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Inland Revenue

Tax Policy

PUBLISHED 15 August 2019

Special report on GST on low-value imported goods

A special report providing early information on the new rules applying to “distantly taxable” goods supplied to consumers in New Zealand is now available. This includes the requirement for offshore suppliers, electronic marketplaces and redeliverers to return GST on low-value goods such as books, clothing, cosmetics and shoes.

The new rules come into force on 1 December 2019, and are part of the Taxation (Annual Rates for 2019-20, GST Offshore Supplier Registration, and Remedial Matters) Act. Full coverage of the new Act will be published in the September 2019 edition of the Tax Information Bulletin.