If there are Multiple supplies of low value goods (LVG) and high value goods (HVG) in a consignment on B2C basis, how will GST apply?

Note that generally Businesses can only charge GST on LVG (not on HVG) per transaction. If the consignment value in total is valued at greater than NZD$1,000 and no GST has been charged for the transactions in the consignment, then this will be treated as a taxable supply of high value shipment.  In this case Customs Duty/GST and clearance charges will be charged to the importer/purchaser at the border under existing processes. 

If the consignment has a mixture of LVG and HVG, and GST has been charged by Business on the LVG only, then the Business needs to inform Aramex / Fastway that the GST has been “PAID” for each of the LVG items where GST has been charged to the Consumer at Point of Sale. Details should be included in the receipt(s) issued to customer(s) and accompanied with the parcel. You can also provide the details to Aramex / Fastway in advance (i.e. before clearance of the goods from Customs. On clearance, as the entire consignment value is greater than NZD$1,000, it will go through formal Customs process – however, GST will be payable by the Consumer/Purchaser at the border on the HVG item only, along with Custom Duty and Clearance charges as under existing processes.

In certain circumstances Businesses will be able to charge GST on goods supplied to New Zealand consumers that cost more than NZ$1,000 each. If 75% or more of the total value of the goods supplied to customers in New Zealand consists of goods individually valued at NZ$1,000 or less, overseas businesses can elect to charge GST on goods individually valued above NZ$1,000.

In all cases, Aramex / Fastway needs to be provided with the details as mentioned in Q4 above on each transaction and consignment basis.