £1,000 no formal proof of origin is needed; above that the invoice needs an origin declaration from the exporter or producer (Art. 3.19 / Annex 3B).
- Over £135, preference not claimed or not made in New Zealand: the normal UK duty for the product plus 20% VAT. Worked stone, skincare, candles, wooden crafts, paintings and books are 0% anyway, so you pay VAT only.
- Gifts from family or friends in New Zealand: no VAT up to £39.
Orders of £135 or less
For consignments worth £135 or less (goods value, excluding transport if shown separately), the overseas seller must charge UK VAT at the point of sale and register for UK VAT. If the sale goes through an online marketplace, the marketplace does this instead. No import VAT is charged at the border. UK £135 VAT rule for overseas sellers
When goods outside the UK in a consignment of £135 or less are sold through an online marketplace to a customer in Great Britain, the marketplace is liable for the UK VAT and charges it at the point of sale. Marketplaces are also liable for VAT on goods of any value that are already in the UK when an overseas business sells them through the marketplace.
The £135 limit applies to the value of the whole consignment, not to each item. The value is the price of the goods, without transport or insurance (unless included in the price and not shown separately on the invoice) and without other identifiable taxes and charges. Unless items are sent individually, add their values together. If you change the value so that the consignment goes above £135, you may owe import VAT and customs duty instead and have to adjust the VAT you already accounted for.
Non-excise goods worth £135 or less pay no UK customs duty. Above £135, duty depends on the type of goods and where they come from, and is charged on the price plus postage, packaging and insurance. VAT paid to the delivery company is charged on the goods, postage, packaging, insurance and any duty.
Example: a £40.00 cotton T-shirt made in New Zealand, sent by post to a buyer in Great Britain.
| Where you bought it | UK VAT 20% | Customs duty | Pay at the door | Try it |
|---|---|---|---|---|
| Bought on eBay, Amazon, Etsy or another marketplace | £8.00 (in the price) | £0.00 | £0.00 | Open in calculator |
| Bought from a New Zealand shop's own website (seller registered for UK VAT) | £8.00 (in the price) | £0.00 | £0.00 | Open in calculator |
The £135 limit is for the whole order in one parcel, not each item. If a seller has not charged UK VAT, check the bill from the delivery company before you pay it.
Orders above £135 and the UK–New Zealand trade deal
Above £135, normal import VAT and customs duty apply at the border, paid by the buyer (DDU) or prepaid by the seller (DDP).
UK standard VAT rate is 20%, with a 5% reduced rate and 0% for e.g. most children's clothes and books.
The UK–New Zealand free trade agreement has applied since 31 May 2023. The UK Trade Tariff lists a 0% tariff preference for goods originating in New Zealand on every product line we checked, including merino wool jumpers, cotton T-shirts, swimwear, stoneware, silver and gold jewellery, leather wallets and sheepskin, which otherwise pay 2% to 12%. The preference is only for goods made in New Zealand under the agreement's rules of origin, and it must be claimed on the UK import declaration.
Normal UK duty (if the preference is not claimed, or the goods are not of New Zealand origin) on the lines we checked: 12% on wool jumpers under 600 g, cotton T-shirts and women's synthetic swimwear, 10% on wool jumpers of 600 g or more, 4% on stoneware tableware, 2% on silver and gold jewellery, leather wallets and other tanned sheep/lamb skins, and 0% on worked stone (including greenstone-style articles under 7103.99), skincare, candles, other wood articles, paintings and books. Natural honey is 16% without preference and 0% with the FTA, but food has separate UK import rules beyond duty.
Example: one item worth £200.00 made in New Zealand, sent by courier to Great Britain, with the buyer paying on delivery (DDU). VAT is 20% on the price plus duty. The courier's own fee is extra.
Codes and rates from the UK Trade Tariff (HM Revenue & Customs / Department for Business and Trade (UK Trade Tariff), checked 6 Nov 2026, origin New Zealand). Duty and VAT are worked out on the item price only, as if shipping were free; in practice they are charged on the price plus postage, packaging and insurance. In the calculator, tick "preferential origin" for the FTA rate. Natural honey is 16% without preference and 0% with the FTA on the codes we checked, but food has separate UK import rules beyond duty, so it is not in the table. Your product may have a different code: check it in our HS code lookup links.
