GST on low value imported goods

All GST dates

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.

A consumer is a person who buys low value goods delivered to New Zealand and:

Pages in this section

What low value goods are Tax regulations for a physical good valued at NZ$1,000 or less (excluding GST), what these changes apply to and do not apply to.
Who needs to charge GST Merchants selling directly and online, online marketplaces, redeliverers and brokers and transporters will need to check if they need to charge GST.
When to charge GST on low-value imported goods
Which transactions require GST and how to charge and collect GST.
Registering for GST in NZ Overseas businesses, online marketplaces and redeliverers may need to register for GST depending on the cost of their total supplies.
Requirements after registration
Important dates to remember and information on recording receipts.
When GST has been charged twice
Reasons why this may have happened and the information you must provide for a refund.
Currency conversion
Recommended exchange rates and advice on the currency conversion formula.

Te tāke hokohoko mō ngā rawa iti te uara kua kawea mai GST on low value imported goods