Recent changes to GST on exported goods
16 June 2022
Goods that are exported from New Zealand can be zero-rated, with GST being able to be claimed on purchases or expenses incurred in providing those exports. Recent changes to the GST rules which impact the export of goods include:
- Where goods are imported or exported, the domestic (New Zealand) transport portion of the goods can also be zero-rated.
- Goods provided ‘free on board’ to both residents and non-residents can be zero-rated, provided the goods are entered for export by the supplier, and the recipient physically exports the goods from New Zealand (previously this only applied to supplies of such goods to non-residents).
- While not affecting New Zealand farmers directly, non-residents can now claim import GST (NZ GST levied at the border) provided the imported goods are sold to GST registered persons in New Zealand. This will allow for more efficient processing of GST costs on imports where this applies.
Would you like to know more about the relationship between costs and revenue to make better business decisions?
ACC has announced several levy changes that took effect from 1 April 2026. These updates are intended to keep the scheme fair and financially sustainable. The key points are outlined below.
Do you provide fringe benefits to your employees? If so, you may need to update the tax treatment of these benefits to fall in line with the new fringe benefit tax (FBT) legislation.
To discuss all your account matters please call us on 09 438 1001
