GST on Imports into New Zealand

This guide explains how GST is calculated and collected on goods, services and digital products brought into New Zealand, so you know what to expect before your order arrives or clears Customs. For anything valued over $1,000, NZ Customs applies the formula GST payable equals (Customs value plus freight plus insurance plus Customs duty) times 15%, and the worked example below shows how a business converts an overseas invoice into NZD and works out the exact dollar figure owed. For goods valued at $1,000 or less, the rules differ: since December 2019, overseas sellers with more than $60,000 of NZ sales must register for GST and collect 15% at checkout instead, which is why platforms like Amazon and AliExpress already show GST on your receipt. You will also find how GST applies to imported services and digital subscriptions such as streaming and software, and what documentation a GST-registered business needs to claim import GST back as an input tax credit. Use this page to check which collection method applies to your situation, follow the formula for goods over $1,000, and confirm whether your invoice should already include GST. If you just need to add or remove 15% GST from a figure, use the linked GST Calculator instead; the numbers here explain the rules and are not a substitute for your own Customs paperwork.

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The Import GST Formula (Goods Over $1,000)

For goods valued over $1,000 NZD, NZ Customs collects GST at the border before the goods are released. The formula is:

GST payable = (Customs value + freight + insurance + Customs duty) × 15%

Each component matters:

• Customs value: the price paid or payable for the goods, converted to NZD using the Customs exchange rate on the day of importation.
• Freight: the actual international shipping cost to NZ.
• Insurance: the cost of insuring the goods in transit.
• Customs duty: any tariff payable on the goods. Most goods from countries with NZ free-trade agreements (Australia, China, the EU, the UK, CPTPP members) have 0% duty.

Worked example

A Christchurch business imports industrial equipment from Germany. The invoice price is EUR 8,000 and freight plus insurance comes to EUR 600. At a Customs exchange rate of 1 NZD = 0.55 EUR, the NZD equivalents are:

• Customs value: EUR 8,000 ÷ 0.55 = $14,545 NZD
• Freight and insurance: EUR 600 ÷ 0.55 = $1,091 NZD
• Customs duty (NZ–EU FTA, 0%): $0
• Total for GST calculation: $14,545 + $1,091 + $0 = $15,636
• GST payable to Customs: $15,636 × 15% = $2,345.40

If the business is GST-registered, this $2,345.40 can be claimed back on the next GST return as an input tax credit.

Goods Valued at $1,000 or Less (Low-Value Imported Goods)

Before 1 December 2019, low-value imports were generally GST-free at the border. That changed under the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019. Now:

• Overseas sellers with more than $60,000 of NZ sales per year must register for NZ GST and collect 15% at checkout.
• Amazon, eBay, AliExpress, ASOS, and most other major platforms are registered and collect GST automatically.
• If GST was not collected at point of sale and the total is close to $1,000, Customs may intercept and collect it at the border.
• The $60 de minimis threshold that previously allowed small imports in GST-free no longer exists.

How to tell if GST was collected at checkout

Your order confirmation or invoice should show the GST component separately. If it does not, the seller may not be registered for NZ GST, in which case Customs may charge it on arrival. Always keep your invoice: you will need it to claim input GST if you are a registered business.

GST on Imported Services and Digital Products

Since 1 October 2016, GST has applied to "remote services" supplied to NZ consumers by non-resident businesses. This covers:

• Streaming services (Netflix, Spotify, Disney+)
• Software subscriptions (Adobe Creative Cloud, Microsoft 365, SaaS platforms)
• E-books, digital downloads, and online courses
• Cloud hosting and infrastructure (AWS, Azure, Google Cloud)
• Professional services delivered online (consulting, design)

Non-resident suppliers with over $60,000 of NZ sales must register for GST and charge 15% at checkout. GST-registered businesses can generally claim this back on their GST returns.

Claiming GST Paid on Imports

If you are GST-registered and the imports are for business use, you can claim the GST back as an input tax credit. You will need:

• The Customs import entry (for goods over $1,000), downloadable from your customs broker or the Trade Single Window
• The tax invoice from the overseas supplier showing GST charged (for low-value goods)
• Freight and insurance invoices
• Evidence the goods are used in your taxable activity (not for private use)

For mixed-use imports (for example, a laptop used 70% for business), only the business-use portion of the GST can be claimed.

Frequently Asked Questions

Is there still a $60 or $400 de minimis for imports?

No. Both were removed. All imported goods are subject to 15% GST, collected either at checkout (for goods $1,000 or less from registered overseas sellers) or at the border (for goods over $1,000, or where checkout GST was not collected).

How does Customs calculate the exchange rate?

NZ Customs publishes exchange rates fortnightly on customs.govt.nz. The rate on the day the goods are imported is used, not the rate on the invoice date.

Do I pay GST twice if the overseas seller charged it and Customs also charges it?

No. If the overseas seller is NZ GST-registered and charged GST at checkout, Customs will not charge it again, provided you supply the relevant documentation at the border. Always keep your tax invoice.

Does GST apply to gifts sent from overseas?

Yes, GST applies regardless of whether the goods are a gift or a purchase. There is no gift exemption. Customs values the goods at fair market value for GST purposes.

Are there any goods that are exempt from import GST?

A narrow list of exemptions exists, including certain human donor tissue, some goods re-imported after repair, and specific diplomatic imports. Most commercial imports are not exempt.

Related Calculators and Guides

• NZ GST Calculator: add or remove 15% GST on any amount.
• Reverse GST Calculator: extract the GST content from a GST-inclusive total using the IRD 3/23 method.
• GST Due Dates 2026/27: filing frequency and payment deadlines.
• GST Registration Threshold: when and how to register for GST.
• Business GST Calculator: net GST payable across sales and expenses.
• Currency Converter: useful for converting overseas invoice values to NZD.