Shipping from New Zealand to the US: customs duty and the 12.5% tariff (2026)
For New Zealand sellers of merino and wool knitwear, blankets, pounamu and silver jewellery, skincare, candles and art on Etsy, eBay, Amazon or their own shop: every order to a US buyer now goes through US customs, whatever its value. Since 24 July 2026 goods made in New Zealand pay the normal US duty plus 12.5% on top, and the 15% rate of 2025 no longer applies. NZ Post’s US services run with duty prepaid (DDP) for business senders, with a $5 administration fee and a 5% disbursement fee. Here is how it works, with worked totals and an official source and date for every rule.
Calculate your own order for New Zealand → US
The rules in 60 seconds
The US $800 duty-free de minimis exemption has been suspended for commercial shipments from every country since 29 August 2025. Every shipment, whatever its value, now goes through customs entry and pays any applicable duty. What the end of de minimis means
Since 24 July 2026, goods made in New Zealand pay an extra 12.5% Section 301 duty on top of the normal US (MFN) duty under HTSUS heading 9903.05.57 ("the duty provided in the applicable subheading + 12.5%"). It is added, not a top-up to a fixed total: a duty-free wool blanket or skincare cream pays 12.5%, and a wool jumper with a 16% normal rate pays 28.5%. Products in the exclusions of U.S. note 52 (headings 9903.05.85 to 9903.05.92) are not covered.
From 24 July 2026, postal shipments pay standard duty rates (including Section 232 and 301 duties). The earlier interim postal duty treatment ended. Free-trade-agreement preference can now be claimed on postal shipments if you supply the documentation.
Genuine person-to-person gifts worth US$100 or less are still duty-free. A business cannot declare a sale or promotional item as a gift. How to fill in customs forms
What happened to the 15% tariff on New Zealand?
The 15% "reciprocal" tariff on New Zealand goods announced in 2025 (HTSUS 9903.02.46) was imposed under IEEPA. After the US Supreme Court ruling, IEEPA tariffs stopped being collected on 24 February 2026, so the 15% no longer applies. Today the extra US duty on New Zealand goods is the 12.5% Section 301 duty (9903.05.57), in force since 24 July 2026.
On 20 February 2026 the US Supreme Court (Learning Resources v. Trump) held that IEEPA does not authorise tariffs. IEEPA tariffs stopped being collected on 24 February 2026. The ruling did NOT bring back de minimis: a separate order kept it suspended.
A temporary 10% Section 122 surcharge on most imports applied from 24 February 2026 and expired on 24 July 2026.
How much US duty to expect
Estimates from our calculator for goods made in New Zealand, before any carrier or DDP-service fees. Total duty = normal US (MFN) rate + 12.5%. Use the link in each row to change the price, shipping or product.
US codes and rates from the official US tariff (U.S. International Trade Commission, checked 10 Nov 2026) and heading 9903.05.57 (U.S. International Trade Commission). Codes are shown at 8 digits: your declaration needs the full 10-digit code, and your exact product may sit under a different code with a different rate (for example wool blends, possum-merino knitwear, sheepskin products, pendants set in precious metal, or plated jewellery). The pounamu rows assume the pendant is classified as jewellery of semiprecious stone; check yours in our HS code lookup links.
Sample normal (general) US duty rates in the 2026 tariff: wool jumpers (6110.11.00) 16%; blankets and travelling rugs of wool (6301.20.00) free; jewellery of semiprecious stone, such as a carved pounamu (nephrite) pendant, 3.3% if valued up to US$40 a piece (7116.20.05) and 6.5% above that (7116.20.15); silver jewellery (7113.11.50) 5%; skincare (3304.99.50) and candles (3406.00.00) free; cotton T-shirts (6109.10.00) 16.5%; natural honey (0409.00.00) 1.9¢ per kg. None of these lines lists New Zealand in the special-rate column, so the general rate applies.
This guide treats US duty as a percentage of the goods' value, excluding international shipping. That is a simplification of US customs valuation; complex cases differ.
