Short answer: New Zealand charges no customs duty on a normal passenger car from Japan, but you pay 15% GST on a base that includes your freight, postage and insurance, plus a set of fixed border and certification fees. For many used imports the surprise isn’t duty — it’s the Clean Car Standard charge, which depends on the car’s CO2 emissions. This guide works through a real example.
Customs duty: 0% for cars
A passenger car has a 0% duty rate if no concession applies. The exceptions are motorhomes and camper vans (10%) and vehicles carrying ten or more people (5%). Our New Zealand landed cost calculator lets you pick the vehicle type.
GST: 15% of price + freight + insurance + duty
GST is 15% of the amount you paid, plus international freight, postage and insurance, plus any import duty. Because duty is 0% for a car, the base is simply price + freight + insurance — but that base is bigger than the price in Japan, so GST is larger than 15% of the sticker price.
Worked example: 2019 Toyota Aqua S-Style Black
| Price in Japan | ¥1,084,000 |
|---|---|
| Exchange rate used | ¥1 = NZ$0.0112 |
| Shipping & insurance to New Zealand | NZ$1,800 |
| Vehicle (converted) | NZ$12,141 |
|---|---|
| Shipping & insurance | NZ$1,800 |
| Customs duty (0%) | NZ$0 |
| GST (15% of price + freight + duty) | NZ$2,091 |
| Border, levy & entry-certification fees (estimate) | NZ$800 |
| Total before the Clean Car Standard charge | NZ$16,832 |
This is the same Aqua we use in the Ireland VRT guide, which makes it easy to compare how differently the two countries tax the same car.
The fixed fees
New Zealand adds several fixed charges at the border and for registration: an MPI biosecurity inspection at the port, a goods levy on high-value sea imports, a tyre stewardship fee, VIN data and administration fees — roughly NZ$300 together — plus entry certification at an approved inspector, typically NZ$400–600 before any repairs. Our NZ$800 default is an estimate to be replaced with real quotes.
The Clean Car Standard charge
Separate from tax, used imports can be charged under the Clean Car Standard: a per-gram charge on CO2 above the target, settled before the car can be registered. NZTA’s published schedule sets the 2026 pay-as-you-go rate for a used vehicle at NZ$6.00 per gram of CO2 over the target (NZ$7.50 under a Fleet Average account), down from NZ$27.00 in 2025 — and the same schedule puts it back at NZ$27.00 in 2028, so the year you register matters. The 2026 passenger target is 108 g/km, adjusted for the car’s weight (for cars from Japan, the claimed tare minus 25 kg is used). The amount depends on your exact car, so get it from NZTA’s calculator and enter it in ours — we leave it at zero by default and flag that it isn’t included.
Safety rules: the 20-year exceptions
Entry certification checks the car against safety and emissions rules. Older cars get exceptions — for frontal impact, a car first registered outside New Zealand 20 or more years before certification is exempt, and electronic stability control has a similar 20-year exception. Age is counted from the overseas first registration, so check your car’s exact dates with your inspector.
What isn’t in the number
- The Clean Car Standard charge (unless you enter it).
- Warrant of Fitness, registration and licensing, and road user charges.
- Repairs needed to pass entry certification.
The rates and fees in this article were checked against NZ Customs and NZTA importer information in October 2026 and change periodically. Confirm fees and your Clean Car Standard charge with NZTA, MPI and Customs before buying.