About this Guide

From 1 December 2019, New Zealand goods and services tax (GST) will apply to sales of low-value goods imported by consumers into New Zealand.

When to use this guide

Customs brokers and transporters are also indirectly affected as they provide a service to suppliers who must charge GST.

The overseas business may ask the New Zealand transporters and customers brokers in the country where the goods are supplied to give them GST-related tax information. This makes sure the import documents are completed correctly.

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