You must declare a Customs value on anything you import into New Zealand.
An overview about determining Customs value of imported items.
There are six possible methods for determining the Customs value of goods to be imported.
The provisional values scheme allows importers to provide a reasonable estimate of value on an import entry.
Customs import entry guidelines on how to account for international transportation and insurance costs, where goods have been sold for export to New Zealand on a Cost Insurance and Freight (CIF) or similar basis.