New Zealand Goods Tax (GST)

New Zealand tax changes for low value goods

An item with a customs value over NZD $1,000 will be taxed at the border under existing importation rules. Therefore, we do not charge GST at the point of sale. Items with a customs value under NZD $1,000 will be taxed at the point of sale

Effective from 1 January 2020, New Zealand goods and services tax (GST) will apply to sales of low value goods (below NZD 1000) imported by consumers into New Zealand. UK businesses selling to New Zealand consumers will be obliged to charge GST if they generate more than NZD 60,000 in B2C gross sales revenue per annum. They will need to register with the New Zealand  Taxation Office and charge GST at the point of sale.

The import threshold of NZD 1,000 remains in place and goods in a consignment over this amount will be subject to normal border reporting, duty and tax collection processes. This means that Customs duty continues to be exempted for shipments under this threshold, and specifically B2B imports will continue to be GST exempt.