Overview

Amazon sellers who fulfill orders from outside New Zealand must comply with specific customs documentation requirements when shipping to New Zealand addresses. These requirements stem from New Zealand's Goods and Services Tax (GST) legislation, which mandates that GST be collected on low-value goods (LVG) — items with a customs value of $1,000 NZD or less — sold to New Zealand customers by overseas sellers. Understanding these rules is essential to ensuring your shipments clear customs and reach buyers without delays.

Key Points / What Sellers Need to Know

• Low-Value Goods (LVG) Threshold — Items with a customs value of $1,000 NZD or less are classified as low-value goods and are subject to New Zealand's 15% GST, which Amazon collects on your behalf at checkout.
• Amazon Collects GST Automatically — For LVG orders, Amazon calculates and collects the 15% GST at the point of sale, including GST on associated shipping and gift wrap charges. Sellers do not need to calculate this themselves.
• Customs Documentation Is Mandatory — Seller-fulfilled packages to New Zealand must include specific information on the invoice or package to clear customs, including product details, GST amounts collected, and Amazon's NZ GST registration number.
• Amazon's GST Registration Number — Amazon.com LLC's New Zealand GST registration number is 129-994-118. This must appear on all customs documentation for LVG shipments.
• Items Over $1,000 NZD Are Handled Differently — Amazon does not collect GST on items valued above $1,000 NZD. Sellers are responsible for arranging customs duties, GST, and import charges with their carrier for these higher-value shipments.

How the GST Collection Works for Multi-Item Orders

When a New Zealand customer places an order containing multiple items that are each individually priced at $1,000 NZD or less, Amazon treats each item as a low-value good regardless of the combined order total. This means that even if the total order value exceeds $1,000 NZD, the 15% GST is calculated and collected on each qualifying item separately, along with applicable shipping and gift wrap fees. At the time of purchase, Amazon cannot determine whether items will ship together or in separate packages, so the per-item valuation is applied consistently. Sellers must ensure that the customs documentation accompanying the shipment accurately reflects the GST collected for each individual LVG item in the order.