What escapes the 12.5%: kiwifruit, beef, coffee, tea, spices, art, books
The exclusions are set by tariff code, so they only help if the code you declare is on the list. Mānuka and other honey is not on it: honey pays its small normal rate of 1.9¢ per kg plus 12.5% of its value, and as food it also has to meet US food-import rules, which this page does not cover. Our calculator handles paintings, prints and books automatically but does not model per-kg rates, so for honey enter the duty as a custom rate. Goods under Section 232 sector tariffs (for example steel, aluminium or copper articles) pay those tariffs instead of the 12.5%.
U.S. note 52(b) (heading 9903.05.86) lists tariff lines excluded from the Section 301 duty. For sellers in New Zealand it includes kiwifruit (0810.50.00), many fresh and frozen beef lines (0201, 0202), coffee (0901), tea (0902), pepper and other spices (0904 to 0910) and paintings, collectors' pieces and antiques over 100 years old (headings 9701 to 9706). Heading 9903.05.92 excludes informational materials such as books. Natural honey (0409), wool knitwear and blankets, skincare and jewellery are not on the list and pay the extra 12.5%. Heading 9903.05.57 has no New Zealand-only exclusions beyond note 52.
Heading 9903.05.92 excludes informational materials from the Section 301 duty, "including but not limited to publications, films, posters, phonograph records, photographs, … compact disks, CD ROMs, artworks". Printed books such as manga and art books therefore pay no Section 301 duty.
Section 232 sector tariffs apply in addition, e.g. 15–50% on steel/aluminium/copper goods (by metal content tiers since 6 April 2026), 25% on certain upholstered furniture, kitchen cabinets and vanities (scheduled to rise on 1 January 2027).
NZ Post to the US: DDP, fees and Zonos
Postal parcels to the US must have duties prepaid (Postal Delivered Duty Paid, PDDP). In practice, sending by post with the buyer paying duty on delivery (DDU) is generally not available. DDP vs DAP explained
NZ Post's Economy, Economy Tracked, Economy Plus and Courier services to the US are available for on-account business customers, with Delivered Duty Paid (DDP) for eligible items. Shipments valued up to US$2,500 must be sent DDP, which is the default; shipments over US$2,500 must go DAP, with duties, taxes and fees collected from the recipient. DDP parcels need an electronic label from an NZ Post lodgement tool such as eShip or its API. Small Business Sending users can 'continue to send to the US as you do today'.
On DDP parcels to the US, NZ Post passes on the duties and taxes at cost and adds a $5 administration fee per parcel plus a 5% disbursement fee on the duties, taxes and fees it pays on your behalf; its Courier Select_US rate card lists these charges in NZD (administration fee NZ$5.00, disbursement fee 5% of duties and taxes payable). Business account holders are invoiced regularly; Small Business Sending users authorise the payment at checkout.
NZ Post requires business senders to the US to create a Zonos Lite Dashboard account and upload product information (descriptions, HS codes, country of origin, manufacturer details, certifications) for the goods they send. Its labelling systems will validate this for US-bound Economy and Courier shipments from 14 January 2027 (the FAQ on the same page says from 8 December 2026), and label requests may be rejected if the data is missing. For every item NZ Post asks for the 10-digit US HS code, country of origin, value and an accurate description.
Worked example with NZ Post DDP: the merino wool jumper (knitted) above at US$150.00 pays US$42.75 US duty, plus the 5% disbursement fee on that duty (US$2.14) and the NZ$5.00 administration fee per parcel. NZ Post invoices or charges these to you as the sender, not to the buyer. With a courier (DHL, FedEx, UPS and others) the courier handles the US entry; ask for its US clearance and DDP fees and enter them in the calculator, because we only include fees we can cite. How DDP and DAP compare: DDP vs DAP for marketplace sellers.
Selling on Etsy to US buyers
Etsy: US-bound orders must use DDP shipping to qualify for Etsy Purchase Protection. Etsy does not collect US tariffs itself; your carrier or DDP service does.
Etsy's international shipping help page lists New Zealand Post among commonly used DDP carriers (shown on its Rest of Asia row).
Etsy says US-bound packages need a 10-digit HTS code and EU-bound packages a 6-digit code. Without one, a package may be delayed or returned.
