In short: Sea freight to Auckland or Tauranga, the customs entry, the Customs and MPI goods levy, biosecurity checks, 15% GST and door delivery, with a worked example.
Quoting an import into New Zealand looks a lot like quoting one into Australia, and that's where mistakes creep in. The freight legs are similar, but the border charges, the biosecurity process and the GST rate are all different. A complete NZ import quote separates the freight, the destination port charges, the customs and MPI side, the duty and GST the importer pays to Customs, and door delivery, and says what could be added later.
Start with the port. Auckland and Tauranga are the usual discharge ports for the upper North Island, and the choice affects the quote more than the ocean rate does. If the consignee is in Auckland and the carrier discharges in Tauranga, you need a rail or road leg to get the box north, and that has to be in the price or clearly excluded. State the routing, transit time, and whether the rate is all-in.
As with any import, the Incoterm decides where your quote starts. On FOB you quote from the ship's rail at origin. On EXW you also quote pickup, export clearance and origin terminal charges. Our guide to Incoterms 2020 for forwarders covers which charges belong to which side.
List the destination charges line by line, not as one lump: terminal handling, delivery order or documentation fee, and for LCL the CFS unpack and handling charges. Say which currency each line is in and what exchange rate you used for any total.
Commercial consignments valued over NZ$1,000 are treated as high-value imports, and Customs collects duty and GST on them. Below that threshold, Customs generally won't collect duty or GST unless the goods are alcohol or tobacco (NZ Customs, duty and GST FAQs). The same page notes that the importer needs a Customs client number for shipments valued at NZ$1,000 or more, so ask for it early or allow time to register.
The import entry is usually lodged by a customs broker on the importer's behalf. Your quote should show the brokerage fee and what it covers, typically a set number of tariff lines with a per-line charge above that.
Then the government levies. From 1 April 2026 Customs and MPI collect a combined goods levy on each high-value import. For sea cargo it's NZ$73.87 (Customs) plus NZ$44.57 (MPI), a total of NZ$118.44 excluding GST. For air cargo it's NZ$51.81 excluding GST (NZ Customs, goods fees and hourly rate). Customs says the broker or forwarder usually pays the levy and may pass it on (NZ Customs), so show it as a pass-through at cost.
Every import has to meet MPI's import health standards for the type of container, the cargo and the packaging (MPI, steps to importing containers and cargo). In practice the quote needs to cover three things.
Inspections, treatments and any extra handling can't be predicted at quote time. Don't put them in the total. List them as possible extras and say they're charged at cost if they arise.
Duty depends on the tariff classification and origin. If the goods qualify under a free trade agreement and the importer holds valid origin documentation, the preferential rate may apply. Give an estimate, state the rate you assumed, and say it's confirmed on entry.
GST on imports in New Zealand is 15%, calculated on the value of the goods plus any duty, plus freight and insurance charges. Values in foreign currency are converted at the Customs exchange rate for the day the goods arrive, not the purchase date, and Customs won't release the goods until duty and GST are paid (NZ Customs). That date rule is worth a line in your quote, because the importer's final GST figure can move with the exchange rate.
For a GST-registered importer, the GST paid to Customs isn't a final cost. Inland Revenue says it can be claimed back if the business is GST registered and uses the goods solely to make taxable supplies (IRD, claiming GST). It's still cash out before release, so if you pay it on the importer's behalf, say so and show any disbursement fee.
Quote cartage from the port or transitional facility to the consignee's address, with the suburb and postcode you priced. State what's included: side-loader or tipper, free time for unloading, and whether the empty return is in the price.
1 x 20GP, FOB Ningbo to Auckland, door delivery to East Tāmaki 2013, three tariff lines, goods valued over NZ$1,000. Freight, local and cartage figures are example rates. The levy is the published amount above.
Ocean freight FOB Ningbo - Auckland, 1 x 20GP ......... USD 1,450.00
Destination terminal handling (example) ............... NZD 395.00
Documentation / delivery order (example) .............. NZD 95.00
Customs import entry, up to 5 lines (example) ......... NZD 145.00
Customs + MPI goods levy, high-value sea (at cost) .... NZD 118.44 + GST
Cartage Auckland port - East Tamaki 2013, side-loader . NZD 480.00
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Duty: estimated on the expected classification; preferential
rate may apply with valid FTA origin documents.
GST: 15% of value of goods + duty + freight and insurance,
at the Customs exchange rate on the day of arrival.
Payable before release.
Possible extras, only if they arise: MPI inspection or treatment,
devanning at a transitional facility, storage, extra lines over 5.
If you quote both sides of the Tasman, the structure is the same and the government lines differ. See what goes into a customs brokerage quote in Australia for the ABF and biosecurity charges on the other side.
Laneworks drafts import quotes from your rate sheet, adds the levy for the mode, and lists the possible extras, with the rate row behind every number. See a sample draft, or forward a real quote request to try@getlaneworks.com and a draft comes back in about two minutes.
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