This is part of the 199USD PS VR Promo deal Sony is running, altogether around 350ish NZD shipped to NZ which is below custom tax threshold.
Based on past deals stock is going to be exhausted pretty quickly.
The package includes:
PlayStation VR headset (V1 model, does not come with headphone or HDR passthrough, meaning if you have an HDR TV you would need to unplug your PS4 from your PSVR box and connect it directly to your TV if you want HDR, bit of a hassle but not a deal breaker and does not affect VR quality)
Camera
GT Sports game
Quite a bit cheaper than all the local shops.
PS VR is PC compatible, good way to get into VR on the cheap.
It should come with IEM headphones, my V1 did. Unless the US retail units are different from the NZ ones