How to Import Clothing into New Zealand

If you run a New Zealand label and are importing clothing for the first time, the factory price is only one line of what you pay. What matters is the landed cost: everything that has left your account by the time the cartons reach your studio or warehouse in Auckland, Wellington or Christchurch. For clothing made in Bangladesh that sum is shorter than most founders expect, because the duty line is zero. This guide sets out each line: the tariff preference that earns the zero and the origin rule behind it, GST at the border, the goods levies that replaced the old entry fees in April 2026, who counts as the importer, the three labels New Zealand law asks for, and how to time a drop for southern-hemisphere seasons. Every rule here was checked on 5 November 2026 against New Zealand Customs, the Commerce Commission, Inland Revenue and the legislation listed under Sources.

The short version

• Duty: Free. Bangladesh is on New Zealand's list of least developed countries, and goods of that origin pay no duty. The normal rate on knitted T-shirts, sweatshirts and hoodies is 10%.
• The condition: the last process of manufacture must happen in Bangladesh, at least 50% of the factory or works cost must be qualifying expenditure, and the goods must be shipped to New Zealand directly.
• GST: 15%, charged at the border on the Customs value plus any duty and the shipping and insurance costs. A GST-registered business claims it back as a credit adjustment.
• Levies: since 1 April 2026 every import entry over NZ$1,000 carries the High-Value Goods Import Levy, collected by Customs for itself and the Ministry for Primary Industries.
• Labels: care instructions, fibre content and country of origin are all compulsory for new clothing sold in New Zealand, in English.
• Timing: from our floor, plan on about 70 days from order to your door by air, and longer by sea.

How much duty do you pay on clothing from Bangladesh?

None, when the goods qualify. New Zealand grants preferential tariff rates under the Generalised System of Preferences to two groups of countries named in the Tariff (Less Developed Countries and Least Developed Countries) Order 2023, which came into force on 1 October 2023. Bangladesh is listed in Schedule 2, the least developed countries. Here the naming catches people out: in the Tariff of New Zealand, LDC means a less developed country and LLDC means a least developed one. Customs' Fact Sheet 8 explains that the LLDC rate of Free applies to all goods of LLDC origin, while an LDC rate exists only for some goods.

For knitwear the difference is concrete. In the Working Tariff Document effective 20 October 2026, cotton T-shirts under heading 61.09 and cotton sweatshirts and hoodies under 6110.20 carry a normal rate of 10%, and the LLDC rate is Free. So when you or your broker make the entry, the claim is for the LLDC rate. Our duty guide compares this with the other main markets.

The origin rule New Zealand applies

The preference is not automatic. It depends on the goods meeting the rules of origin in regulation 43A of the Customs and Excise Regulations 1996, which Fact Sheet 8 summarises. A garment made from imported fabric is treated as "partly manufactured" in Bangladesh, and two tests must both be met:

• Last process in Bangladesh. The process last performed in the manufacture of the goods must happen in a least developed country. Customs says manufacture must make something different from the materials it starts with, and that minimal operations such as affixing marks and labels or packaging goods for sale do not count. Cutting and sewing a garment from fabric is manufacture; sewing a label into a garment made somewhere else is not.
• At least 50% qualifying expenditure. Spending on materials, labour and factory overheads that qualifies must be at least half of the factory or works cost of the finished goods. Spending in another least developed country and in New Zealand can count, but materials claimed from another country must themselves meet the origin rules.
• Direct shipment. The goods must travel to New Zealand without entering the commerce of a country outside the least developed group. Passing through a transhipment port is allowed; clearing customs in a third country usually is not. Customs can grant an exemption from this requirement on application, but it is not something to plan a range around.

In plain terms, New Zealand is closer to Australia than to the UK, the EU or Canada here: where your fabric and trims come from matters, because they sit inside the cost test. Ask your factory, before you order, where the fabric is knitted and dyed and roughly what share of the factory cost it represents. A factory that makes the garment can answer; an agent who does not know which floor will sew your order usually cannot.