Getting the 0% rate on a parcel
To claim the 0% rate, the UK importer declares that the goods originate in New Zealand, based on an origin declaration from the New Zealand exporter or producer (Art. 3.18 and 3.19; minimum data elements in Annex 3B; no fixed layout, usually on or with the invoice) or on the importer's own knowledge backed by documents. For UK imports valued in total under £1,000, no formal proof of origin is needed if the goods are declared as meeting the origin rules (Art. 3.20), unless the order is split into a series of imports to get round the rule. A claim can also be made after import, within 3 years (Art. 3.21).
A preferential rate is only given if it is claimed on the UK import declaration; if it is not claimed, the normal rate of duty is charged. The importer must keep the declaration, the proof of origin and supporting records for at least 4 years, and duty already paid can be claimed back if a valid proof of origin is obtained later.
- Check the item is made in New Zealand under the agreement's rules of origin. "Ships from New Zealand" is not enough: a jumper knitted in China or a phone case made in Vietnam pays the normal UK rate (see China to UK customs charges).
- Sellers: put "Country of origin: New Zealand", a precise description and the UK commodity code on the customs form. For orders of £1,000 or more, add an origin declaration to the invoice with the minimum data elements in Annex 3B (Art. 3.19); there is no fixed layout, but it must identify the goods and include the prescribed certification statement.
- Buyers: the preference is claimed by whoever makes the UK import declaration, usually the courier. If a courier's bill shows duty on a New Zealand-made item over £135, ask before paying whether preference was claimed. If you paid it, a claim can still be made within 3 years (Art. 3.21).
Coming change: duty on parcels under £135
The UK will remove the customs duty relief for consignments of £135 or less, so these parcels will pay normal customs duty. The change starts on a day set by HM Treasury, by October 2028 at the latest (brought forward from March 2029 on 23 June 2026). Until then, the relief still applies.
How preference will be claimed on low-value parcels once this happens is not yet set out. We will update this page and the change log when it changes.
Paying the bill, gifts and refunds
If you have to pay VAT, duty or charges on a parcel from abroad, Royal Mail, Parcelforce or the courier sends you a bill stating exactly which fees to pay. They normally hold the parcel for about 3 weeks; if the bill is not paid by then, the parcel goes back to the sender.
When the buyer pays on delivery, Royal Mail charges an £8 handling fee and Parcelforce £12 (£25 for goods over £900). Couriers charge their own fees.
No VAT is charged on gifts worth £39 or less. A gift must be described as a gift on the customs form, be for a birthday, anniversary or other occasion, be sent between individuals (not companies) and be for personal use. Gifts over £39 sent by someone else pay VAT to the delivery company. Several gifts in one parcel each get the allowance if they are for different people, listed with their own values and wrapped individually. China to UK customs charges
To reclaim VAT or customs duty after returning goods or being charged too much, use form BOR 286 if Royal Mail or Parcelforce delivered the parcel, or form C285 for any other courier or freight company.
For sellers in New Zealand shipping to UK buyers
There is no turnover threshold for overseas sellers: you must register for UK VAT, whatever your turnover, if you and your business are based outside the UK and you supply any goods or services to the UK (or expect to in the next 30 days). The £90,000 threshold applies to UK-based businesses. An overseas business that still supplies the UK cannot ask to cancel its registration just because its turnover falls below £88,000.
B2B sales to a UK VAT-registered customer who gives their VAT number use the reverse charge, so the seller does not charge VAT.
Etsy's international shipping help page lists New Zealand Post among commonly used DDP carriers (shown on its Rest of Asia row).
- Selling on eBay, Amazon or Etsy? The marketplace charges UK VAT on orders of £135 or less. Selling on your own website? You need a UK VAT registration to charge it: see the UK £135 VAT rule for overseas sellers.
