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.
Last updated: 11 Jan 2022