Supplying to overseas customers with local delivery address

Key requirements

A GST-registered supplier must normally charge GST where goods are delivered to the overseas buyer’s local customer or collected locally. Zero-rating requires certainty at the time of supply that the goods will be exported and the prescribed evidence. Custody and control of the export arrangement are important, but specified indirect-export arrangements can qualify if their requirements are met. Delivery to the overseas customer’s appointed freight forwarder is therefore not automatically zero-rated: match it to the export-guide scenario and retain the required documents. Subsequent export evidence does not cure a local customer collection that lacked the necessary certainty at supply. Hand-carried exports need the appropriate HCES or other export documentation for the departure route. The buyer’s nationality and invoice address do not replace the delivery and evidence tests.