Do I have to pay GST on goods and services imported into New Zealand?

Yes, GST generally applies to goods and services imported into New Zealand. The rules depend on the value of the goods and who is supplying them.

Physical goods valued over NZ$1,000:

• GST at 15% is collected by New Zealand Customs at the border
• You pay GST (plus any applicable customs duty) before the goods are released
• If you are GST-registered and the goods are for business use, you can claim back the GST as an input tax credit on your next GST return

Low-value goods (NZ$1,000 or less):

• Since 1 December 2019, overseas suppliers, online marketplaces, and re-deliverers with NZ sales exceeding NZ$60,000 per year must register for and collect 15% GST at the point of sale
• This means GST is included in the price you pay when purchasing from overseas websites
• If the overseas seller is not registered, GST may still be collected by the delivery service or New Zealand Customs

Remote services (digital products):

• Overseas suppliers of digital services (streaming, software, e-books, online courses) to New Zealand consumers must register for GST if their NZ sales exceed NZ$60,000 per year
• Companies like Netflix, Spotify, and Adobe charge GST on their services to NZ customers

If you are GST-registered:

You can claim input tax credits on GST paid on imported goods and services used for your taxable business activity. Keep all customs receipts and invoices as records.

Exemptions: Personal effects, goods imported temporarily for repair, and certain diplomatic imports may be exempt from GST at the border.