New GST process for returned imported goods

From 24 September 2025, the New Zealand Customs Service has changed the way it handles GST refunds for goods that are returned to overseas suppliers.

The changes apply to previously imported goods that:

• are worth more than $1,000
• were returned to the overseas suppliers, for example because they were faulty or not what was ordered.

More GST refunds available

Importers who return goods overseas can now claim a GST refund from Customs (along with other duties paid) in more situations if either of the following applies.

• They are not GST-registered in New Zealand.
• They are not buying from a supplier registered under the low-value imported goods scheme.

Longer timeframes

Importers will have a longer timeframe to apply for refunds in some cases. The previous 2-month deadline is now 12 months.

Simpler process for replacement goods

Some refunds will not be required when replacement goods arrive. The duty on the original import will be counted instead.

Read more on the New Zealand Customs website.

New GST refund processes in place (customs.govt.nz)