🎁 Inheritance & Gifts — Special import Scenarios

In some cases, you're not buying a vehicle — you're receiving one. Whether it's inherited through a will or gifted by a family member or friend, the process of bringing it into New Zealand is a little different from a standard purchase.

This page covers what you need to know about importing vehicles under inheritance or gift scenarios, including:

• GST implications
• Required supporting documents
• What to expect during the customs clearance process

⚖️ Inherited Vehicles — GST Exemption May Be Granted

Vehicles that are bequeathed to you in a will may qualify for a GST exemption, but this is not guaranteed. NZ Customs has strict documentation requirements and ultimately makes the final decision on whether a concession will be granted.

If NZ Customs declines the exemption, you may still be eligible to reclaim GST later via a submission to the Inland Revenue Department (IRD) — typically with support from your accountant.

✅ What You’ll Need to Provide:

To apply for GST exemption under inheritance, you’ll need:

• A legally executed copy of the Last Will and Testament showing:
• That you are the named recipient of the vehicle
• The will has been formally signed and processed by a legal professional or executor
• If the vehicle is not named directly:
• A formal letter from the executor or lawyer of the estate confirming that:
• You are the legal recipient of the vehicle
• The vehicle is identified clearly (VIN, make/model, registration)

📌 All documentation must be official, signed, and legally recognised in order to be accepted.

🧾 Additional Notes:

• You’ll still need to provide all standard documents normally required for your cargo type (e.g. vehicle photos, rego, ID, NZCS forms).
• This exemption is not automatic — it must be applied for, and only NZ Customs or IRD can approve it.
• We’re happy to assist in facilitating the process, but we cannot provide legal advice or guarantee approval.

🎁 Gifted Vehicles — GST Will Be Payable

If the vehicle is being gifted to you (i.e. you didn’t pay for it), then GST will apply at the border — no exemptions are granted by NZ Customs in gift scenarios.

📄 Required Documents:

• A signed declaration letter from the current owner stating:
• That the vehicle is being given to you as a gift
• Full names, contact details of both the giver and the recipient
• Full vehicle details: make, model, VIN, year, rego
• A valuation of the vehicle:
• This can be based on a depreciated value from the original purchase
• Or an independent NZ valuation (e.g. TradeMe listings or NZ car valuers)
• All normal documents (NZCS forms, rego, passport/ID, vehicle photos)

💰 GST Calculation:

GST (15%) will be calculated based on the value of the vehicle at the time of import, which can be:

• The depreciated original purchase price, or
• A current NZ market value (whichever NZ Customs deems appropriate)

🧭 Important Considerations

• These import scenarios are unusual and do require more detailed documentation than standard purchases.
• Approval of GST exemption under inheritance is not guaranteed.
• If NZ Customs determines that your documentation is not sufficient, you may be required to pay GST upon arrival, even if the vehicle was inherited.
• For inherited vehicles, ensure your legal paperwork is complete and correctly executed to avoid delays or rejection.

📎 Referenced Document

This page aligns with the official NZ Customs guidelines as outlined in:

📄 NZ Customs Concessions Manual – Section on Inheritance & Gifts

Click here to Access the NZ Customs Website

Please note: All exemptions are granted only if the importer meets every requirement outlined in the official document. Final determination rests with NZ Customs or IRD.

✅ Summary Table

📄 What You’ll Need to Upload During Booking

Whether it’s a gift or an inherited vehicle, please upload the following during your booking:

• A signed declaration letter (from current owner or lawyer)
• A valuation or documented value basis
• All standard documentation for your cargo type (photos, rego, ID, NZCS forms)