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See import charges. NZ Customs do not charge if the total charge including GST and import duty on the goods including postage and packing would be less than NZ$50. Thus:

Rate	Maximum value of goods including postage and packing to avoid import charges
0	NZ$ 399
7%	NZ$ 245
R%	NZ$ 40,000 / (100 + 9R)

Here are some rates for the import of kayaking equipment, which all appear to be 7%:

#	Key	Description	Rate
89.03		Yachts and other vessels for pleasure or sports: rowing boats and canoes	7%
9506.29.00	19L	Water skis, surfboards, sailboards and other water sports equipment; other	7%
3926.96.96	49D	Other articles of plastic; other; other	7%

The # and Key columns are entered together into the Tariff Item box on the Import Entry form.

Roll on free trade!