Receiver usually does not pay anything.
If it is a large value item than can be Import Taxes.
All imported goods are liable to a 15% Goods and Service Tax (GST).
The government implements an import transaction fee of NZ$18 on every commercial import that has a duty and/or liability of NZ$50 or more. The fee is not charged on private import declarations for goods valued under NZ$1,000.
For more detail look here.
Where the item is made. What the item is. Matters.
The tax also applies to the Postage
Normally if the amount of taxes is less than $60 NZ they do not collect it.
What kind of things are not allowed in New Zealand?
It is a long list.