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As you probably know, Inland Revenue does not attempt to collect GST on low-cost imports (costing $1000 or less), because it’s uneconomical to do so.

This has meant Amazon, and other overseas suppliers, have had an unfair advantage over local retailers who have to charge GST. Following Australia, Inland Revenue is now proposing to get the overseas supplier to register for GST and collect the tax, just as a New Zealand business would.

New Zealand is proposing to make this change from 1 October 2019.