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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:

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

A low value good is a physical good valued at NZ$1,000 or less, excluding GST.

Goods imported into New Zealand valued over NZ$1,000 each (high value goods) have GST and customs duties charged at the border by the New Zealand Customs Service.

Selling goods already in New Zealand

If you are an overseas business who will store goods for sale in New Zealand and will use a third-party logistics (3PL) provider to distribute them to your New Zealand customers, you will not be a supplier of low value imported goods. This is because the goods will be in New Zealand at the time of sale.

Instead, you may need to register for GST under our ordinary rules.

Supplying goods or services in New Zealand

Last updated: 28 Nov 2023
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