Latest News [index] GST and low value imports
GST is not charged by Customs on imported goods if the GST payable on any one importation is less than $50. This means that while GST is 12.5%, no GST is charged on goods with a taxable value of NZ$399 or less (including freight and insurance).
However, when the GST rate increases to 15% on 1 October 2010, the threshold above which GST is charged will reduce to NZ$333.