Selling goods to consumers in New Zealand – supplier information
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Selling goods to consumers in New Zealand – supplier information
Form Number: AD264 / Form Code: AD264
About this guide
AD264 explains New Zealand GST obligations for overseas merchants, online marketplaces and redeliverers supplying low-value goods to New Zealand consumers.
What to check
Check whether the goods and customer are covered, which party is responsible for GST, the registration threshold and what amounts GST applies to. Use the current guide for thresholds and exclusions.
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