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A Proposed Pathway Towards Future Reform of New Zealand’s De Minimis Threshold

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dc.contributor.author Steel, William
dc.contributor.author Daglish, Toby
dc.contributor.author Marriott, Lisa
dc.contributor.author Gemmell, Norman
dc.contributor.author Howell, Bronwyn
dc.date.accessioned 2013-06-25T04:58:35Z
dc.date.accessioned 2022-07-05T02:46:27Z
dc.date.available 2013-06-25T04:58:35Z
dc.date.available 2022-07-05T02:46:27Z
dc.date.copyright 2013
dc.date.issued 2013
dc.identifier.uri https://ir.wgtn.ac.nz/handle/123456789/18775
dc.description.abstract 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. en_NZ
dc.format pdf en_NZ
dc.language.iso en_NZ
dc.publisher Te Herenga Waka—Victoria University of Wellington en_NZ
dc.rights.uri http://www.iscr.co.nz en_NZ
dc.subject GST en_NZ
dc.subject Imports en_NZ
dc.subject Value threshold en_NZ
dc.subject Border practices en_NZ
dc.subject Duties en_NZ
dc.title A Proposed Pathway Towards Future Reform of New Zealand’s De Minimis Threshold en_NZ
dc.type Text en_NZ
vuwschema.contributor.unit New Zealand Institute for the Study of Competition and Regulation en_NZ
vuwschema.subject.anzsrcfor 149999 Economics not elsewhere classified en_NZ
vuwschema.subject.marsden 159999 Commerce, Management, Tourism and Services not elsewhere classified en_NZ
vuwschema.type.vuw Working or Occasional Paper en_NZ
vuwschema.subject.anzsrcforV2 389999 Other economics not elsewhere classified en_NZ
dc.rights.rightsholder New Zealand Institute for the Study of Competition and Regulation en_NZ


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