This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for advice. Please speak with a tax professional if you have any questions about your tax obligations.

If you make local sales in New Zealand and have a turnover that exceeds NZD 60,000 in the previous 12 consecutive months, you should register for Goods and Services Tax (GST). Refer to New Zealand’s Inland Revenue website for more information

On December 5, 2023, BrickLink implemented a tax solution for New Zealand.

Changes at a glance:

• Buyers in New Zealand will see GST-exclusive prices for listings from non-New Zealand sellers and GST-inclusive prices from New Zealand sellers.

• BrickLink will collect and remit GST on items that are below or equal to NZD 1,000.

• For items over NZD 1,000 that are imported into New Zealand, the buyer may need to pay GST consistent with New Zealand's standard GST rate as part of clearing the goods through customs.

• Where BrickLink is responsible for collecting GST, the GST amount will be shown separately at checkout.

• For orders where GST was collected by BrickLink, a GST invoice will be issued.

New Zealand GST is collected and remitted either by BrickLink or by New Zealand Customs depending on whether the shipment contains low- or high-value goods.

High-value goods are goods that are individually valued at more than NZD 1,000 . Low-value goods are goods that are individually valued at NZD 1,000 or less.

For orders containing only low-value goods, GST will be collected by BrickLink at checkout. Low-value goods that are imported into New Zealand require an accompanying GST registration number from BrickLink, as a means of identification. Failure to provide it may result in border crossing delays and/ or double taxation.

For orders containing only high-value goods, customs will charge GST when goods arrive in New Zealand.

If an order contains both items that are over and under the threshold, BrickLink will be collecting GST only on the items under the threshold. The remaining items in the order will be subject to GST collection at the border.

Items with value under or equal to NZD 1,000 (low-value goods) that are imported into New Zealand require an accompanying GST number to be correctly identified at the border by New Zealand Customs.

For orders that contain low-value goods, BrickLink will be issuing a GST number that sellers should include with shipments. Failure to provide a GST number issued by BrickLink may result in border crossing delays and/ or double taxation.

Sellers from outside of New Zealand who are selling goods to buyers in New Zealand must ensure that they have on-site payment methods activated in their Store Settings. Not having on-site payment methods available will prevent buyers from placing orders in your store.

How GST appears on the Order Detail page when it’s collected by BrickLink. In this example, one item in the order is below the NZD 1,000 threshold and BrickLink is charging New Zealand GST (15%) only on this item.

Quotes received page column has been updated to Tax BL collected.

Tax in the screenshots below applies to VAT in the EU, UK and Norway, GST for Australia and New Zealand, or sales tax for the US.

Seller hovers over amount to show which country's tax rate is charged.

For orders shipping into New Zealand from outside of New Zealand, sellers should include the downloadable order receipt with the parcel for customs purposes. Sellers can download the receipt from the Order Detail page.

Order receipt becomes available as soon as an order is paid for, for orders where BrickLink collected GST. Sellers will be able to see the amount of GST that had been collected as well as access BrickLink’s GST number.

Sellers must ensure that GST number issued by BrickLink is transferred over to the New Zealand Customs authorities for all eligible orders.

Additionally, sellers are required to file import documentation electronically using Trade Single Window (TSW) for all orders that are being shipped to New Zealand. The list of documents is based on consignment value and can be found here

To ensure that tax is refunded in full for all tax-eligible orders, sellers should use the refund feature. The refund page can be accessed from the Issue Refund link on the Order Detail page.

On the refund page, there will be a refund calculator that helps see how much money will be refunded from the seller and how much GST will be refunded from BrickLink.

This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for advice. Please speak with a tax professional if you have any questions about your tax obligations.

For orders that are imported into New Zealand where the value of items is less than or equal to NZD 1,000, BrickLink will collect GST at checkout.

For orders with items that are valued over NZD 1,000 and are imported into New Zealand, GST will not be collected by BrickLink. Buyers will need to pay GST to customs authorities when their shipment reaches the border.

If an order contains both types of goods, then it will be taxed by both BrickLink (for the low-value items in the order) and New Zealand Customs (for the high-value items in the order).

When a package ships internationally, it may be subject to additional import taxes, customs duties, and/or fees imposed (e.g. handling fees) by the New Zealand tax authorities. These charges are typically due once the package arrives in New Zealand. You, the buyer, are responsible for paying these additional costs.

Each item which has an individual value of less than or equal to NZD 1,000 is considered low value, and BrickLink collects GST at the point of purchase.

Sellers not supporting orders when any item is equal to or less than NZD 1,000:

Buyers in New Zealand will see this notification when they are in a store where BrickLink needs to collect GST for low-value goods, and the seller does not offer on-site payment.

To ensure BrickLink is able to correctly handle tax, it is required that all payments and refunds for such orders be completed through the BrickLink interface. Please do not pay the seller directly.

How GST appears on the order detail page when BrickLink collects GST

BrickLink will provide refunds of GST when applicable. It is recommended to work with the seller of the product(s) instead of off-site methods to receive full refunds.