IDEAS home Printed from https://ideas.repec.org/p/vuw/vuwcsr/19319.html
   My bibliography  Save this paper

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

Author

Listed:
  • Steel, Will
  • 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.

Suggested Citation

  • Steel, Will & Daglish, Toby & Marriott, Lisa & Gemmell, Norman & Howell, Bronwyn, 2013. "A Proposed Pathway towards future reform of New Zealand’s de minimis threshold," Working Paper Series 19319, Victoria University of Wellington, The New Zealand Institute for the Study of Competition and Regulation.
    • Handle: RePEc:vuw:vuwcsr:19319
    as

    Download full text from publisher

    File URL: https://ir.wgtn.ac.nz/handle/123456789/19319
    Download Restriction: no
    ---><---

    Other versions of this item:

    References listed on IDEAS

    as
    1. Erik Brynjolfsson & Astrid Dick & Michael Smith, 2010. "A nearly perfect market?," Quantitative Marketing and Economics (QME), Springer, vol. 8(1), pages 1-33, March.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Anindya Ghose & Avi Goldfarb & Sang Pil Han, 2013. "How Is the Mobile Internet Different? Search Costs and Local Activities," Information Systems Research, INFORMS, vol. 24(3), pages 613-631, September.
    2. Brett Danaher & Michael D. Smith & Rahul Telang, 2014. "Piracy and Copyright Enforcement Mechanisms," Innovation Policy and the Economy, University of Chicago Press, vol. 14(1), pages 25-61.
    3. Liang Guo & Xiangyi Meng, 2015. "Digital Content Provision and Optimal Copyright Protection," Management Science, INFORMS, vol. 61(5), pages 1183-1196, May.
    4. Tomasz Stanisław Szopiński & Robert Nowacki, 2014. "Plane Ticket Price Dispersion in the Online Selling System in Poland," Contemporary Economics, University of Economics and Human Sciences in Warsaw., vol. 8(2), June.
    5. Steel, Will & Daglish, Toby & Marriott, Lisa & Gemmell, Norman & Howell, Bronwyn, 2013. "A Proposed Pathway towards future reform of New Zealand’s de minimis threshold," Working Paper Series 4359, Victoria University of Wellington, The New Zealand Institute for the Study of Competition and Regulation.
    6. Becerra, Oscar & Cavallo, Eduardo & Noy, Ilan, 2015. "Where is the money? Post-disaster foreign aid flows," Environment and Development Economics, Cambridge University Press, vol. 20(5), pages 561-586, October.
    7. Kirthi Kalyanam & John McAteer & Jonathan Marek & James Hodges & Lifeng Lin, 2018. "Cross channel effects of search engine advertising on brick & mortar retail sales: Meta analysis of large scale field experiments on Google.com," Quantitative Marketing and Economics (QME), Springer, vol. 16(1), pages 1-42, March.
    8. Jiří Sedláček, 2013. "Price Dispersion on the Internet: Empirical Comparison of Several Commodities from the Czech Republic," Central European Business Review, Prague University of Economics and Business, vol. 2013(1), pages 35-42.
    9. Bart J. Bronnenberg & Jun B. Kim & Carl F. Mela, 2016. "Zooming In on Choice: How Do Consumers Search for Cameras Online?," Marketing Science, INFORMS, vol. 35(5), pages 693-712, September.
    10. Fishman, Arthur & Lubensky, Dmitry, 2018. "Search prominence and return costs," International Journal of Industrial Organization, Elsevier, vol. 58(C), pages 136-161.
    11. Sahar Karimi, 2021. "Cross-visiting Behaviour of Online Consumers Across Retailers’ and Comparison Sites, a Macro-Study," Information Systems Frontiers, Springer, vol. 23(3), pages 531-542, June.
    12. Chen, Yanbin & Li, Sanxi & Lin, Kai & Yu, Jun, 2021. "Consumer search with blind buying," Games and Economic Behavior, Elsevier, vol. 126(C), pages 402-427.
    13. repec:vuw:vuwscr:18775 is not listed on IDEAS
    14. Luis Aguiar Wicht, 2019. "Going Mobile: The Effects of Smartphone Usage on Internet Consumption," JRC Working Papers on Digital Economy 2019-07, Joint Research Centre.
    15. Richards, Timothy J. & Hamilton, Stephen F. & Allender, William, 2016. "Search and price dispersion in online grocery markets," International Journal of Industrial Organization, Elsevier, vol. 47(C), pages 255-281.
    16. Shengjun Mao & Sanjeev Dewan & Yi-Jen (Ian) Ho, 2023. "Personalized Ranking at a Mobile App Distribution Platform," Information Systems Research, INFORMS, vol. 34(3), pages 811-827, September.
    17. Steel, Will & Daglish, Toby & Marriott, Lisa & Gemmell, Norman & Howell, Bronwyn, 2013. "E-Commerce and its effect upon the Retail Industry and Government Revenue," Working Paper Series 4333, Victoria University of Wellington, The New Zealand Institute for the Study of Competition and Regulation.
    18. Baye, Michael R. & De los Santos, Babur & Wildenbeest, Matthijs R., 2016. "What’s in a name? Measuring prominence and its impact on organic traffic from search engines," Information Economics and Policy, Elsevier, vol. 34(C), pages 44-57.
    19. Steel, Will & Daglish, Toby & Marriott, Lisa & Gemmell, Norman & Howell, Bronwyn, 2013. "E-Commerce and its effect upon the Retail Industry and Government Revenue," Working Paper Series 19294, Victoria University of Wellington, The New Zealand Institute for the Study of Competition and Regulation.
    20. Gallego, Guillermo & Li, Anran & Truong, Van-Anh & Wang, Xinshang, 2020. "Approximation algorithms for product framing and pricing," LSE Research Online Documents on Economics 101983, London School of Economics and Political Science, LSE Library.
    21. Ratchford, Brian & Soysal, Gonca & Zentner, Alejandro & Gauri, Dinesh K., 2022. "Online and offline retailing: What we know and directions for future research," Journal of Retailing, Elsevier, vol. 98(1), pages 152-177.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:vuw:vuwcsr:19319. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Library Technology Services (email available below). General contact details of provider: https://edirc.repec.org/data/fcvuwnz.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.