Supplying low value imported goods

GST Dates

JAN 15

Your GST return and payment is due for the taxable period ending 30 November.
JAN 29

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.

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:

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

Pages in this section

What low value goods are A low value good is a physical good valued at NZ$1,000 or less, excluding GST.
Who needs to charge GST Merchants selling directly and online, online marketplaces and redeliverers 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.
Choosing to charge GST on high value goods Identifying the difference between low value goods and high value goods may be difficult for suppliers.
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 GST may have been charged twice and the information you must provide for a refund.
Currency conversion Recommended exchange rates and advice on the currency conversion formula.

Supplying low value imported goods

GST Dates

Selling goods already in New Zealand

Topics