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 Currently, there is a de minimis threshold to tax low-value goods imported into New Zealand. Some goods with value less than $400 can enter the country tax-free. Therefore, you can buy things from overseas tax-free if the total bill is less than $400. However, for high value goods like car, laptop, phones etc. Before importing anything to New Zealand, taxpayer needs to consider the tax implication to avoid surprise tax bill.

However, government is looking to change this rule making it taxable for everything people buy online. Please click here for more information or you can also seek professional advice. 

Disclaimer: The following answer necessarily sets out general principles only. The facts of particular cases always need to be considered carefully, and it may be necessary to obtain advice from a tax expert. 

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New Zealand Tax Accountant.