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).

海关规定

新西兰(新西兰)

低价商品消费税规定的变化（提醒）

在12个月内向新西兰消费者提供的商品超过或可能超过60,000新西兰元的海外企业在销售时必须注册，收取和退还15％的商品及服务税（GST）向新西兰消费者提供的低价值商品（1,000新西兰元或以下）。

企业必须遵循以下程序：

1. 通过此链接向新西兰税务局(IRD)登记商品服务税号码。

2. 在向新西兰消费者发货时，在DHL Express电子发货解决方案的“收件人/收货人增值税”字段下需要提供GST编号。

3.定期向税务局提交商品及服务税报税表。

有关详情，请浏览税务局网页。他们也可以通过电子邮件info.lvg@ird.govt.nz联系税务局，或在工作时间(即星期一至五，上午8点至下午4点30分格林尼治时间+中午12点)直接致电+64 4 8903056。