On Etsy labels, the customs declared value is filled in from the order total for the items (after discounts), without shipping or tax. Etsy pre-fills the customs description from your listing, but you are responsible for checking that every customs detail is accurate. Customs forms guide
With DDP, the duty in the table above is paid by you (through NZ Post or your shipping service), so build it into your US price or shipping rate.
Checklist before you ship from New Zealand to the US
- Find the 10-digit US code for each product and its normal duty rate in the US tariff, then add 12.5%, unless the code is on the note 52 exclusion list (for example kiwifruit, coffee, tea, spices, paintings, antiques) or is an informational material such as a book.
- Remember that duty-free goods are not free any more: a wool blanket, skincare cream or candle with a free normal rate pays 12.5%.
- Country of origin is where the item was made, not where you post it from. Stock you buy from overseas suppliers keeps its own origin and pays that country’s US rates.
- Use a specific description ("merino wool jumper, knitted", "carved nephrite pendant on cord", "soy wax candle"), not "gift", "taonga" or "handmade item".
- Never mark a sale, replacement or freebie as a gift: only genuine personal gifts of US$100 or less are exempt.
- Sending with NZ Post on account? Create your Zonos Lite Dashboard account and upload your products and SKUs before NZ Post starts validating labels (NZ Post gives 14 January 2027, and 8 December 2026 in its FAQ).
- Selling food, cosmetics or children’s products? Prepare the extra product data for US Entry Type 13, mandatory from 20 January 2027.
- Send DDP so the buyer is not asked to pay on delivery.
Coming up
Mandatory electronic 'Entry Type 13' filing for postal goods that are subject to Section 201/232/301 duties (HTSUS Chapters 98/99) or regulated by a Partner Government Agency (FDA, CPSC, USDA etc.) was postponed from 22 October 2026 to 20 January 2027 (final rule published in the Federal Register on 22 October 2026). Until then the existing mail entry process continues. From 22 October 2026 CBP's optional Entry Type 13 test also accepts filings with or without complete electronic PGA data, for a temporary period.
Proposal only, not in force: on 8 October 2026 CBP published a proposed rule ('Low-Value Shipments', FR doc. 2026-20650) that would require all informal entries of goods worth US$2,500 or less to be filed electronically before or on arrival, make the new electronic Entry Type 13 the entry route for such mail shipments, add a shipper/sender data element and new bond requirements, and require consignees to use a licensed customs broker as importer of record for mail entries. Public comments are open until 7 December 2026. Nothing changes until a final rule is published.
From 5 January 2027, a foreign importer of record (a business that is not a U.S. importer, for example a non-US seller named as importer on its own DDP shipments) may only make a formal entry, or an informal entry filed on CBP Form 3461 or 7501 such as a courier Entry Type 11, if it is a CTPAT-validated participant or uses a CTPAT-validated licensed customs broker. U.S. importers of record are not affected. This is a CBP interim final rule of 6 November 2026 (FR doc. 2026-22735); comments are open until 5 January 2027, and CBP says it may later stop foreign importers from using informal entry at all. If you ship DDP, check with your carrier or broker who is named as importer of record and whether it meets the new requirement. US foreign importer of record rule
US tariff rates have changed several times since 2025 and can change again. We record every change in the change log. Why every US order now pays duty: US de minimis has ended. Named as importer on your own DDP shipments? From 5 January 2027 see the foreign importer of record rule. Shipping from New Zealand to the UK or the EU? See New Zealand → UK (0% FTA duty) and New Zealand → EU. Selling to buyers in New Zealand from abroad? See New Zealand GST for overseas sellers. Other origins: Thailand → US · Vietnam → US · Philippines → US · Australia → US · China → US · Hong Kong → US · Taiwan → US · Japan → US · Korea → US · India → US · Türkiye → US · Germany → US · Poland → US · Portugal → US · Greece → US · Belgium → US · UK → US · Canada → US. Selling jewellery? See jewellery import duty. Filling in a customs form? See CN22 and CN23 customs forms. Buyer returned an order? See international returns and duty refunds.
This page is general information, not legal, tax or customs advice. Tariff lists, exclusions and carriers’ and marketplaces’ terms change; check the official tariff and their current pages. See the disclaimer.
