The NZ$45 was for heat treating.In Davidoffs case the duty is approx NZ$1000/ kilo. He was in for a shed load of duty. We are trying to work out what that magic cut off weight is. As we are in metric weight in this country and some guys are getting in 10lb lots we have guessed that 5 kilos (11 lb) is the cut between personal and commercial use. It is not printed in the customs regulations any where and Don tries his hardest by placing all the paperwork available on the outside of the parcel.