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Browsing by Author "Steel, Will"

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    E-Commerce and its effect upon the Retail Industry and Government Revenue
    (Te Herenga Waka—Victoria University of Wellington, 2013) Steel, Will; Daglish, Toby; Marriott, Lisa; Gemmell, Norman; Howell, Bronwyn
    This paper was written by William Steel, Toby Daglish, Lisa Marriott, Norman Gemmell, Howell, Bronwyn and presented at a seminar on 20 March 2013, info here
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    ItemOpen Access
    A Proposed Pathway towards future reform of New Zealand’s de minimis threshold
    (Te Herenga Waka—Victoria University of Wellington, 2013) Steel, Will; Daglish, Toby; Marriott, Lisa; Gemmell, Norman; Howell, Bronwyn
    Imports into New Zealand are tax free if the duty and GST payable is less than $60. This has resulted in an effective value threshold of between $226 and $399, significantly higher than many of our trading partners. We examine other nations' thresholds and border practices with a view to whether NZ should lower its de minimis threshold. We further examine other options, strongly recommending changing to a minimum customs value definition. However, we do not support collection of duties/GST through financial intermediaries, instead proposing the establishment of a multilateral system. Finally, we outline shortcomings in Customs’ cost - benefit analysis and accordingly present three alternative methodologies for future assessment of the de minimis threshold.