Collecting GST

We're required to collect GST on all international purchases by Kiwi buyers. GST will be applied to the total purchase cost, which includes both the item and shipping.

International sellers will provide us with a GST exclusive item price and a GST exclusive shipping price, then NZ GST of 15% will be added by us. This GST inclusive price is what Kiwi buyers will see on listings. Sellers will receive the GST exclusive price less our fees.

Success fees will remain the same and be charged on GST exclusive prices, and there will be a tax handling fee on the GST exclusive sale price for in-trade sellers.

Documentation for customs

Sellers need to indicate that Trade Me Limited is the supplier responsible for returning GST and must include our GST number (072-491-386) on all import documentation. You must also clearly indicate that GST has been paid on the goods. For shipments through the postal system without appropriate places to indicate this information on import documents, you simply include this information on a sticker, the shipping label or on the packing slip.

Imports valued at $1,000 NZD or less 

From 1 April 2026, a new Low-Value Goods (LVG) levy applies to all consignments valued at $1,000 NZD or less.

• This is a mandatory fee collected by NZ Customs and the Ministry for Primary Industries (MPI) to cover the cost of border processing and biosecurity screening.
• This levy is usually paid by your courier or postal provider, who may pass the cost on to you or the buyer.

Note: This is separate from the GST collected by Trade Me. GST is a tax on the item; the levy is a fee for border services.

Imports valued over $1,000 NZD

For purchases where the total value is over $1,000 NZD (excluding shipping costs), unless already paid by the seller, NZ Customs may charge the buyer:

• High-Value Goods Levy (replaces the previous Import Entry Transaction Fee)
• Applicable tariff duties
• GST on the total value (if not already collected)

GST also applies to these customs levies. If Customs asks the buyer to pay GST on an item where it has already been collected by Trade Me, the buyer should provide the GST receipt received from us at the time of purchase as proof of payment.

You can find more information on documentation requirements for transporters and customs brokers through Inland Revenue (IRD) and the NZ Customs website.