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

This NZ$1,000 threshold is based on the customs value of the good. This means shipping and insurance costs are excluded when determining if GST needs to be charged.

Examples of low value goods include:

  • books
  • clothing
  • cosmetics
  • shoes
  • sporting equipment
  • electronic items.

Goods these rules do not apply to

The rules do not apply to the following items.

  • Goods sold to New Zealand GST-registered businesses making business-related purchases with some exceptions.
  • Alcohol and tobacco products - GST, excise taxes and customs duties are applied at the border regardless of value.
  • Fine metal - gold with a fineness of at least 99.5%, silver with a fineness of at least 99.9% or platinum with a fineness of at least 99.0%.
Last updated: 09 Nov 2023
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