Old Oct 25, 18, 10:40 am
Join Date: Nov 2005
Location: on the path to perdition
Programs: Delta, United
Posts: 4,115
The declaration is on goods that you would plan to bring and leave in the country you are arriving into. So if you have over $400 USD of goods in NZ for friends in S. Korea you would have to declare them. The same when you return to NZ, if you have over $400 USD of goods from Korea you are bringing into NZ you would have declare them. Note it does not matter who pays for the good (or if they are a gift) it is the value. Also just because you have over $400 of goods no does not mean you will have to pay duty on then - it depends on the customs schedule. But the first $400 would not be assed duty the remainder would be. Liquor is a good example. The first two liters could be duty free but the others are not.
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