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GST on Low Value Imports

Main points of proposed change are:

  • Overseas supplier to register if sales to NZ consumers (i.e. not business to business sales) expected to exceed $60,000 in any 12 months. Some smaller suppliers will be able to continue to export to NZ without having to collect GST. Overseas suppliers selling to New Zealand registered businesses do not have to charge GST.
  • GST deducted at source only for goods costing $400 or less.
  • Tariff and border cost recovery charges removed from the goods affected by change.
  • Goods costing more than $400 to be subject to GST at the border, in the usual way. 
  • Shipments of tobacco and alcohol are excluded.
  • Special rules will cover imports of low value goods that exceed $400 in total.
  • Commencement date 1 October 2019
  • Offshore supplier will assume customer is not in business unless a GST registration number or New Zealand business number is supplied or there is other evidence the customer is GST registered.