Proving it. Customs accepts a claim on the basis of a certificate of origin, a declaration of origin or other evidence sufficient to show the rules are met, and it does not treat any of these as conclusive. If Customs asks, you must be able to back the claim up, and you should not claim the preference without the documents in hand. New Zealand importers must keep origin documents for seven years. If a product is unusual, you can apply to Customs for a ruling on its origin, on Form C7A.

What happens after Bangladesh graduates in 2029?

Bangladesh is scheduled to graduate from the UN least developed country list on 24 November 2029. New Zealand has not published what its tariff will do then, so here is what can be checked. The current Order still lists Bangladesh in Schedule 2. When New Zealand last revised the lists in 2023, its explanatory note records that it moved five countries from the least developed list to the less developed list, and countries that have already graduated from the UN list, such as Samoa and Vanuatu, sit in Schedule 1. In the October 2026 tariff, the cotton T-shirt and sweatshirt lines show no LDC rate at all. If Bangladesh were moved to Schedule 1 in the same way, those lines would fall back to the normal 10%.

Against that, New Zealand's non-resident High Commissioner to Bangladesh, David Pine, told Bangladesh's commerce minister on 17 May 2026 that New Zealand attaches special importance to keeping Bangladesh's existing duty-free and preferential market access undisrupted after graduation, as The Financial Express reported the next day. That is a stated intention reported in the press, not a tariff instrument, and we found no amending Order as of 5 November 2026. So the honest position is: Free now, stated to continue, and worth confirming with your broker before each shipment from 2029. Our LDC graduation guide sets out the scenarios for every market.

GST at the border, and getting it back

Goods and services tax of 15% is charged when the goods are imported. New Zealand Customs calculates it on the Customs value, plus any Customs duty, plus your shipping and insurance costs, so freight is inside the taxable amount. With duty at zero, the GST on an order is 15% of the goods' value plus freight and insurance. If your business is registered for GST, Inland Revenue says the GST you pay to Customs does not go in your purchases and expenses but in the credit adjustments box of your return, and when you can claim it depends on your accounting basis: on the invoice basis, in the period you receive the invoice or pay, whichever is earlier; on the payments or hybrid basis, in the period you pay. If you are not registered, the 15% is a real cost and belongs in your pricing.

Low-value goods: the NZ$1,000 line

Two different rules meet at NZ$1,000, and they matter for samples and small top-ups rather than bulk. From 1 December 2019, overseas businesses that sell low-value goods to consumers in New Zealand may have to register for, collect and return GST themselves. Inland Revenue defines a low-value good as a physical good valued at NZ$1,000 or less, excluding GST, and a consumer as someone who is not registered for GST, or is registered but buys for personal use. Goods valued over NZ$1,000 have GST and duty charged at the border by Customs.

At the border, Customs says it will not collect GST or duty on goods of NZ$1,000 or less unless they are part of a larger consignment valued over that amount, and that items arriving at the same time for the same person or company may be added together. A bulk production order is well above the line and is taxed at the border as above. A courier of pre-production samples may fall below it, but the goods levy described next still applies.

Goods levies: what replaced the old entry fees

Until 31 March 2026, an import entry carried two charges besides duty and GST: Customs' Import Entry Transaction Fee and the Ministry for Primary Industries' Biosecurity System Entry Levy. From 1 April 2026, those fees became levies, and charging moved from cargo reports to consignments. The two that matter to a clothing importer are:

• The High-Value Goods Import Levy, on consignments valued over NZ$1,000. It is charged per import entry, has separate air and sea rates, and is made up of a Customs part and an MPI part, both collected by Customs. It is usually paid by the importer.
• The Low-Value Goods Import Levy, on consignments valued at NZ$1,000 or less. It is usually paid by the freight forwarder, who may pass it on to you.

All goods levies attract GST, and MPI can also charge an hourly rate for some biosecurity services. We do not quote the amounts here because they are set by Customs and MPI and can change; the current table is on the Customs goods levies page. On a DDP order these sit inside our price; on an FOB order your broker will add them to the clearance invoice.

Who is the importer, and what is a client code?

