Steel, WilliamDaglish, TobyMarriott, LisaGemmell, NormanHowell, Bronwyn2013-06-252022-07-052013-06-252022-07-0520132013https://ir.wgtn.ac.nz/handle/123456789/18775Imports 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.pdfen-NZhttp://www.iscr.co.nzGSTImportsValue thresholdBorder practicesDutiesTextNew Zealand Institute for the Study of Competition and Regulation