I'll post this link from the
Custom's site . It gives a list of import charges for alcohol, but my tired brain can't latch onto whether these are payable only if you're having to pay GST on your belongings or if it applies across the board to anyone importing alcohol. Maybe it's for importers who want to bring alcohol into NZ to sell on.
On
here it says....
If you do have dutiable goods in your shipment, you may be asked by Customs to supply documentary evidence (e.g. sales receipts, invoices, insurance papers etc.) to ascertain your ownership of the goods, period of ownership, and their value. There is no duty free entitlement for unaccompanied tobacco or alcohol, and there are restrictions or prohibitions on certain other items.