A person arriving in New Zealand with the legal
authority to take up or resume permanent residence has
the ability to import a motor vehicle, motorcycle, and/or trailer-borne boat without having to pay the standard
GST normally levied on all imported goods.
Have given a written undertaking, in such form as a
Customs officer may require, that if any such vehicle
or boat is sold or otherwise disposed of within two
years from the date of its importation, they will
forthwith pay to Customs the Customs charges that
would have applied at the time of their importation,
or pay to Customs such lesser sum as may be
required.