From the Customs Service website:
Items that cost NZ$1000 or less
If you're bringing items to NZ from overseas that cost NZ$1000 or less you don't have to pay anything to Customs, as GST is collected when you purchase your items. There's nothing else that you must do for your items to arrive.
However, we do charge Duty and GST for alcohol and tobacco products regardless of value.
Which means if you buy from a site that does not charge GST, it won't be collected.
I had an email from MyUS.com when the regs changed to say they would be charging GST on goods shipped to NZ, so maybe they went after the freight forwarders. I haven't found anyone based in Europe charging GST yet, although it is a small sample size. My last order from Partzilla 6 months ago did not include GST.
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