Changes to GST on low-value imported goods

The New Zealand Government passed into law new goods and services tax (GST) rules that apply from 1 December 2019. Overseas businesses that sell low-value goods to consumers in New Zealand may need to register for, collect and return GST of 15%.

Until 1 December 2019, New Zealand Customs will continue to collect GST and tariff duty at the border on goods brought from overseas when the amount due is more than NZ$60. This excludes most alcohol and tobacco products.

Watch our helpful GST on low-value goods presentation

We've put together this handy video presentation to explain these changes, how they might affect your business, and what we can do to help.

HTML5 | 25:11 mins | Transcript

What is a low-value good?

A low-value good is a physical good valued at NZ$1,000 or less (excluding GST). Examples include:

• books
• clothing
• cosmetics
• shoes
• sporting equipment
• small electronic items

Learn more about how to calculate GST on goods in New Zealand.

If the total value of the parcel or consignment is NZ$1,000 or less

New Zealand consumers will no longer pay tariff duty, an import transaction fee or a biosecurity system entry levy at the border. New Zealand Customs will still collect these, and GST, if the value is over NZ$1,000.

Online services and intangible goods

Since 2016, GST is collected on online services and intangibles bought from overseas. Examples include:

• software downloads
• e-books
• legal and accounting advice
• streamed movies and music

Need help?

If you have questions, email us at info.lvg@ird.govt.nz or call us on +64 4 8903056. Calling times are Monday to Friday, 8am to 4.30pm and translation services are available from 9am to 4.30pm.

For information about Customs' charges and import documentation, email feedback@customs.govt.nz