Taxation in Direct Selling


Border Tariffs

In general there are no border tariffs with the exception of certain products like which still attract small tariffs. Eg Footwear and clothing which still incur up to 12% duty and cosmetics at 5% although these are being reduced progressively. Equally a range of exemptions exist for products that are not manufactured in New Zealand and the DSA recommends you check this option out with your clearance agent when importing products that are subject to a tariff to ensure you are not missing out on a special exemption.
New Zealand under the APEC agreement is committed to removing all border tariffs and has signalled an intention to remove these as early if possible with over 95% of products already tariff free.
Most substantially manufactured products being imported have no tariff but Direct Selling Companies should check with the Customs Department on whether any tariff may apply to any products being brought in. As New Zealand has an on going process of Free Trade Agreement development there is also the option of bringing products in from those countries where agreements exist where these have already gone to a low or zero tariff. Agreements are in force for Australia, Singapore, Thailand, China, Malaysia, Brunei, Chile and Hong Kong and a collective agreement with ASEAN to be extended with the various ASEAN nations bilaterally later. A number of other agreements are being investigated or negotiated at the time this page was created including US, Columbia, Gulf States, Korea, and Japan. All trade agreements can be found at the Ministry for Foreign Affairs web site www.mfat.govt.nz
The New Zealand Customs Department has a help line for the public and businesses to obtain advice.