Our shipments are sent from overseas Sellers incoterm DDU (Delivered Duty Unpaid), this means if any tax or duty is due, it will be requested from you at the border by an appointed customs agent. If at this point you do not want to pay the tax or duty, you can reject it and we will refund your order in full.
NZ customs only require import Tax and Duty amounts that are collectable when Tax and Duty amount is worth more than NZD$60.
For some further detail please see https://www.customs.govt.nz/personal/send-and-receive-items/receive-items-from-overseas/