Due to the implementation of legislation in New Zealand to impose Goods and Services Tax (GST) on the sale of items that have a customs value of $1,000 NZD or less (Low Value Goods or LVG) sold by a seller with a place of establishment outside of New Zealand to customers in New Zealand, seller fulfilled packages will require additional information in order to clear customs in New Zealand and deliver to the customer.
If your Merchant Business Address is not in New Zealand, the customs documentation you provide with the order must include the details of the products you are sending, the GST collected by Amazon for each LVG within the order, and the New Zealand GST registration number of the company collecting the GST (Amazon Commercial Services Private Limited -124 - 807- 859).
You can identify that an item is LVG prior to shipment on the Order Details page when confirming the order on Seller Central.
Amazon Commercial Services Pty Ltd New Zealand GST registration number is 124-807-859.
At the time of order, Amazon cannot determine whether items will be shipped separately or together as one consignment. Therefore, if your place of establishment is outside New Zealand, Amazon will treat individual items valued at $1,000 NZD or less in the order as LVG and will calculate and collect 15% GST on the items and on associated charges including shipping and gift wrap charges. The customs documentation that you provide with the order must include the details of the products you are sending, the GST collected by Amazon for each LVG within the order, and the New Zealand GST registration number of the company collecting the GST (Amazon Commercial Services Private Limited - 124-807-859)..
This item would not be subject to LVG GST because its customs value is greater than $1,000 NZD. However, import, GST, customs duty, and other import processing charges may apply. To enable the item to clear customs you will need to contact your carrier or obtain your own tax advice to determine the amounts payable, ensure that you provide the right information, and ensure that you provide sufficient funds to the carrier to cover these amounts. Amazon will not calculate, collect or remit any GST payable for these items.
If you want your items shipped to customers in New Zealand with the proper customs documentation automatically included, you have the option to get started with Fulfillment by Amazon (FBA) programs and services. Visit the FBA Export Help page for more details.