From 1 December 2019, overseas businesses selling low value goods to consumers in New Zealand may need to register for, collect and return Goods and Services Tax (GST) of 15%.
Low value goods are those valued at NZ$1,000 or less (excluding GST). Examples include books, clothing, cosmetics, shoes, sporting equipment and electronic items. New Zealand Customs Service will continue to tax goods sold for more than NZ$1,000 at the border as they come into New Zealand.
Businesses must register for GST if their total supplies, including services, digital products and low value goods, to consumers in New Zealand exceed or are likely to exceed NZ$60,000 in any 12-month period from 1 December 2019.
The rules apply to overseas businesses selling low value goods directly to New Zealand consumers, as well as online marketplaces and re-deliverers
From early September 2019, overseas businesses will be able to register.
More info here
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