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.
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
A low-value good is a physical good valued at NZ$1,000 or less (excluding GST). Examples include:
Learn more about how to calculate GST on goods in New Zealand.
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.
Since 2016, GST is collected on online services and intangibles bought from overseas. Examples include:
For information about Customs' charges and import documentation, email email@example.com
Overseas businesses that supply low-value goods to consumers in New Zealand can now register using our Non-individual registration online service.
We will issue you a GST number which will also be your IRD number.
Special report - comprehensive guidance on the new legislation.