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.
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.