Customs (Levies and Other Matters) Amendment Bill
This bill makes three changes to how taxes and fees are collected on goods coming in and out of New Zealand. First, it lets Customs charge levies (fees) to cover its costs of managing goods. Second, it makes it easier for Customs to collect waste-related fees on products. Third, it fixes a GST (goods and services tax) problem so that if you send imported goods back to the overseas seller, you can get your GST back — and you won't be charged GST twice on goods sent back for repair or replacement under warranty.
What this affects
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The bill changes how fees and taxes on imported and exported goods are collected, including fixing a rule so people don't pay GST twice on goods sent back for repair or replacement.
Every specified person is liable, while there is a levy order in force under subsection (3), to pay a levy to the chief executive in relation to the costs incurred by Customs in, or for the purpose of, performing a function under this Act, or any other legislation, relating to goods management
Goods and services tax is not payable under subsection (1) for any goods if the chief executive of the New Zealand Customs Service is satisfied that... the goods of the current importation are goods that are the replacement, repair, or refurbishment of the original importation goods under a written warranty or a written returns policy
the imported goods or substantially the same goods are exported by the person within 12 months of the goods' importation
Progress through Parliament
Have your say
This bill is open for public submissions to the Foreign Affairs, Defence and Trade Committee. Anyone can tell the committee what they think, and you don’t need to be an expert. Submissions close 9 March 2025.
Bill text sourced from legislation.govt.nz (Parliamentary Counsel Office). Arapono’s summary and breakdown are drafted with AI grounded in that official text and reviewed by an Arapono editor for accuracy and neutrality before publishing. Arapono is non-partisan and takes no position on this bill.