What’s the limit for GST when importing into New Zealand
According to New Zealand Customs, no GST is payable on an imported item if the amount of GST that would be payable is less than $60. As the GST rate is 15%, this means that any imports under $400 do not attract GST (unless they are alcohol or tobacco).
Of course, check with your accountant.
Ref: http://www.customs.govt.nz/features/charges/fees/Pages/default.aspx