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 |