New Customer Customer = DISTINCT(Customer ID) WHERE Net Order = 1 AND Customer Order Count = 1

New Customers are the Count of Unique Customers who placed their first Net Order in the selected Date Range.

Customers that purchase a "Gift Card" in their first order are also treated as new customers even though they aren't by Shopify.

Someone can be a New Customer and not a Gross New Customer, if their first order was returned, then they are only considered a New Customer with their first non returned (net) order - whereas Gross New Customer does not have this filter.
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​How is a customer counted as "new"?
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A customer is identified as new or returning by the email address on the order — not by cookies, pixel, device, or session. The first time an email address places an order, that customer is a New Customer; if the email has ordered before, they're a Returning Customer. This is deterministic and independent of the attribution model — it applies across all orders, regardless of channel, campaign, or time period. (Email addresses are hashed; see How Klar Identifies New vs. Returning Customers.)
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So a New-Customer figure won't change just because a visitor cleared cookies or switched device — that affects session/visitor tracking, not how customers are counted.