Never heard of this $400 limit - well, 15% GST of a maximum total value per parcel of $400 is...$60
"If the amount to be paid to Customs is under $60, this will be waived, but if it’s $60 or more, you’ll have to pay any duty and GST plus an Import Entry Transaction Fee and MPI levy."
http://www.customs.govt.nz/news/stor...ow-online.aspx
BUT:
"I thought I could bring in up to $400 worth of goods tax-free?
There is a common misconception that goods purchased online from overseas websites for less than NZ$400 can come into the country (be imported) without incurring any duty, GST, or charges. This ‘rule of thumb’ does not apply to goods that attract both duty and GST, such as clothing, shoes, and accessories. Customs charges maybe payable when the value of these goods exceeds approximately NZ$225."
"What is the Import Entry Transaction Fee?
Depending on the circumstances, imported items may attract a Customs Import Entry Transaction Fee (IETF) of NZ$29.26 (GST inclusive). A Ministry for Primary Industries biosecurity system entry levy of $19.98 (GST inclusive) is also payable when an IETF is charged, making the total fees payable of $49.24 (GST inclusive)."
http://www.whatsmyduty.org.nz/faq
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