Both have name suppression and have pleaded not guilty. All three are due to appear in court together in March.
The arrests of the trio came after police conducted a search of a property in central Auckland last month.
During the search, police said they recovered "a significant amount" of the clothing which was returned to Cooper, who had said she was devastated after discovering her entire collection of 2021 spring and summer samples were gone.
About $500,000 worth of couture was allegedly stolen some time after 4pm on October 17, Cooper said.
Speaking to the Herald after the break-in, Cooper said the thief or thieves broke into the styling room through a vent in an electrical room.
It was the first time her head office had been burgled in 25 years, although someone unsuccessfully tried to break into the building 14 years ago, Cooper said.
The building was alarmed and monitored by security guards but did not have CCTV, which Cooper said were being installed after the fashion crime.