- For orders above £135, decide who pays VAT (and any duty): the buyer on delivery (DDU), or you, built into your price (DDP). See DDP vs DAP.
- Fill in every customs form fully: see how to fill in CN22 and CN23. Selling silver, greenstone or gold jewellery? See jewellery import duty; art and prints: art import duty.
Selling to EU buyers too? See New Zealand → EU: the €3 duty and 0% FTA duty. Selling to US buyers? See New Zealand → US (+12.5% duty, NZ Post DDP). Also selling to New Zealand buyers from abroad? That is a different rule (15% GST up to NZ$1,000): see New Zealand GST for Etsy, eBay and Shopify sellers. Goods made in Australia (0% under the UK–Australia FTA)? See Australia → UK. Made in South Korea or Japan? See Korea → UK and Japan → UK. Made in Thailand (no UK trade deal)? See Thailand → UK. Made in Türkiye or Vietnam (0% under UK FTAs)? See Türkiye → UK and Vietnam → UK. Returning an order? See international returns and duty refunds. We record every rule change in the change log.
This page is general information, not legal, tax or customs advice. Rules in Northern Ireland are different for goods from outside the UK and the EU. Whether goods qualify for preference depends on the product-specific rules of origin in the agreement. See the disclaimer.
Sources for this page
- VAT and overseas goods sold directly to customers in the UK, HMRC / GOV.UK. Accessed 26 Oct 2026. Verified
- VAT and overseas goods sold to customers in the UK using online marketplaces, HMRC / GOV.UK. Accessed 26 Oct 2026. Verified
- Tax and customs for goods sent from abroad (parts: Tax and duty; Gifts), GOV.UK. Accessed 3 Nov 2026. Verified
- Reforming the customs treatment of low value imports into the UK (policy paper, 13 Jul 2026), HM Treasury / HMRC. Accessed 29 Oct 2026. Verified
- Government backs high street with acceleration of cheap import reforms (23 Jun 2026), GOV.UK. Accessed 11 Nov 2026. Verified
- VAT rates, GOV.UK. Accessed 20 Oct 2026. Verified
- UK Trade Tariff: commodity measures for imports from New Zealand, codes 6110119000, 6110111000, 6109100010, 6112419000, 6912002390, 7113110000, 7113190000, 4202310090, 4302199900, 7103990000, 3304990000, 3406000000, 4420909990, 9701910000, 4901990000, 0409000010, HM Revenue & Customs / Department for Business and Trade (UK Trade Tariff). Accessed 6 Nov 2026. Verified
- UK-New Zealand free trade agreement: origin status and reduced rate of customs duty, Department for Business and Trade / GOV.UK. Accessed 6 Nov 2026. Verified
- UK/New Zealand: Free Trade Agreement [CS New Zealand No.1/2022], Foreign, Commonwealth & Development Office / GOV.UK. Accessed 6 Nov 2026. Verified
- UK-New Zealand FTA Chapter 3: Rules of Origin and Origin Procedures (web version), Department for Business and Trade / GOV.UK. Accessed 6 Nov 2026. Verified
- Annex 3B: Origin Declarations - Guidance (web version), Department for Business and Trade / GOV.UK. Accessed 6 Nov 2026. Verified
- Pay less Customs Duty on goods from a country with a UK trade agreement, HM Revenue & Customs / GOV.UK. Accessed 29 Oct 2026. Verified
- Pay a fee (customs charges), Royal Mail. Accessed 5 Nov 2026. Verified
- Pay a customs charge for parcel deliveries, Parcelforce Worldwide. Accessed 20 Oct 2026. Partly verified
- Register for VAT (when to register, including businesses based outside the UK), HMRC / GOV.UK. Accessed 26 Oct 2026. Verified
- Information for Managing International Shipments, Etsy Help. Accessed 10 Nov 2026. Verified
Rules change often: the latest change we tracked was on 10 Nov 2026 (US: the 178 China Section 301 product exclusions are extended to 9 January 2027). Alerts send one short email, with the source, only when a rule changes on a route you pick.