New Zealand gives a concession on used household items for people moving there for the first time or returning after a long absence. The New Zealand Customs Service publishes the criteria, the form and the depreciation scale that applies if the concession is not available. O'Brien's Moving & Storage arranges overseas moves through Bekins and partner international carriers; the customs details below come from the NZ Customs pages.
Who is eligible
You must be moving to New Zealand for the first time, or returning after being away 21 months or more, and you must hold a document authorizing residence. The list includes a New Zealand or Australian passport, a current residence or returning resident visa, a current Australian permanent residence visa, and certain work visas valid for at least 12 months. Student visa holders are not covered, though items needed for study may be brought.

The 21-month and ownership tests
You must have lived or been domiciled outside New Zealand for the full 21 months before arrival, with brief holidays or business trips to New Zealand excepted. The effects must be personally owned and used by you before you left for New Zealand, and they must be for your own use, not for someone else, a gift or an exchange.
What the concession does not cover
A goods levy applies to each unaccompanied consignment, based on its value and mode of transport. Goods imported more than five years after your arrival may be admitted only with a Customs officer's consent.
- New or unused items, which must be declared and attract duty and GST.
- Cars, scooters, motorbikes, boats and aircraft.
- Commercial items.
Documents before clearance starts
Customs lists form NZCS 218, a copy of your passport, a residence document if you hold neither a New Zealand nor an Australian passport, a packing list of all effects, a shipping document, permits for any restricted items, the MPI Supplementary Biosecurity Declaration and receipts for new items. Customs will not begin clearance until it has received all documents.
If the concession does not apply
Customs applies depreciation to used goods owned for shorter periods: 10 percent for up to 3 months, 20 percent for 3 to 6 months, 33 percent for 6 to 12 months and 50 percent for 12 to 21 months. The scale shows why an exact record of when each major piece was acquired is worth keeping.
What O'Brien's contributes
The packing list is the document that ties the others together. O'Brien's prepares an itemized inventory and condition report before packing, and an itemized written estimate. A free in-home estimate includes 10 free heavy-duty boxes. Call 775-359-6683 or see international moving.




