Skip to main content

Budget 2024 | The Government has confirmed changes and provided more information on FamilyBoost. Find out more: FamilyBoost

Budget 2024 | The Government has confirmed changes to personal income tax, the independent earner tax credit, in-work tax credit, and the minimum family tax credit. Find out more: Personal income tax threshold changes

Non-resident sellers are responsible for any GST that applies to the sale if they:

  • sell low value goods which are imported into New Zealand by a consumer
  • help get the goods to New Zealand either by sending them to New Zealand or by arranging for someone else to deliver them.

However, a non-resident seller is not responsible for GST on a sale of low value goods if the sale is made through either:

  • an online marketplace responsible for collecting GST on the sale
  • a non-electronic marketplace with our approval to collect GST on low value goods on behalf of overseas sellers.

When you need to charge GST

If you sell the goods directly, for example, through your own website and you are registered or required to be registered for GST, you should charge GST on these sales unless they are not subject to GST under New Zealand law.

What low value goods are

If the amount paid includes fees for shipping or insurance, these amounts:

  • are excluded when working out if the goods are low value goods and if you need to charge GST
  • form part of the price of the goods when calculating the GST to charge.

Last updated: 23 Nov 2023
Jump back to the top of the page