Australia and New Zealand have many common standards and regulations or mutual recognition of them. With few exceptions, imports are subject to the 15 per cent Goods and Services Tax (GST) and is payable at the time of entry. Duty assessment is based on free on board (FOB) value, country of origin and classification of goods.

Companies should seek professional advice before setting up a business presence, useful information may be found on the New Zealand Inland Revenue Department website.

In April 2014, new GST registration rules for non-residents, entitles Australian businesses with no presence to recover GST on costs incurred in New Zealand.