gunsnz.com, ar15nz.com are 2 of the best priced places to start looking.
The other way is to import parts in <$300US lots so you avoid GST and NZ import duty. Current Customs NZD conversion factor is 0.76 so $400NZ = $304USD so if you aimed at $250~270US per lot you should be fine. Each lot will take about 6 weeks however as you will need to do a US state dept forms posted to Brownells and wait. Doing an AR15 will save some $100s but not a lot, if you want an AR10 though these seem typically $1k more in NZ so you should save quite a bit.
Where you start to save is when you want better than a budget AR15, ie fancy parts then the savings seem to add up as fancy parts here are an arm and a leg.
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