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A Proposed Pathway towards future reform of New Zealand’s de minimis threshold

dc.contributor.authorSteel, Will
dc.contributor.authorDaglish, Toby
dc.contributor.authorMarriott, Lisa
dc.contributor.authorGemmell, Norman
dc.contributor.authorHowell, Bronwyn
dc.date.accessioned2015-05-18T02:22:29Z
dc.date.accessioned2022-07-07T02:29:29Z
dc.date.available2015-05-18T02:22:29Z
dc.date.available2022-07-07T02:29:29Z
dc.date.copyright2013
dc.date.issued2013
dc.description.abstractImports 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.formatpdfen_NZ
dc.identifier.urihttps://ir.wgtn.ac.nz/handle/123456789/19319
dc.language.isoen_NZ
dc.publisherTe Herenga Waka—Victoria University of Wellingtonen_NZ
dc.rightsPermission to publish research outputs of the New Zealand Institute for the Study of Competition and Regulation has been granted to the Victoria University of Wellington Library. Refer to the permission letter in record: https://ir.wgtn.ac.nz/handle/123456789/18870en_NZ
dc.subjectGSTen_NZ
dc.subjectimportsen_NZ
dc.subjectdutiesen_NZ
dc.subjectvalue thresholden_NZ
dc.subjectborder practicesen_NZ
dc.titleA Proposed Pathway towards future reform of New Zealand’s de minimis thresholden_NZ
dc.typeTexten_NZ
vuwschema.contributor.unitNew Zealand Institute for the Study of Competition and Regulationen_NZ
vuwschema.contributor.unitVictoria Business School: Orauarikien_NZ
vuwschema.subject.anzsrcfor149999 Economics not elsewhere classifieden_NZ
vuwschema.subject.anzsrcforV2389999 Other economics not elsewhere classifieden_NZ
vuwschema.type.vuwWorking or Occasional Paperen_NZ

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