GST on low value imported goods

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.

Fine metals are exempt from GST. Alcoholic beverages and tobacco products are subject to excise taxes and GST at the border regardless of their value. Don't include these products when determining if you need to register for GST, as these rules haven't changed.

Do I need to register, collect or return GST as an overseas business selling goods in New Zealand?

This tool can help you work out if you need to register for, collect and return GST on sales in New Zealand.

Pages in this section

Qualifying for GST as an overseas business claimant Overseas businesses need to meet certain requirements before qualifying to claim GST.
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 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.

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

Do I need to register, collect or return GST as an overseas business selling goods in New Zealand?

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GST on low value imported goods