Branislav Belosevic 23/10/2026 Branislav Belosevic 23/10/2026

GST on Imports: The $1,000 Threshold Explained for 2026

How GST works on imports in 2026 - what the NZ$1,000 threshold changes, how the 15% is calculated, and how registered importers claim it back.

Fifteen percent. That's the number every NZ importer needs tattooed on their landed-cost spreadsheet, because GST applies to virtually everything you import — the only question is who collects it and when. And that question is answered by one figure: NZ$1,000.

Get this wrong and you either double-pay GST, under-budget your landed cost, or miss out on thousands of dollars of input credits you were entitled to claim. Here's how it works in 2026.

The threshold: NZ$1,000 splits the system in two

New Zealand runs a two-track system for GST on imports, split at a consignment value of NZ$1,000.

At or below NZ$1,000 — the low-value goods regime. Overseas suppliers and marketplaces that are registered for NZ GST charge you the 15% at checkout. This is why AliExpress, Amazon and other platforms add GST to your cart. The goods then generally flow through the border without Customs collecting GST again.

Above NZ$1,000 — the border regime. NZ Customs collects GST (plus any duty) when the shipment arrives, as part of the formal import entry process. This is the track every commercial importer bringing in real order quantities will live on.

**Figure:** How a shipment's value determines who collects the 15% GST — supplier at checkout below NZ$1,000, NZ Customs at the border above it.

How the 15% is actually calculated

Here's the part beginners get wrong: import GST is not 15% of the product price. It's 15% of the total of:

the goods value, plus
shipping, plus
insurance, plus
any duty payable.

So a NZ$10,000 order with NZ$1,500 freight, NZ$100 insurance and zero duty (thanks to the China FTA) attracts GST of 15% × NZ$11,600 = NZ$1,740. Budget on the full base, not the invoice price, or your landed-cost calculation will flatter every product you assess.

Registered importers get it back

If your business is GST-registered, import GST is not a cost — it's a timing issue. You pay it at the border, then claim it back as an input credit in your GST return. That NZ$1,740 above comes back to you; what it costs you is cash flow between paying Customs and filing the return.

Registration itself follows the standard rule: compulsory once your turnover passes NZ$60,000 in 12 months, voluntary below that. For most serious importers, registering early makes sense precisely because import GST becomes claimable — but registration also means charging 15% on your NZ sales and filing returns, so take advice on timing for your situation.

If you're not registered, the GST you pay at the border is simply part of your cost. Price accordingly.

The trap: don't pay twice, don't split shipments

Two threshold-related traps catch newcomers:

Double payment. If a GST-registered overseas supplier charges you 15% at checkout on a consignment that ends up valued over NZ$1,000, Customs can charge GST at the border too, and you're left chasing the supplier for a refund. For genuine commercial orders, tell your supplier you're a business importer, keep consignments cleanly above the threshold, and let the border process handle GST once.

Threshold gaming. Splitting one order into multiple sub-NZ$1,000 parcels to dodge border processing is a bad strategy. Customs can treat split consignments as one, and since April 2026 even low-value consignments attract a per-consignment border levy — so fragmenting shipments now actively costs you money on every parcel. Consolidation, not fragmentation, is the 2026 play.

What else lands at the border with GST

GST isn't the only line on your border bill. Shipments over NZ$1,000 need a formal import entry with your Customs client code, may attract duty (usually 0% on Chinese-origin goods with a Certificate of Origin), and since 1 April 2026 attract the new Goods Management Levies — consignment-based charges with Customs and MPI portions, themselves plus GST. None of these are large individually, but they belong in your landed-cost sheet. Check customs.govt.nz for the current levy rates before you calculate.

Practical setup for a new importer

Get your NZBN, then decide on GST registration (compulsory at NZ$60,000 turnover).
Get your Customs client code via the Trade Single Window before your first >NZ$1,000 shipment.
Build your landed-cost sheet with GST on (goods + shipping + insurance + duty) — and a note of whether you'll claim it back.
Keep every import entry and receipt filed. Your GST claims, and any future Customs query, depend on that paper trail.

Key takeaways

NZ$1,000 is the dividing line: at or below, registered overseas suppliers charge 15% GST at checkout; above, NZ Customs collects at the border.
Import GST is 15% of goods + shipping + insurance + duty — not just the product price.
GST-registered importers claim import GST back; it's cash flow, not cost. Registration is compulsory at NZ$60,000 turnover.
Don't split shipments to duck the threshold — per-consignment levies since April 2026 make consolidation the smarter move.