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Changes to GST on low-value imported goods

An image of a shipping label being stuck to a brown cardboard box. The text to the left reads "Selling goods to New Zealand consumers?"

Changes to GST on low-value imported goods

An image of a shipping label being stuck to a brown cardboard box. The text to the left reads "Selling goods to New Zealand consumers?"

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.

 

Remote services

Since 2016, GST is collected on remote services including online services and digital products 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.

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

Register now

Overseas businesses that supply low-value goods to consumers in New Zealand need to get ready for 1 December 2019. Register now using our Non-individual registration online service.

Provide your:

  • Customer registration information including your Taxpayer Identification Number from your country of residence
  • GST application details.

We will issue you a GST number which will also be your IRD number.

Register

Detailed guidance

Special report - comprehensive guidance on the new legislation.

Read the Taxation (Annual Rates for 2019-20, GST Offshore Supplier Registration, and Remedial Matters) Act.