Do these changes affect the rate of duty payable on low value shipments?

At the present, no import GST or duty is payable where the threshold (equating to a consignment value of $400, assuming a duty rate of nil) is not exceeded. With effect from 1 December 2019, customs duty and other import charges (Import Entry Transaction Fee and associated Biosecurity System Entry fee) will only be applicable on consignment of a value over NZ$1,000.