New GST Refund Rules for Returned Imports: Extended Deadlines and Simpler Processes in New Zealand

From 24 September 2025, New Zealand Customs has updated GST refund processes for returned imported goods over $1,000.
Importers can claim GST refunds in more situations, especially if they are not GST-registered or not buying from a low-value goods scheme supplier.
The refund application timeframe has been extended from 2 months to 12 months.
Refunds may not be needed for replacement goods, as the original import duty will apply.

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.