Under the Customs and Excise Act 2018, the importer means any person by or for whom goods are imported, and includes the consignee and anyone who becomes the owner of the goods before Customs releases them. In practice that usually means your business, even when someone else arranges the shipment.

For commercial imports valued at NZ$1,000 or more, Customs requires a client code, a unique number that identifies you as an importer. You can apply yourself on form NZCS 224, sent by email with photo ID and evidence of your entity name, or a customs agent can apply for you. Customs also says that a business importing goods worth more than NZ$1,000 needs a supplier code for the overseas supplier and must register for the Trade Single Window if it lodges entries itself. Most first-time importers let a customs broker lodge the entry instead.

The question to settle before the goods ship is whose name and client code go on the entry. It decides who pays the GST, who can claim it back, and who answers Customs if the origin claim is checked. If you are GST-registered, ask your accountant whether you want the GST paid in your name, and tell us at quote stage so the paperwork matches.

DDP or FOB: who does the work at the border

Under DDP (delivered duty paid) the seller's forwarder moves the goods to your door, a broker makes the entry, and the duty, levies and border costs sit inside one landed price. Under FOB you take over at the port in Bangladesh, appoint your own forwarder and customs broker, and they make the entry and invoice you for the GST and levies. Either way the documents come from the factory: the commercial invoice, the packing list, and origin evidence showing the last process and the cost split. A first-time importer usually finds DDP simpler, because nothing has to be learned at the port. Our guide to shipping bulk clothing orders and Incoterms compares the terms in more detail.

What makes up a New Zealand landed cost

Because the duty line is zero, a New Zealand landed cost has fewer lines than most, but it still has more than the factory price. The table shows each one and where it sits under the two common terms. It deliberately carries no amounts: the levies and broker fees change, and freight moves with the season.

The landed cost calculator works the same sum for any quantity and price, and our guide to import VAT and GST on clothing explains how the tax base differs between countries.

What has to be on the label

New Zealand sets three consumer information standards for new clothing under the Fair Trading Act 1986, and all three were in force when we checked legislation.govt.nz on 5 November 2026. They apply to anyone who supplies, offers or advertises the goods, in a shop, online or at a market, and the Commerce Commission is clear that a brand cannot assume goods comply because a manufacturer or wholesaler supplied them.

• Care labelling. The Consumer Information Standards (Care Labelling) Regulations 2000 adopt AS/NZS 1957:1998, with variations. The Commerce Commission says care labels must be legible and in English, may use internationally recognised symbols to accompany the written instructions, must be easy to find before purchase, and must stay readable and attached through the garment's useful life. Where dry cleaning is specified, the dry-cleaning symbol must be included.
• Fibre content. The Consumer Information Standards (Fibre Content Labelling) Regulations 2000 adopt AS/NZS 2622:1996. The Commission says the label must be in English, clearly readable, with lettering at least 1.5 mm high, and must list the fibres from the largest amount to the smallest; percentages may be included. For clothing it must be a permanent label you can see when examining the garment.
• Country of origin. The Consumer Information Standards (Country or Territory of Origin (Clothing and Footwear) Labelling) Regulations 1992, renamed on 1 May 2024, require every new garment to be labelled with its country or territory of origin. The Commission adds that the label must be in English, with no letter under 1.5 mm high, on a permanent label that can be seen when examining the clothing.

Supplying clothing without the required care, fibre or origin label is an offence under section 28 of the Act. The practical answer is the same as for every market: settle the label wording at tech pack stage and have it sewn in at the factory. For a garment cut and sewn on our floor the origin line reads Made in Bangladesh. Our guides to care labels and wash symbols and clothing labelling requirements by country show the symbols and the other markets' rules.

Selling on both sides of the Tasman

Many New Zealand labels also sell into Australia, and the two countries' rules are close but not identical. Three differences are worth building into your first order.

