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

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Author Info

  • Steel, William
  • Daglish, Toby
  • Marriott, Lisa
  • Gemmell, Norman
  • Howell, Bronwyn

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.

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File URL: http://researcharchive.vuw.ac.nz/handle/10063/2807
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Bibliographic Info

Paper provided by Victoria University of Wellington, The New Zealand Institute for the Study of Competition and Regulation in its series Working Paper Series with number 2807.

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Date of creation: 2013
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Handle: RePEc:vuw:vuwcsr:2807

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Postal: ISCR, PO Box 600, Victoria University Wellington 6140, New Zealand
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Related research

Keywords: GST; Imports; Value threshold; Border practices; Duties;

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  1. Erik Brynjolfsson & Astrid Dick & Michael Smith, 2010. "A nearly perfect market?," Quantitative Marketing and Economics, Springer, vol. 8(1), pages 1-33, March.
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