Sources for this page
- Sending packages to the U.S. – duty updates, Canada Post. Accessed 20 Oct 2026. Verified
- Shipping to the USA? – business updates (guide updated 6 Oct 2026), Royal Mail. Accessed 5 Nov 2026. Verified
- CBP modernizes low-value shipment processing (24 Jun 2026), U.S. Customs and Border Protection. Accessed 27 Oct 2026. Verified
- HTSUS heading 9903.05.57: Section 301 duty on products of New Zealand (+12.5%) (2026 HTS Revision 23), U.S. International Trade Commission. Accessed 10 Nov 2026. Verified
- HTSUS Chapter 99, Subchapter III, U.S. note 52 (Section 301 duties, exclusions and the 12.5% rule) (2026 HTS Revision 22), U.S. International Trade Commission. Accessed 4 Nov 2026. Verified
- HTSUS heading 9903.02.46: former IEEPA reciprocal duty on products of New Zealand (+15%) (2026 HTS Revision 23), U.S. International Trade Commission. Accessed 10 Nov 2026. Verified
- Learning Resources, Inc. v. Trump, No. 24-1287 (20 Feb 2026), Supreme Court of the United States. Accessed 20 Oct 2026. Partly verified
- Indefinite Suspension of the De Minimis Exemption for Mail Shipments and New Postal Informal Entry Process (Interim final rule, 24 Jun 2026), Federal Register / CBP. Accessed 20 Oct 2026. Partly verified
- Active Presidential Tariff Actions in 2026: Fact Sheet (R49481), Congressional Research Service (via EveryCRSReport). Accessed 20 Oct 2026. Partly verified
- Harmonized Tariff Schedule of the United States: general (MFN) rates and special-rate column for the sample codes on the New Zealand to US page (2026 HTS Revision 23), U.S. International Trade Commission. Accessed 10 Nov 2026. Verified
- Answers to common questions about U.S. tariffs, Trade Commissioner Service (Government of Canada). Accessed 3 Nov 2026. Verified
- US-Versand / Postal DDP, Deutsche Post DHL. Accessed 4 Nov 2026. Verified
- Sending with Delivered Duty Paid (DDP): United States requirements and ancillary fees (updated 4 Nov 2026), NZ Post. Accessed 10 Nov 2026. Verified
- Business sending to the United States: Zonos Lite Dashboard and status of services (updated 19 Oct 2026), NZ Post. Accessed 10 Nov 2026. Verified
- Courier Select_US: rates and ancillary charges (NZD), NZ Post. Accessed 10 Nov 2026. Verified
- Customs and duties updates for sending low-value parcels overseas: Zone US (updated 22 Jul 2026), NZ Post. Accessed 10 Nov 2026. Verified
- Information for Managing International Shipments, Etsy Help. Accessed 10 Nov 2026. Verified
- Navigating Evolving Global Tariff Policies, Etsy Seller Handbook. Accessed 20 Oct 2026. Partly verified
- Indefinite Suspension of the De Minimis Exemption for Mail Shipments and New Postal Informal Entry Process; Delayed Compliance Extension (Final rule, 91 FR, 22 Oct 2026, doc. 2026-21600), Federal Register / U.S. Customs and Border Protection. Accessed 22 Oct 2026. Verified
- Modification of the Test of the New Electronic Informal Entry Process for Mail (General notice, 22 Oct 2026, doc. 2026-21570), Federal Register / U.S. Customs and Border Protection. Accessed 22 Oct 2026. Verified
- International Mail Entry Type 13 mandatory implementation date extended to Jan. 20, 2027 (14 Oct 2026), U.S. Customs and Border Protection. Accessed 22 Oct 2026. Verified
- Low-Value Shipments (Proposed rule, 91 FR 64532, 8 Oct 2026, doc. 2026-20650), Federal Register / U.S. Customs and Border Protection. Accessed 26 Oct 2026. Verified
- Heightened Requirements for Foreign Importers of Record (Interim final rule, FR doc. 2026-22735, 6 Nov 2026), Federal Register / U.S. Customs and Border Protection. 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.