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Guided help articles

Guided help articles are meant to help you find your way with most tax situations, but they do not replace tax laws in New Zealand. Depending on your situation, you may want to consult a tax professional.

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

From 1 December 2019 overseas businesses that sell low-value goods to consumers in New Zealand may need to register for, collect and return goods and services tax (GST).

A consumer is a person who buys low-value goods delivered to New Zealand and is not registered for GST, or 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.

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