Claiming Customs GST As Input Tax
A GST registered business can claim GST that New Zealand Customs Service charged on imported goods, if those goods are used solely to make taxable supplies. That claim is input tax in the GST return.
The overseas supplier often does not charge GST unless they carry on a taxable activity in New Zealand. Customs then charges GST as the goods come in. Duty, a courier admin fee, and a goods levy are not that GST figure.
Before you put the claim in the return
- You are GST registered.
- The goods are for taxable supplies, not private use and not exempt supplies.
- You hold a Customs document that BR Pub 22/07 treats as an invoice.
- On an invoice basis, you claim at the earlier of that invoice or the payment to Customs.
- You keep the invoice. If it does not list the goods, you also keep the import entry.
Inland Revenue sets this on the claiming GST page, and the documents sit in BR Pub 22/07. Ordinary import GST is in GST on imports NZ. Wider purchase claims are in claiming GST NZ. This category is import duty and customs.
What document can you use?
BR Pub 22/07 applies to a registered person who accounts for GST on an invoice basis, for goods imported to make taxable supplies, where GST is levied under section 12 of the GST Act 1985. It applies to input tax on GST collected by Customs on goods imported on and after 9 July 2022. It was issued on 8 June 2022 and replaces BR Pub 06/03.
| Document from Customs | What the ruling says |
|---|---|
| Electronic import entry | An invoice once the entry has been passed |
| Deferred Payment Statement | An invoice when issued to the importer |
| Cash statement | An invoice |
| Manual invoice or statement | An invoice |
The claim is under section 20(3)(a)(ii) of the GST Act 1985. You claim when the invoice is issued or when you pay Customs, whichever is earlier. Section 75(3) requires you to keep that invoice. If the invoice does not include details of the imported goods, also keep evidence of the goods, such as an import entry.
The ruling is about invoice basis. It does not set the timing for a payments basis return. If you file on a payments basis, use the basis you registered on and do not pull the claim forward to an unpaid statement just because this ruling allows that for invoice basis.
How much of the GST can you claim?
Input tax is subtracted from output tax. That is the GST you were charged, minus nothing else on the Customs invoice. You can claim GST only to the extent the goods are used in your taxable activity to make taxable supplies. You cannot claim GST for supplies you use privately or to make exempt supplies.
Inland Revenue gives two adjustment methods. Under apportionment, estimate a fair and reasonable percentage when you first get the goods, claim only that share, and adjust later if the use changes. For goods and services of $10,000 or less excluding GST, the principal purpose method generally means you claim all of the GST or none of it. If the principal purpose is making taxable supplies, claim the full GST. If it is not, claim none. You can keep using apportionment instead.
A Hamilton engineering Ltd imports a test meter for the workshop and also lets a director take it home. Action: do not claim the full Customs GST if private use is part of the purpose. Apportion on a fair and reasonable percentage, or apply the principal purpose test if the goods are $10,000 or less excluding GST. Keep the passed entry with the return workings.
A January 2026 thread asked whether GST that AliExpress added at checkout can be claimed. Inland Revenue’s import paragraph is about GST charged by Customs. Checkout GST from an overseas seller who is carrying on a taxable activity in New Zealand is a different supply. Claim only GST that was actually charged, and only with the record that supply needs. If the seller did not charge GST, there is no GST to claim.
When do you ask Customs for the money back instead?
A refund from Customs is not the same step as input tax in myIR. If you paid duty or GST to the overseas supplier at purchase, ask that supplier. You can apply to Customs only where payment was made to New Zealand Customs Service, a customs broker in New Zealand, or a clearing agent in New Zealand. Commercial refunds use the separate refunds and drawbacks path.
Customs can consider goods imported within the last 12 months. A longer period can be considered when the goods are returned under a written warranty that lasts longer. A duty refund can be approved if you imported the goods and those same goods are returned overseas. A GST refund can be approved if you imported the goods and the importer returns those same goods to the overseas supplier. The page lists goods that were not what was ordered, goods that were damaged, and goods the importer no longer wants.
If duty or GST was charged on the wrong value, supply an invoice for the price you paid, or a bank screenshot of the debit to the supplier. Lost goods can be refunded only if they were lost under Customs control. If they were lost after release from a Customs controlled area, Customs will not approve that refund. Private individuals complete NZCS 152 and attach it, with the supporting documents, to the service request at service.customs.govt.nz.
Charges on imported goods over NZ$1000 include duty or GST and a Customs and MPI high value goods import levy. That levy is non refundable in most circumstances. A broker or clearing agent may also charge administration or service fees. Customs is not responsible for those fees, and they are not the GST you claim as input tax.
What people mix up
One business guide says you cannot claim GST on goods purchased overseas, but you can claim the import duty Customs charged. Inland Revenue’s claim is the GST, not the duty. Another guide still uses a $60 collection minimum and says checkout GST on goods of NZ$1000 or less cannot be claimed again. The claiming page does not say that. It says you claim Customs GST when you are registered and the goods are used solely to make taxable supplies.
A calculator site’s worked euro example is not an Inland Revenue assessment. Do not copy a software screen that posts the GST into a default tax account and treats that as the legal test. The legal test is the passed entry or the Customs statement, then the GST return. Old forum talk about a $200 or $400 parcel line is not BR Pub 22/07.
Excise entries are for a Customs controlled area removing excisable goods. They are not the invoice a shop uses to claim import GST. A PwC summary reviewed 6 July 2026 describes GST at 15% and offshore supplier registration. It is not the document list in the public ruling.