Do I need to pay Goods and Services Tax (GST) on exports to New Zealand?

Exports of goods and services from Australia are generally GST-free - the Australian Tax Office website provides detailed information on this.

In New Zealand, GST is charged on all imported goods, including mail order and internet purchases, and is calculated on the Customs value of the item, plus any duty, freight and insurance costs.

The New Zealand Customs Service website provides detailed information on New Zealand Government import fees and charges, including a number of useful factsheets.

See also Austrade's New Zealand market profile for more information on doing business with New Zealand.