Does a high end DSLR camera count against my personal concession entering New Zealand?
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A camera that belongs to you will be part of your "Wearing apparel and personal effects concession" as listed at the bottom of the New Zealand Customs Page.
Visitors to New Zealand may bring in the following additional items under the wearing apparel and personal effects concession provided that they take them with them when they leave:
Personal cameras, film, tapes and accessories.
Binoculars.
Portable musical instruments.
Portable sound and video reproduction devices including tape recorders, compact disc players, mini disc players, DVD players, and dictating machines with discs and tapes.
Portable radio receivers.
Cellular or mobile phones.
Portable personal computers (laptops, net books) and accessories.
Baby carriages and strollers.
Wheelchairs for invalids.
Sporting equipment.
There's no requirement that you actually wear it, despite the name of the exemption.
My experience entering New Zealand is that nobody was asking questions about cameras and laptops. They work hard on biohazards, but they're not trying to collect duty on a high end camera you intend to use to show people how great your trip was, then leave with. We had a camera large enough that it was in a carryon, not worn, and this was not relevant to the nice people who mainly wanted to look at the soles of our shoes, since we'd been out in nature before arrival.
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