Selling to New Zealand in 2026: 15% GST on orders up to NZ$1,000 for Etsy, eBay and Shopify sellers
New Zealand does not collect GST or duty at the border on most parcels worth NZ$1,000 or less. Instead, 15% GST is charged at checkout: by Etsy or eBay if you sell there, or by you if your own shop is registered for New Zealand GST. Here is who charges what, which tax numbers must go on the parcel so your buyer is not charged twice, when your own Shopify shop has to register (NZ$60,000 a year), and what changes above NZ$1,000, with an official source and date for every rule.
New Zealand at a glance
| How you sell | Who charges New Zealand GST | What the buyer pays on arrival |
|---|---|---|
| Etsy, order to a New Zealand buyer | Etsy, at checkout (15%) | Normally nothing, if Etsy’s IRD number is on the parcel and customs form |
| eBay, order up to NZ$1,000 | eBay, at checkout (15%) | Normally nothing, if eBay’s IRD number and code PAID are on the parcel |
| Own shop (e.g. Shopify), GST-registered, items up to NZ$1,000 | You, at checkout (15%), paid to Inland Revenue | Normally nothing |
| Own shop, not registered (below NZ$60,000 a year), up to NZ$1,000 | Nobody | Normally nothing: Customs collects no duty or GST up to NZ$1,000 |
| Item or shipment over NZ$1,000 | Not at checkout: collected by Customs | 15% GST, any duty and goods levies, and a Customs Number is needed |
Alcohol and tobacco are outside these rules and always pay duty and GST at the border. Carriers may pass on goods levies or their own fees.
How GST on low value imported goods works
In New Zealand, a low value good is a physical item with a customs value of NZ$1,000 or less, excluding GST. Shipping and insurance are left out of that test. Since 1 December 2019, overseas sellers, online marketplaces and redeliverers charge New Zealand GST on these goods at the point of sale instead of the border. Alcohol, tobacco and fine metals are outside these rules.
New Zealand GST is 15% of the price the buyer pays, including any shipping and insurance you charge (shipping only matters for the amount of GST, not for the NZ$1,000 test). On a GST-inclusive price, the GST is 3/23 of the total. A registered seller must show the buyer the GST charged and its GST registration number, for example on the receipt.
New Zealand Customs does not collect duty, levies or GST on an item or shipment of NZ$1,000 or less, except alcohol and tobacco. Several orders from the same supplier that arrive on the same day are treated as one shipment, which can take them over NZ$1,000.
Worked example
One item for NZ$80.00 plus NZ$15.00 shipping, sent to a consumer in New Zealand. GST is 15% of the price including shipping (our arithmetic from the Inland Revenue rules above). Carrier fees are not included.
| How it is sold | Price incl. shipping | GST at checkout | Buyer pays at checkout | Buyer pays at the door |
|---|---|---|---|---|
| Etsy or eBay (marketplace collects GST) | NZ$95.00 | NZ$14.25 | NZ$109.25 | NZ$0.00 |
| Own shop (e.g. Shopify), registered for NZ GST | NZ$95.00 | NZ$14.25 | NZ$109.25 | NZ$0.00 |
| Own shop, not registered (below NZ$60,000 a year) | NZ$95.00 | NZ$0.00 | NZ$95.00 | NZ$0.00 |
Selling on Etsy or eBay
Etsy collects 15% New Zealand GST at checkout when the seller is outside New Zealand and the package goes to a buyer in New Zealand, and pays it to Inland Revenue. Etsy requires sellers to show Etsy’s IRD number 122-669-181, and that GST has been applied, on the outside of the package and on the customs form; otherwise the buyer may be charged GST again at the border plus handling fees.
eBay collects New Zealand GST at checkout on orders up to NZ$1,000 sent from outside New Zealand, deducts it from the buyer’s payment and pays it to Inland Revenue. Sellers must put eBay’s IRD number 126-101-678 and the code PAID on the package. Above NZ$1,000, eBay does not collect GST; it is generally collected at the border.
A non-resident seller is not responsible for New Zealand GST on sales made through an online marketplace that is responsible for collecting it. For sales through your own website, you charge GST if you are registered or required to be registered.
So on marketplace sales you do not register for or charge New Zealand GST yourself; the platform adds it at checkout, and those sales are its responsibility. If you buy postage outside the platform, write the platform’s number on the parcel and customs form (Etsy: IRD 122-669-181 and a note that GST has been applied; eBay: IRD 126-101-678 and the code PAID), or the buyer may be asked to pay GST again.
Selling from your own shop (Shopify, WooCommerce)
An overseas seller must register for New Zealand GST when its sales to New Zealand consumers were NZ$60,000 or more in the last 12 months, or will be more than NZ$60,000 in the next 12 months. Count delivery, insurance and other fees you charge, but not items over NZ$1,000 or sales to New Zealand GST-registered businesses.
