Choosing to charge GST on high value goods

GST Dates

NOV 28

Your GST return and payment is due for the taxable period ending 31 October.
JAN 15

Your GST return and payment is due for the taxable period ending 30 November.
JAN 28

Your GST return and payment is due for the taxable period ending 31 December.

All GST dates

Identifying the difference between low value goods and high value goods may be difficult for suppliers.

Non-resident businesses can choose to charge GST on high value goods supplied to consumers in New Zealand. To charge GST, 75% or more of the total value of the goods must be individually valued at NZ$1,000 or less.

Tell us if you are making this choice. This can be made with your GST registration or separately if you are already GST registered.

If you do not meet the condition above, you can still apply to charge GST on high value goods. We will consider:

If the supplier and any associated persons have a good compliance history with the tax laws of New Zealand and other countries and territories.
The total value of high value goods supplied to New Zealand consumers.
Any other relevant factors.

You can apply by emailing us.

[email protected]

If you operate an online marketplace that charges GST on your supplies of high value goods, you also need to let your underlying sellers know. This is because they may already be returning GST on their sales.