Effective February 27, 2020, the Postal Service™ is revising the Individual Country Listing for New Zealand in Mailing Standards of the United States Postal Service, International Mail Manual (IMM®) to note changes to the New Zealand Goods and Services Tax (GST) rules for import of low-value goods.
This revision is based on a formal request that New Zealand Post made through the Universal Postal Union via International Bureau Circular 184, dated November 11, 2019.
Mailing Standards of the United States Postal Service, International Mail Manual (IMM)
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Individual Country Listings
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New Zealand
Country Conditions for Mailing
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Observations
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[Add an entry to read as follows:]
3. Goods purchased online from the United States with an individual value not exceeding 1,000 New Zealand Dollars (NZD) may have the Goods and Services Tax (GST) collected by the seller at the point of sale. To avoid double taxation, New Zealand Post recommends that a U.S. mailer include a copy of the receipt or commercial invoice showing the GST number and the amount of GST paid. New Zealand Customs Service (NZCS) will use the documentation to assess tax liability at the border. When no proof of payment of GST is available, NZCS may charge the GST to the addressee before completing importation.
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Although effective February 27, 2020, the Postal Service will incorporate this revision into the next edition of the online IMM, which is available via Postal Explorer® at pe.usps.com.
— Product Classification, Marketing, 2-27-20
