GST on low-value goods – transporters and customs brokers
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GST on low-value goods – transporters and customs brokers
Form Number: AD265 / Form Code: AD265
About this resource
This factsheet explains how the low-value imported-goods GST rules affect transporters and customs brokers assisting offshore suppliers.
How to use it
Use supplier information to complete Trade Single Window reporting accurately, including the required GST indicators. Transporters and brokers are generally supporting the supplier rather than becoming liable solely because of transport services.
Related forms and guides
- Supplier information for goods sold to New Zealand consumers (AD264)
- Converting currency to New Zealand dollars (AD266)
- Non-resident GST registration for low-value goods (IR994)
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