Selling goods already in New Zealand

If you are an overseas business who will store goods for sale in New Zealand and will use a third-party logistics (3PL) provider to distribute them to your New Zealand customers, you will not be a supplier of low value imported goods. This is because the goods will be in New Zealand at the time of sale.

Instead, you may need to register for GST under our ordinary rules.

Supplying goods or services in New Zealand