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Who needs to charge GST on low value imported goods

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You may need to register for and charge GST if you are selling or supplying goods to New Zealand consumers as:

  • a merchant that sells goods directly
  • an online marketplace that merchants sell goods and services through
  • a redeliverer that offers mailbox redelivery and personal shopping services from other countries.

Who is required to charge

As only 1 entity is required to charge GST on a sale, the order of priority is that if:

  • An online marketplace operator is responsible for GST on a sale, the merchant will not be responsible for GST.
  • An online marketplace operator or merchant is responsible for GST on a sale, a redeliverer will not be responsible for GST.
  • A New Zealand resident agent makes supplies of taxable goods on behalf of a non-resident principal, the agent will be responsible for the GST as long as the principal and agent have both an agreement.

Customs brokers and transporters

Customs brokers and transporters are also indirectly affected as they provide a service to suppliers who must charge GST.

The overseas business may ask the New Zealand transporters and customers brokers in the country where the goods are supplied to give them GST-related tax information. This makes sure the import documents are completed correctly.