Overseas sellers register in Inland Revenue’s myIR (‘Register for GST as an overseas business’) or with form IR994, using the tax identification number (TIN) from their own country. GST returns and payments are then made quarterly.
New Zealand GST generally does not apply to low value goods sold to a New Zealand GST-registered business for business use. A seller can treat a New Zealand customer as a consumer unless the customer gives a GST registration number or New Zealand Business Number (NZBN), or otherwise says it is GST-registered.
Your own shop is not a marketplace, so once your New Zealand consumer sales reach NZ$60,000 in 12 months (or you expect them to), you register, add 15% GST to the item and shipping, show the GST and your GST number on the receipt, and file quarterly. Below NZ$60,000 you do not charge New Zealand GST, and your buyer normally pays nothing on arrival for parcels up to NZ$1,000.
Orders over NZ$1,000
Above NZ$1,000, New Zealand Customs collects 15% GST on the item price plus international freight, insurance and any duty, plus duty if it applies (it depends on the product and where it is from) and goods levies. The buyer also needs a Customs Number to clear the goods.
From 1 April 2026, New Zealand Customs and MPI charge a goods levy of NZ$2.21 excluding GST on each low-value (NZ$1,000 or less) air import and NZ$2.09 on sea imports, usually paid by the freight forwarder, who may pass it on. For international mail, the levy is NZ$1.28 per kilogram, usually paid by the airline or ship operator.
Above NZ$1,000 the buyer (or you, if you ship DDP) pays GST, any duty and the levies at the border. New Zealand duty rates depend on the product and its origin; we have not verified them here, so check the New Zealand Customs tariff before quoting a price. Several orders to the same buyer that arrive on the same day count as one shipment, so do not split or combine orders without planning for this.
Checklist for sellers shipping to New Zealand
- Marketplace sale: let Etsy or eBay charge the GST, and put their IRD number on the parcel and customs form.
- Own shop: track your New Zealand consumer sales including shipping; once they reach NZ$60,000 in 12 months, register in myIR and charge 15% on the item and shipping.
- Check each item’s customs value (price without shipping and insurance) against NZ$1,000.
- A business buyer that gives a GST number or NZBN is generally not charged GST on low value goods.
- Do not sell alcohol or tobacco under these rules: they always pay at the border.
- Describe goods precisely and declare the value correctly; see how to fill in CN22 and CN23.
Our landed cost calculator does not cover New Zealand as a destination yet (it covers the US, UK, EU, Canada and Australia), so use the figures above. Selling across the Tasman as well? See selling to Australia: GST up to A$1,000. Compare with selling to Singapore (GST up to S$400), Norway’s VOEC, the UK’s £135 rule and the EU’s IOSS scheme, or read DDP vs DAP for small sellers.
Selling from New Zealand to UK buyers? See New Zealand → UK customs charges (0% duty under the UK–New Zealand FTA above £135). New Zealand sellers shipping to US buyers: see New Zealand → US (+12.5% duty, NZ Post DDP).
This page is general information, not legal, tax or customs advice. GST registration has its own conditions; check Inland Revenue’s pages or ask a tax adviser before registering. See the disclaimer.
Sources for this page
- What low value goods are, Inland Revenue (New Zealand). Accessed 3 Nov 2026. Verified
- When to charge GST on low value imported goods, Inland Revenue (New Zealand). Accessed 3 Nov 2026. Verified
- Sellers (who needs to charge GST on low value imported goods), Inland Revenue (New Zealand). Accessed 3 Nov 2026. Verified
- Duty and allowances, New Zealand Customs Service. Accessed 1 Nov 2026. Verified
- Receive items from overseas, New Zealand Customs Service. Accessed 1 Nov 2026. Verified
- Custom Fees and Physical VAT Collection (Selling to buyers in New Zealand), Etsy Help. Accessed 1 Nov 2026. Verified
- Tax policy (Items imported into Australia or New Zealand), eBay Australia. Accessed 3 Nov 2026. Verified
- Online marketplaces (GST on low value imported goods), Inland Revenue (New Zealand). Accessed 3 Nov 2026. Verified
- Registering for GST on low value imported goods, Inland Revenue (New Zealand). Accessed 3 Nov 2026. Verified
- Register for GST on low value imported goods, remote services or listed services, Inland Revenue (New Zealand). Accessed 3 Nov 2026. Verified
- Goods levies and hourly rate (effective 1 April 2026), New Zealand Customs Service. Accessed 1 Nov 2026. Verified
Rules change often: the latest change we tracked was on 10 Nov 2026 (US: the 178 China Section 301 product exclusions are extended to 9 January 2027). Alerts send one short email, with the source, only when a rule changes on a route you pick.