このウェブサイトが役に立つかもしれません。

https://tauruslogistics.co.nz/car-shipping/new-zealand/pre-shipment-checklist#gst

ここに下記のように書いてありましたよ。

Personal Effects - GST Exemption: In some cases, you may be exempt from paying GST, you will need to meet all the following conditions:

Be a first time immigrant or a returning New Zealand citizen.
If a returning citizen, you must have been out of New Zealand for over 21 months.
Be prepared to sign a deed where you agree not to sell the vehicle for at least 2 years.
Vehicle must have been owned and used for last 12 months.
…and you must provide the following documents:
Proof of ownership over the last 12 months.
Purchase receipt for the vehicle or a current NZ valuation from a local dealer
You must be in New Zealand at the time of importation to be eligible for GST exemption

PK様
早速の投稿ありがとうございました。知りたかった情報を教えていただき、とても役にたちました。ありがとうございました。