Customs Regulation

NEW ZEALAND (NZ)

CHANGE OF GST REGULATION ON LOW VALUE GOODS (REMINDER)

From 1st Dec 2019, overseas businesses, who supplies to New Zealand consumers exceed or likely exceed NZ$ 60,000 in 12-month period, are required to register for, collect and return Goods and Service Tax (GST) of 15% when they are selling low-value goods (at NZ$ 1,000 or less) to New Zealand consumers.

The businesses are required to follow below procedures:

1.         Register with the NZ Inland Revenue Department (IRD) via this link for GST Number.

2.         When shipping goods to New Zealand consumers, the GST number is required to be provided under the ‘Receiver/Consignee VAT’ field in DHL Express electronic shipping solution.

3.         Lodge GST returns to the IRD periodically.

For more details, customers can visit the IRD Website. They can also contact the IRD via email info.lvg@ird.govt.nz or directly call +64 4 8903056 during their business hours (i.e. Mon-Fri, 8.00am - 4.30pm GMT+12:00).

海關規定

新西蘭(新西蘭)

低價商品消費稅規定的變化（提醒）

在12個月內向新西蘭消費者提供的商品超過或可能超過60,000新西蘭元的海外企業在銷售時必須注冊，收取和退還15％的商品及服務稅（GST）向新西蘭消費者提供的低價值商品（1,000新西蘭元或以下）。

企業必須遵循以下程序：

1. 通過此鏈接向新西蘭稅務局(IRD)登記商品服務稅號碼。

2. 在向新西蘭消費者發貨時，在DHL Express電子發貨解決方案的“收件人/收貨人增值稅”字段下需要提供GST編號。

3.定期向稅務局提交商品及服務稅報稅表。

有關詳情，請瀏覽稅務局網頁。他們也可以通過電子郵件info.lvg@ird.govt.nz聯系稅務局，或在工作時間(即星期一至五，上午8點至下午4點30分格林尼治時間+中午12點)直接致電+64 4 8903056。