Dropshipping adds import GST and low-value goods complexity most standard guides skip. Here’s how they interact with the NZ$60,000 threshold.
Last updated: June 2026
Dropshipping doesn’t get a special GST threshold — the NZ$60,000 threshold applies the same as any other retail business, based on the price your customer pays you, not your profit margin.
New Zealand requires offshore suppliers (including marketplaces facilitating sales) selling goods valued at NZ$1,000 or less to New Zealand consumers to register for and charge GST at the point of sale, similar to the EU’s IOSS or Australia’s low-value import GST rules. This applies regardless of the seller’s physical location, once their sales to NZ consumers exceed the NZ$60,000 threshold.
For consignments over NZ$1,000, standard import GST and customs procedures apply at the border instead, typically collected by the courier or customs broker.
The sale price — the full amount your customer pays. Your margin is irrelevant to the NZ$60,000 threshold, which is based on turnover, not profit.
It requires offshore suppliers selling goods valued at NZ$1,000 or less to NZ consumers to register and charge GST at the point of sale, once their NZ sales exceed NZ$60,000.
These follow standard import GST and customs procedures at the border, typically collected by the courier or customs broker before delivery.
Generally no, if you’re simply purchasing from a foreign supplier and reselling — you’re their customer, not conducting a taxable activity in their jurisdiction.
Sometimes yes for larger marketplaces registered as the responsible electronic marketplace — check your specific platform’s terms.
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