Supplying low value imported goods

From 1 December 2019, overseas businesses that sell low value goods to consumers in New Zealand may need to register for, collect and return GST.

A consumer is a person who:

is not registered for New Zealand GST

is registered for GST and uses the low value goods for personal use only.

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

Goods imported into New Zealand valued over NZ$1,000 each (high value goods) have GST and customs duties charged at the border by the New Zealand Customs Service.