It puzzles me that duty free stores on arrival at AKL sell things like iPhones when anybody entering NZ (as their permanent residence) who buys one legally has to immediately declare it and then pay GST on it as you're exceeding the $700 duty free limit. It really surprises me that customs don't clamp down on this because it is something a lot of people do especially as discounting on Apple doesn't occur at a retail level so saving the GST does become a genuine discount.

I remember the old rules around duty free booze that changed maybe around 2014ish or so. Prior to this the NZ limit for spirits was 2 bottles but you were allowed to bring in 3 bottles providing you hadn't exceed your $700 duty free allowance and you declared the extra bottle. I used to come back into WLG regularly from Australia and bring back 3 bottles and would always declare it as you were legally required to do. Probably 50% of the time when they'd ask me what I was declaring and I'd point out the extra bottle and they'd be puzzled as to why I was doing that or tell me there was no need because everybody knows the limit really was 3 bottles.