• Words, not just symbols, on the care label. Australia's Consumer Goods (Care Labelling) Information Standard 2023 lets a garment comply with care symbols alone. New Zealand's standard still works in words, with symbols as an accompaniment. A label with written instructions and the symbols satisfies both.
• Fibre content is compulsory in New Zealand. The Australian care standard does not require it, so an Australia-first label can arrive in New Zealand without one. Add it.
• Ship each country's stock directly. New Zealand's direct shipment rule means stock cleared into Australia and then sent across the Tasman would no longer qualify for the LLDC rate, so the normal 10% could apply on those lines. Split the shipment at our end and send each country its own cartons. Australia's own origin test is in our guide to importing clothing into Australia.

Children's nightwear

If your range includes children's pyjamas, nightdresses, dressing gowns or similar garments, the Product Safety Standard (Children's Nightwear and Limited Daywear Having Reduced Fire Hazard) Regulations 2016 apply, with AS/NZS 1249:2014 as the official standard. The Commerce Commission says all new and used children's nightwear covered by the standard must carry a fire hazard information label, permanently fixed at the inside back neck of a top or one-piece, or at the waist of pants, and that clothing made from fabrics that are too highly flammable must not be supplied. Our children's clothing safety guide covers the label categories.

Can you say "Made in New Zealand"?

Not for a garment sewn overseas. Section 13(j) of the Fair Trading Act 1986 prohibits false or misleading representations about the place of origin of goods. The Commerce Commission puts the clothing test as a question: where is it changed from fabric into a garment? It adds that symbols such as kiwis or the New Zealand flag can give a misleading impression of origin too, and offers an accurate alternative for clothing: "Designed in NZ and manufactured in China". For our garments the equivalent is Designed in New Zealand, made in Bangladesh.

The Commission enforces this against clothing specifically. In 2018 the label WORLD gave enforceable undertakings after swing tags reading "Fabrique en Nouvelle-Zelande" appeared on garments made in China or Bangladesh, even though a correct origin label was sewn inside each one. The lesson is that hang tags, packaging and website copy all count, not just the sewn label. Section 26 of the Act goes further: goods carrying a false trade description, which includes a false origin claim, are prohibited imports.

Timing a drop for New Zealand seasons

New Zealand's seasons run opposite to the northern hemisphere's: summer is December to February and winter June to August, which is how Earth Sciences New Zealand, formerly NIWA, reports them. Plan on about 70 days from order to your door by air: about 10 days of sampling, 40 to 50 days of production after you approve the sample, then freight. Working back from the date you want stock on hand gives these order dates.

Two things shift these dates. A sample that needs a second round adds time before production can start. And a repeat style works from the pattern and sealed sample already on file, so it does not wait for a new first sample. Run your own dates through the launch date calculator.

Step by step: what happens at the border

• Before the goods leave. The factory sends the commercial invoice, the packing list and the origin evidence. Wooden pallets must meet MPI's wood packaging requirements, which means ISPM 15 treatment and the ISPM 15 stamp.
• The cargo is reported. The airline, shipping line or forwarder reports the cargo to Customs before it arrives.
• The entry. For a consignment over NZ$1,000, an import entry is lodged in the Trade Single Window under the importer's client code, with the supplier code, tariff classification, Customs value and the claim for the LLDC rate.
• Payment. GST and the goods levy are paid, along with duty if any is due, and Customs and MPI clear the goods for release.
• Delivery. Your forwarder delivers to the address on the order. Count the cartons against the packing list before you sign.

How to check any supplier's New Zealand claims

• "Duty-free to New Zealand": ask which rate they mean and what evidence of origin they supply. A good answer mentions the LLDC rate, the last process and the 50% test.
• "We handle the labels": ask to see a care label with written instructions, a fibre content line and the country of origin.
• "Price includes everything": ask whether GST and the goods levy are in the figure, and whose client code goes on the entry.
• "We are the factory": ask for a live video call from the production floor and the address the goods ship from. Our list of questions to ask a manufacturer has the rest.

We make knitwear for New Zealand brands from 150 pieces per style and colour, with organic cotton options, made in our GOTS-certified facility (certificate RSC 9687, scope certificate on request), and we quote DDP to your door. See clothing manufacturing for New Zealand brands, or send us your brief and we will reply within one business day.