GST and import route
Check whether GST is collected at checkout or on import for the goods, value and selling model.
New Zealand
Accurate descriptions, values and classifications support clearance, while GST, biosecurity and record-keeping rules depend on the goods and selling model.
PRACTICAL STARTING POINTS
What to get right
Biosecurity
Screen food, plant, animal, timber and natural-material goods before offering delivery.
Parcel data
Use accurate descriptions, values, origin and classifications on every shipment.
Accessible records
Keep invoices and supporting customs information available where New Zealand record-keeping rules apply.
UPDATES
Latest for NZ
New ZealandGuidance
New Zealand Customs clarifies duty-free treatment for excise goods imported for manufacture
Relevant to: Suppliers of ethyl alcohol or other excise-equivalent goods imported into New Zealand for manufacture.
Check before sending affected goods
Confirm the importer’s duty-free status, intended manufacturer and any shipment-specific NZCS 243 permit before dispatch.
Published 5 Sept 2026Last reviewed 5 Sept 2026
Read what it means →New ZealandIn force
New Zealand Customs clarifies record-keeping rules
Relevant to: Businesses and agents responsible for keeping customs records under New Zealand law.
No immediate general seller change
In force since Most UK sellers need no change. Keep invoices and supporting customs information accessible if the rules apply to you.
Published 26 Aug 2026Last reviewed 26 Aug 2026
Read what it means →Check before you ship.This page is general guidance. Verify current requirements with official sources and professional advisers where appropriate.