IMPORTANT NOTICE – We are upgrading our Payment Gateway for Greater Security & Seamless Processing – Click here for more information

New Zealand GST Update - New Zealand Customers please click here for more information

    Important Notice to all New Zealand customers

    Re: Recent announcement by the Inland Revenue Department (IRD) about changes to New Zealand imports processes and collection of GST for low value goods.

    New rules regarding the import of low value goods

    The IRD have confirmed that the new rules have been approved and will come into effect the 1st December 2019. These rule changes affect all offshore businesses like ours and requires the collection of GST on all goods sold to consumer customers in New Zealand 

    The only exception to these new rules, are for GST registered businesses in New Zealand, where the value goods including shipping, is below $1000. In these instances we do not need to collect GST and the orders will be zero rated for GST purposes

    All orders which have an order value, including shipping above $1000 will also be zero rated, however they will continue to be charged Duty and GST at the border by customs.

    Note: These customers will need to be registered for customs clearance and will be contacted by our shipping clearance agent for collection of the applicable Duty & GST on behalf of customs prior to the release of the goods from customs

    For more information on these changes, please review:

    Important: As a matter of urgency, we need to identify all New Zealand Candle Supply GST registered customers, in order to prepare for these changes. To enable this, we need our customers help to enter their GST Registration number, in the field provided on their account page in our system ASAP.

    To complete this, please log onto go to My Account >> Account Information and complete the details in the field provided under Additional Information.

    Current situation regarding the import of low value goods

    Rules for applying Duty and GST on the import of low value goods, have been in place for many years with limited effect on our customer’s orders. Recently New Zealand customs have been more diligent in identifying orders within shipments that fall into this bracket and are charging the applicable duty and GST, which in addition to these costs, there have been significant delays at the border with our weekly shipments.

    For clarity, low value goods imported into New Zealand are currently charged Duty and GST at the border by customs, if the total value of applicable Duty plus GST exceeds $60. This means that Customs currently assess orders with a product value of $280 or more, to see if duty is applicable on the individual items, then they calculate the potential GST. If the combined amount exceeds $60, they charge the GST and processing fees before the shipment is released.

    Note that consignments exceeding $400 automatically attract GST and applicable Duty.

    To date we have been absorbing these additional charges, pending the outcome of the proposed rule changes, however these charges have now escalated to a level which has become uneconomical and going forward, our customs clearance agent will be contacting effected customers to recover any applicable Duty and GST before orders are released from customs. This process will remain in place until the new rules are applied on the 1st of December this year.

    If you have any concerns or questions, please feel free to contact our customer service team by e-mail at or call on +612 8741 4000.


    Managing Director Candle Supply Pty Ltd