Return your item
What to do when you return your item to the supplier.
Who to contact for a duty/GST refund
If you paid duty/GST to the overseas supplier at time of purchase, contact the supplier about a refund.
You can only apply to Customs for a refund on duty/GST where payment was made to:
- New Zealand Customs Service
- A customs broker
- A clearing agent in New Zealand
For commercial refund requests, see refunds and drawbacks.
Fees other than duty/GST
Customs charges on imported goods over NZ$1000 include duty/GST and an Import Entry Transaction Fee (IETF). The IETF is non-refundable in most circumstances.
The customs broker or clearing agent may also charge you administration or service fees. Customs does not have responsibility for these fees.
Requirements for refund
There are different requirements depending on the reason for your refund request. Read below for further explanation before making your request.
Refund for goods returned to supplier because goods were not what was ordered
Duty refund
Customs may approve a refund of duty if:
- You have imported goods into New Zealand
- Those same goods are now being returned overseas
GST refund
A GST refund can only be approved if goods are being returned overseas because they were faulty or not to specification. Examples include, but are not limited to:
- Measurements for size (for example, sleeve length for clothing, sole length and width for shoes)
- Materials they are made from (for example, leather bag, sterling silver earrings)
- Specific information about its usage (for example, waterproof/airtight up to 500 metres underwater)
- Compatibility requirements
Refunds for damaged goods
Customs may approve a refund of duty/GST on damaged goods returned to the supplier. Before making your request, contact the delivery company (DHL, FedEx, Mainfreight, etc) to get details of how and where the damage occurred.
If the overseas supplier of the damaged goods does not want them returned, Customs may under exceptional circumstances allow the goods to be destroyed in New Zealand. This will happen under Customs supervision or at the direction of Customs. If the goods were destroyed but no evidence of this is available, you may not receive a full refund of duty/GST.
Refunds where duty/GST was charged on an incorrect value
Customs may approve a refund on duty/GST if these have been charged on the incorrect value for the goods.
Duty/GST is charged on the price paid or payable for the goods. If duty/GST was charged on an incorrect value for the goods (for example, the supplier put a different amount on the package), you may be entitled to a refund. You must supply evidence showing what you actually paid, such as:
- An invoice for the purchase price from the supplier
- A screenshot from your bank account showing the debit amount to the supplier
Refunds for lost goods or goods not received
Customs may approve a refund of duty/GST on goods that are lost under Customs control. Before making your request, get evidence that the goods never arrived. Get this evidence from contacting your:
- Supplier
- Broker
- Delivery company
Examples of accepted evidence include, but are not limited to:
- Tracking history
- Correspondence about the whereabouts of your parcel
If your goods were lost after release from a Customs-controlled area, contact your supplier, broker, or delivery company. Customs can only approve lost goods refunds if they were lost while under the control of Customs.
Apply for a refund
To apply for a refund:
- Complete NZCS 152 – Request a refund as a private individual (PDF, 772 KB)
- Email service.delivery@customs.govt.nz with:
- The completed form
- All required attachments
- "Refund application" in the email subject line