GST on low value imported goods

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GST Dates

JAN 28

Your GST return and payment is due for the taxable period ending 31 December.
FEB 28

Your GST return and payment is due for the taxable period ending 31 January.
MAR 28

Your GST return and payment is due for the taxable period ending February.

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:

is not registered for New Zealand GST
is registered for GST and uses the low value goods for personal use.