New Zealand applies a Goods and Services Tax (GST) of 15% to most goods and services, including low-value goods imported into the country. How it's collected depends on the value of your shipment and whether you're a GST-registered business.
How GST Works on Imports
Under New Zealand law (in effect since 1 December 2019), GST applies to sales of Low Value Goods (LVG) imported into New Zealand. In practice:
- Shipments valued at NZD $1,000 or less: forward2me collects the GST and pays it to New Zealand's Inland Revenue (IRD). We handle the registering and collecting; you pay the GST.
- Shipments valued over NZD $1,000: we don't collect GST. Instead, it's assessed and collected at the border by New Zealand Customs, and you pay it there.
If You're a GST-Registered New Zealand Business
If you're registered for GST in New Zealand, you may not be charged GST when you provide a valid business number and confirm that you're registered for GST. If this applies to you, please contact our Customer Experience team to arrange the correct treatment for your account.
Why We Ask for Your Purchase Invoices
Inland Revenue requires us to keep copies of the original purchase invoices or receipts for your goods, so we can show that the correct amount of GST was charged. Please upload your invoice as soon as you have it — see How to Upload an Invoice for an Incoming Package.
It usually takes around one business day to process your invoices. Once that's done, we can accept your shipping instructions, take payment, and dispatch your goods.
If you have further questions, please contact our Customer Experience team.