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New GST refund processes in place

Changes to the Goods and Services Tax Act 1985 (the GST Act) were made by the Customs (Levies and Other Matters) Amendment Act 2025. Those changes came into force on 24 September 2025.

The GST Act changes have immediate effect. The changes make it fairer for importers who have to return faulty goods or those goods not to specification to overseas suppliers. In some cases, people re-exporting previously could not get back the GST they paid on an import (despite all the other duty paid being refunded). Customs processes these specific refunds, as we collect the GST when the goods are imported.

The new legislation makes three changes:

1. Refunds of GST (along with other duty paid) have become available when goods are returned to the overseas supplier by the importer:

  • who is not GST registered in New Zealand, or
  • who is not purchasing from a supplier registered under the Offshore Supplier Registration scheme.

2. Importers will have a longer timeframe to make application for refunds in some cases. The new legislation extends the previous two-month deadline to twelve months. It allows an even longer period, when the goods are returned under a written warranty in force for a longer period.

3. Some importers will no longer need refunds, because Customs will link the duty (including GST) paid when replacement goods arrive to those replacement goods, meaning the duty will only be charged once (rather than twice, with a refund of the first having to be processed).

From Wednesday, 24 September 2025, all refund applications will be dealt with under the new legislative settings.

More information