Quoted from NZHerald article:
"The Government is set to announce further measures today to collect 15 per cent GST on low-value goods bought by Kiwis online from overseas, a so-called "Amazon tax."
The tax will be on anything under $400. Anything above $400 already attracts duties.
It follows on from the "Netflix tax" which started in October 2016 and which required foreign providers to levy GST on digital services sold to New Zealanders including Netflix, Spotify, iTunes, Kindle, online games and software."
While the tax will be paid by the foreign firms selling the goods the cost would inevitably be passed on to the buyer in the form of increased prices.
Stuff says "That would see import duty and biosecurity fees on low value goods axed, softening the blow for consumers.".
It looks like the providers will collect the tax, so hopefully shipments aren't delayed by a slow customs service. While annoying, online purchases will still often be miles cheaper than local purchases, so it's really just a revenue gathering exercise.
I wonder what the real rate of tax is in NZ, when you take into account ACC levys, petrol tax, GST, etc.