Share with your friends

New Zealand: Proposal for GST on “low-value” imports

New Zealand: Proposal for GST on “low-value” imports

New Zealand’s government announced its intention to impose goods and services tax (GST) on “low-value” imported goods by implementing an Australian-style offshore supplier registration model. This would be consistent with the GST regime that applies to offshore suppliers of services to New Zealand consumers.


Related content

Under the proposal, beginning 1 October 2019, offshore suppliers selling goods with a total value of less than NZ$400 to New Zealand consumers would be required to charge and collect GST, if their total sales to New Zealand consumers exceeds NZ$60,000 (approximately U.S. $42,000) a year.  

Tariffs and border charges would not apply to these goods. The existing border process to collect GST, tariffs, and other charges on imports above NZ$400 would remain unchanged. Marketplaces and re-deliverers would be expected to charge GST on goods supplied through them. This proposal would implement an offshore supplier registration model. Comments are requested concerning how the model would be applied. Submissions are due 29 June 2018.


Read a May 2018 report [PDF 183 KB] prepared by the KPMG member in New Zealand


Read a May 2018 report [PDF 314 KB] prepared by KPMG’s Global Indirect Tax Services

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Want to do business with KPMG?


loading image Request for proposal

Stay up to date with what matters to you

Gain access to personalized content based on your interests by signing up today

Sign up today