When I google it I get conflicting reports.

50 cigarettes, 200 cigarettes etc.

Anyone out there know exactly what the allowance is?

Normally 1 carton (200) and 1 litre of spirits

50 cigarettes would just be weird...

Alcohol – personal concession

​On entering New Zealand you are entitled to bring in the following quantities of alcohol products free of Customs duty, provided that you are aged 17 years* or older and that the goods:

• accompany you through the Customs arrival process
• are for your own personal use, or intended as gifts
• are not carried on behalf of another person.
• are not intended for sale or exchange

If the above is applicable the following amounts are allowed duty free:

• 4.5 litres of wine or 4.5 litres of beer.
• Three bottles (or other containers) each containing not more than 1,125ml of spirits, liqueur, or other spirituous beverages.

Any amounts over the above will be liable for Customs duty and goods and services tax (GST). This includes bottles which are of greater volumes than the one described.

* Please note that New Zealand law prohibits the sale of alcoholic drinks and tobacco products to anyone in New Zealand under the age of 18 years. This restriction applies to New Zealand duty-free outlets.

Cigarettes and tobacco – personal concession

On entering New Zealand you are entitled to bring in the following quantities of tobacco products free of Customs duty, provided that you are over 17 years of age and that the goods:

• Accompany you through the Customs arrival process.
• Are for your own personal use.
• Are not carried on behalf of another person.
• Are not intended for sale or exchange.

If the above is applicable the following amounts are allowed duty free:

• 50 cigarettes or
• 50 grams of tobacco or cigars or
• a mixture of all three weighing not more than 50 grams.

Any amounts over the above will be liable for Customs duty and goods and services tax (GST).